The front page of Serambi Indonesia newspaper dated March 16, 2018 is printed with capital letters "Project Otsus Transferred to the Region", stomping many parties, especially the Regents and Mayors of Aceh. However, during the last five years, the Special Autonomy Fund (Otsus) of Aceh managed by the Regency / City is drawn to Aceh Province, so that the capacity of the district / city budget in Aceh to meet the development needs is depleted for government operations. The management of the Otsus Aceh fund from planning, implementation, management and accountability lies in the subordinate areas of Aceh Province namely the Regency / City Region, only the budgeting and recording sector alone in Aceh Province.
This is reflected in the statement of the Governor of Aceh for the subordinate area to immediately propose the names of Budget User Charges and Spending Treasurer to be made in a decree of the Governor of Aceh. This policy is still in accordance with the laws and regulations because the appointment of the Budget Use Authority is based on the amount of budget ceiling and span of control from the budget center. On the basis of the powers granted by the Governor of Aceh, the Budget User Authority may subject to the completeness of other state civil apparatus such as the Technical Implementing Officer of the Activity (financial management sector) and the Committing Officer (the procurement sector). Further subordinate areas can immediately undertake project auctions through auction institute units that have been formed in each region. This condition decides on the implementation, management, and accountability of the Aceh Otsus fund at the provincial level to be at the sub-district level of the Regency / City. At the beginning of the following year the Aceh Province only issues and delivers budgeted assets in the form of capital expenditures in each subordinate or regency / city area.
Nevertheless, the statement by the Governor of Aceh Irwandi which stated that the Aceh Special Autonomy Fund is managed under Special Allocation Fund is not appropriate because in the local budget in Indonesia the Special Allocation Fund is transfer fund, the meaning is that funds are transferred from the central government into the local budget system while budgeting , the management, recording and accountability are in the area while the planning is done between the central government and the regions. The mechanism of implementation, management of such a budget in the local budget system in Indonesia is the first time conducted by the Province. May the regulatory changes in the local budget sector benefit the Aceh community and become an example for other provinces in Indonesia.
