Ukuqonda i-APBD
Isabelomali Sezimali Nezindleko Zesifunda (i-APBD) siyithuluzi elibalulekile ekuphathweni kwezimali zesifunda e-Indonesia. Sisebenza njengesisekelo sohulumeni basekhaya sokuhlela, ukusebenzisa, nokuhlola izinhlelo ezahlukene zentuthuko kanye nezinsizakalo zomphakathi. Kulesi sihloko, sizohlola ngokujulile incazelo, umsebenzi, inqubo yokulungiselela, kanye nezinselele ezibhekene nokuqaliswa kwe-APBD.
Incazelo kanye Nezingxenye ze-APBD
Isabelomali Sesifunda (i-APBD) singachazwa njengohlelo lwezimali lonyaka lukahulumeni wesifunda oluvunywe yi-Representative People's Council (i-DPRD). Njengoba kuchazwe kuMthetho Nombolo 23 ka-2014 ophathelene noHulumeni Wesifunda kanye neminye imithethonqubo ehlobene, i-APBD isebenza njengomhlahlandlela wezindleko zesifunda kanye nemali engenayo phakathi nonyaka wezimali.
Ngokuvamile, izingxenye ze-APBD zakhiwa yilokhu:
1. Imali Engenayo Yesifunda: Lena yonke imali engenayo yesifunda eyilungelo lesifunda ngonyaka owodwa wesabelomali futhi engadingi ukubuyiselwa. Imithombo yemali engenayo yesifunda ihlanganisa i-Regional Original Income (i-PAD), izimali zokulinganisela, kanye neminye imali engenayo esemthethweni.
2. Izindleko Zesifunda: Lezi yizindleko zikahulumeni wesifunda ngonyaka wesabelomali lapho isifunda singeke sithole imbuyiselo yawo. Izindleko zesifunda zisetshenziselwa izinhlelo ezifaka phakathi izindleko zokusebenza kanye nezindleko ezinkulu, nezinye.
3. Izimali Zesifunda: Imali engenayo okudingeka ikhokhwe kanye nezindleko ezizotholwa, kokubili ngonyaka wesabelomali ofanele kanye neminyaka yesabelomali elandelayo.
Imisebenzi Yesabelomali Sesifunda
Njengethuluzi lenqubomgomo yezimali yesifunda, i-APBD inemisebenzi eminingana ebalulekile, okuhlanganisa:
– Umsebenzi Wokugunyazwa: I-APBD iyisisekelo esisemthethweni sohulumeni bezifunda ukuthi benze izindleko futhi bathole imali engenayo ngonyaka owodwa wesabelomali.
– Umsebenzi Wokuhlela: I-APBD iyasiza ekuhleleni izinhlelo ezahlukene zikahulumeni wesifunda ngokwaba izinsiza ngempumelelo ukuze kufezwe imigomo yentuthuko.
– Umsebenzi Wokwabiwa: I-APBD ilawula ukwabiwa kwezinsiza ezitholakalayo zemikhakha nemisebenzi ehlukahlukene ngenhloso yokuthuthukisa inhlalakahle yomphakathi.
– Umsebenzi Wokusabalalisa: I-APBD isebenza njengethuluzi lokusabalalisa ukuqinisekisa ukuthi imali engenayo yesifunda isetshenziswa ngokufanele kuwo wonke amazinga omphakathi.
– Umsebenzi Wokuzinzisa: I-APBD isetshenziselwa ukuzinzisa izimo zomnotho zesifunda, isibonelo, ngokubhekana nokwehla kwamandla emali noma ukungasebenzi ngokusebenzisa imali kahulumeni.
Inqubo Yokulungiselela Isabelomali Sesifunda
Ukubhala isabelomali sesifunda (i-APBD) kuyinqubo ende ehilela izinhlangothi ezahlukene. Nazi izigaba eziyinhloko enkambisweni yokubhala i-APBD:
1. Ukuhlela: Lesi sigaba sihilela ukuhlaziya izidingo kanye nezinto eziza kuqala ezinhlelweni zikahulumeni wendawo. Izikhungo zesifunda zilungiselela izinhlelo zomsebenzi kanye nezabelomali, ezibe sezithunyelwa kwi-Regional Development Planning Agency (Bappeda).
2. Ukubhala Uhlaka: Ngemva kokuthola imibono evela ezinhlanganweni ezahlukene, iNhloko Yesifunda kanye neQembu Lesabelomali Sikahulumeni Wesifunda (i-TAPD) babhala Uhlaka lwe-APBD.
3. Ingxoxo: Uhlaka lwesabelomali sesifunda luxoxwa ngokubambisana yigatsha eliphethe lesifunda kanye nelezomthetho. Kulesi sigaba, iphalamende lesifunda (i-DPRD) linikeza uvo futhi liphakamise ukuthuthukiswa kohlelo lwesabelomali.
4. Ukuvunyelwa: Ngemva kokuxoxisana nokuthola imvume evela ku-DPRD, i-APBD iyaqinisekiswa njengomthetho wesifunda.
5. Ukuqaliswa: Ngemva kokugunyazwa, i-APBD isetshenziswa uhulumeni wesifunda ngokuhambisana nohlelo olumisiwe.
6. Ukuqapha Nokuhlola: UMkhandlu Omele Abantu Besifunda (i-DPRD) kanye ne-Supreme Audit Agency (i-BPK) baqondisa ukusetshenziswa kweSabelomali Sesifunda (i-APBD). Ukuhlolwa kwenziwa ukuze kuhlolwe ukusebenza kahle kanye nokusebenza kahle kokusetshenziswa kwesabelomali.
Izinselele Ekusetshenzisweni Kwesabelomali Sesifunda
Ukusetshenziswa kwesabelomali sesifunda (i-APBD) akunazo izinselelo ezahlukahlukene. Ezinye zalezi zinkinga zifaka:
1. Izinsiza Ezilinganiselwe: Izifunda eziningi zibhekene nezinkinga ngezinsizakusebenza zabantu ezilinganiselwe kanye nemali elinganiselwe.
2. Inkohlakalo Nokusetshenziswa Kabi Kwesabelomali: Inkohlakalo ekuphathweni kwesabelomali sesifunda ingenye yezithiyo ezinkulu ezinciphisa ukusebenza kahle nokusebenza kahle kwesabelomali.
3. Izinguquko Zenqubomgomo: Izinguquko emithethweni evela kuhulumeni ophakathi zivame ukubangela ohulumeni bendawo ukuthi balungise izinhlelo zabo zesabelomali.
4. Ukuntuleka Kokubamba Iqhaza Komphakathi: Ukubandakanyeka okuphansi komphakathi enqubweni yokuhlela nokuqapha ye-APBD kungabangela izinqubomgomo zesabelomali ezingahlangabezani nezidingo zomphakathi.
5. Ukungaqiniseki Kwezomnotho: Ukushintshashintsha kwezomnotho, njengokwehla kwamandla emali noma izinguquko emananini ezimpahla, kungathinta imali engenayo yesifunda kanye namandla okusebenzisa imali kohulumeni basekhaya.
Isiphetho
Isabelomali Sesifunda (i-APBD) singenye yezinsika zohlelo lukahulumeni wesifunda, sisebenza njengethuluzi lokuhlela ezezimali, ukulawula, kanye nokuqapha. Ekusetshenzisweni kwayo, i-APBD ibhekene nezinselelo ezahlukahlukene ezidinga ukunakwa okukhulu yizo zonke izinhlangothi, okuhlanganisa uhulumeni, i-Regional People's Representative Council (DPRD), kanye nomphakathi. Ngokuphathwa okufanele kanye nokuqapha okuqinile, i-APBD ingaba ithuluzi eliphumelelayo kakhulu lokuthuthukisa inhlalakahle yomphakathi ngentuthuko yesifunda elinganayo neqhubekayo.
Ukuqonda isabelomali sesifunda ngokuphelele kuyisinyathelo esibalulekile kubo bonke abathintekayo, kusukela kuhulumeni kuya emphakathini, ukuqinisekisa ukuthi isabelomali sibeka phambili izidingo zomphakathi futhi siqinisa izimiso zentuthuko elinganayo. Lokhu kusiholela ekucabangeni ngokubaluleka kokucaca, ukuzibophezela, kanye nokuhlanganyela komphakathi njengesihluthulelo sokuphathwa kwesabelomali sesifunda okuphumelelayo.
