EVALUASI PERENCANAAN DAN PENGANGGARAN DINAS KESEHATAN KABUPATEN PESISIR SELATAN PROVINSI SUMATERA BARAT

Background: Pesisir Selatan District Health Office faces complexproblems with limited budget available. The budget is determinedin accordance to Act No. 25/2004 about the NationalDevelopment Planning System, Act No. 32/2004 about the RegionalGovernment, and Act No. 33/2004 about the balancebetween central and district government budget.Objective: This study is aimed to evaluate factors influencingthe implementation of planning and budgeting at Pesisir SelatanDistrict Health Office.Methods:This was a qualitative study adopting a case studystrategy. The unit of analysis was the district level and datawere gathered through in-depth interviews. Key persons werechosed reflecting the management capacity of district healthoffice, the executive role (Regional Government BudgetingTeam/RGBT), and the legislative role (Assembly at RegionalLevel) at Pesisir Selatan District. Triangulation was conductedby documents analysis and observation to enhance data quality.Analysis was carried out through coding and categorization.Results: The role of management was still weak in financialplanning and budgeting. This was due to lack of training onbudgeting and inaccurate data about the health problems. Coordinationin planning management was still weak becausethe health centers were not involved, causing overlaps betweenthe programs. The resulted plan and budget made bythe district health office was revised by RGBT because theywere not convinced with the budget and the regional expendituresand revenues budget was limited. The local parliamentwas also not able to increase budget for the health sector.Budget expenditure in years 2006, 2007, and 2008 were stilllow.Conclusion: planning and budgeting capacity of health officemanagement remain weak, which affect deficiency of healthbudget. In the other hand local parliament could not be able toincrease health budget.Keywords: planning and budgeting, health office, decentralizatio