Factors Affecting the Realization of Non-Physical Special Allocation Funds in The Health Sector at the Baubau City Health Office

Abstract

According to Mahmudi (2010), there are two important aspects pertaining to regional spending, namely expenditure policy and expenditure management which require harmonization and synchronization so that optimization of regional financial management can be achieved. Regional spending policies are explicitly contained in regional planning documents, i.e. the General Policy of the Regional Revenue and Expenditure Budget, Budget Ceilings and Priorities, Regional Government Work Plans and Regional Medium-Term Development Plans. Meanwhile, regional expenditure management is more technical of budget implementation, which includes four principles, namely good spending planning, sufficient spending control, spending accountability, and audits of regional expenditures. 5 Based on budget realization data for the Nonphysical Special Allocation Funds in the health sector of the Baubau City's Health Office in the last 3 (Three) years, the total Non-physical Special