World Bank2017-09-082017-09-082008-06https://hdl.handle.net/10986/28247The 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.en-USCC BY 3.0 IGOACCOUNTINGACCOUNTING STANDARDSAPPARENT RELATIONSHIPBALANCE SHEETBANK ACCOUNTBANK ACCOUNTSBANK DEPOSITBANK DEPOSITSBANK INDONESIABIDBIDSBORROWINGSBUDGET DEFICITBUDGET DEFICITSBUDGET EXECUTIONBUDGETARY EXPENDITUREBUDGETINGCASH BALANCECASH BALANCESCASH INFLOWSCASH OUTFLOWSCASH PAYMENTCENTRAL GOVERNMENTCENTRAL GOVERNMENT AGENCIESCENTRAL GOVERNMENT AUTHORITIESCOLLECTION AGENCIESCORRUPTIONCOST OF LOANCURRENT ACCOUNTSDECENTRALIZATIONDISBURSEMENTSDISTRICTDISTRICT GOVERNMENTDISTRICT GOVERNMENTSDISTRICT LEVELDISTRICTSECONOMIC GROWTHEQUITY INVESTMENTSEXPENDITUREEXPENDITURE BUDGETEXPENDITURE CATEGORIESEXPENDITURE CATEGORYEXPENDITURE CLASSIFICATIONEXPENDITURE DATAEXPENDITURE NEEDSEXPENDITURE PATTERNSEXPENDITURESFINANCIAL ASSETSFINANCIAL COSTSFINANCIAL DATAFINANCIAL MANAGEMENTFINANCIAL SUPPORTFINANCIAL TRANSACTIONSFINANCING COSTSFIXED ASSETSGOVERNMENT ACCOUNTING STANDARDSGOVERNMENT ACCOUNTING SYSTEMGOVERNMENT ACCOUNTING SYSTEMSGOVERNMENT ACCOUNTSGOVERNMENT BANKGOVERNMENT BUDGETGOVERNMENT EXPENDITUREGOVERNMENT GRANTSGOVERNMENT REGULATIONGOVERNMENT REVENUEGOVERNMENT SPENDINGHOLDINGHOUSEHOLDSINCOMEINSURANCEINSURANCE COMPANYINTEREST RATEINVESTINGINVESTMENT PROJECTSISSUANCELAWSLOANLOAN AGREEMENTLOAN PROCEEDSLOAN REPAYMENTLOAN REPAYMENTSLONG-TERM DEBTMACROECONOMIC MANAGEMENTMARKET PRICESMINISTRY OF FINANCEMUNICIPAL FINANCINGMUNICIPALITYNATURAL RESOURCESOWN SOURCE REVENUEPAYMENT OF WAGESPHYSICAL ASSETSPOLICY RECOMMENDATIONSPROVINCEPROVINCESPROVINCIAL GOVERNMENTPROVINCIAL GOVERNMENTSPROVINCIAL REVENUEPROVINCIAL ROADSPUBLIC DISCLOSUREPUBLIC DOMAINPUBLIC FUNDSPUBLIC SERVICESRECEIPTRECESSIONREGIONAL DEVELOPMENT BANKSREGIONAL GOVERNMENTREGIONAL GOVERNMENTSRESERVESREVENUE BUDGETREVENUE CATEGORYREVENUE COLLECTIONREVENUE ESTIMATESREVENUE GROWTHREVENUE INCREASESREVENUE SHARINGREVENUE SOURCESCHOOL BUILDINGSSECURITIESSHARE OF INVESTMENTSSHORT-TERM DEPOSITSSTREET LIGHTINGSUB-NATIONALSUB-NATIONAL GOVERNMENTSTAXTAX COLLECTIONTAX REVENUETOTAL EXPENDITURETOTAL EXPENDITURESTRANSACTIONTRANSPARENCYTREASURYTRUST FUNDSWAGESReportWorld Bank10.1596/28247