Increases in Surpluses of Regional Governments in Indonesia

• Ngôn ngữ: eng
• Ký hiệu phân loại: 327.59 International relations
• Thông tin xuất bản: Washington, DC, 2017
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 308543
• Chủ đề: 1. ACCOUNTING; 2. ACCOUNTING STANDARDS; 3. APPARENT RELATIONSHIP; 4. BALANCE SHEET; 5. BANK ACCOUNT

Tóm tắt

The overall objective of the study is to identify potential causes to the rapid increase in regional government surpluses. It will be shown that regional government surpluses have rapidly increased because of a confluence of three factors: (i) higher than expected revenue, (ii) lower than expected expenditure, and (iii) limited investments in financial assets. The study will identify potential causes for each factor by analyzing differences in actual and budgeted amounts of revenue. This report was presented to representatives of the Ministry of Finance and Decentralization Support Facility (DSF) in a meeting held on 30 May 2008. Comments and corrections of the attendants are reflected in this version of the report.