ALFINES TUNGGAL, State Law and Government, Faculty of Law,
University of Atma Jaya Yogyakarta, May 2013, The Role of Parliament in the
Budget Implementation Supervision of Revenue and Expenditure.
In writing this essay, the author discusses the issue of the role of the Regional
Representatives Council oversight of the implementation of revenue and Expenditure
Budget in Sleman. The main issues raised are the oversight function of Parliament on
the implementation of the budget execution, as well as the constraints faced in the
control run.
Parliament on the implementation of oversight on the implementation of the
budget in Sleman regency, the method used is an empirical approach, which is the
focus of research conducted on the behavior of the legal community. The research
was done directly to the respondents as the primary data are supported by secondary
data consisting of primary legal materials and secondary legal materials.
Based on the study results, the authors obtain an answer to the problems that
exist, that the implementation of Sleman Regency oversight of the implementation of
the budget is done by (1) establishing fittings, (2) the direct supervision of the
programs in the field to determine whether there is deviation, (3) Absorb aspirations
with both the public during recess or not, (4) evaluation of the executive budget
accountability report; (5) Monitoring the budget as an evaluation program is financed,
and (6) Engage actively in the discussion of local budget and synchronize and
correlation of the previous budget year and the evaluation of results / achievements /
performance program as program-related services. In the exercise of supervisory
functions itself Parliament having some problems which are classified into two,
namely: (1) internal factors namely: (a) lack of expertise in certain legislators who
became the object of scrutiny; (b) Human Resources Council diverse and (c) The
existence of communication is sometimes not in line with the other factions., (2)
external factors, namely: (a) It is difficult and slow to find the leader of the project
and the project, and (2) the lack of complementary data.
Responding to the facts above, it is essential to Sleman Regency conduct
training related to their duties as well as a visit to the company in order to find the
existence of irregularities.