Indikator Transparansi

 Transparansi  Transparansi adalah prinsip yang menjamin akses atau kebebasan kebebasan bagi orang

untuk

memperoleh informasi tentang

yakni

informasi tentang

kebijakan, kebijakan,

setiap

penyelenggaraan penyelenggaraan pemerintahan,

proses pembuatan

dan pelaksanaannya, pelaksanaannya,

serta hasil-hasil hasi l-hasil yang y ang dicapai. dicapai . Prinsip Transparansi Transparansi memiliki dua aspek: aspek : 1. komunik komunikasi asi publik publik oleh oleh pemer pemerintah intah 2. hak masyaraka masyarakatt terhada terhadap p akses informa informasi si  Transparasi  Transparasi merupakan salah satu prinsip good governance. governance. ardiasmo !2""#$ menyebutkan bah%a, kerangka konseptual dalam da lam membangun memb angun transparansi transpar ansi dan akuntabilitas organisasi sektor publik dibutuhkan empat komponen yang terdiri dari: 1. 2. #. &.

adanya adanya siste sistem m pelapo pelaporan ran keuang keuangan an adanya adanya siste sistem m penguk pengukuran uran kinerja kinerja dilakuk dilakukanny annya a auditing auditing sektor sektor publik publik berfungsi berfungsinya nya saluran saluran akuntab akuntabilita ilitas s publik publik ! channel of accountability  accountability $. $.

ardiasmo, ardiasmo, 2""#, menyebutkan anggaran yang disusun oleh pihak eksekutif  dikatakan transparansi tran sparansi jika memenuhi me menuhi beberapa bebe rapa kriteria krite ria berikut: 1. 2. #. &. (.

terdapat terdapat pengum pengumuman uman kebij kebijaka akan n anggaran, anggaran, tersedia tersedia dokumen dokumen anggaran anggaran dan mudah mudah diakses, diakses, tersedia tersedia laporan pertangg pertanggungj ungja%ab a%aban an yang tepat %aktu, %aktu, terakomoda terakomodasiny sinya a suara'us suara'usulan ulan rakyat, rakyat, terdapat terdapat sistem sistem pemberian pemberian inform informasi asi kepada kepada publik. publik.

Parameter transparansi anggaran !)ndia$: 1. *vailabilit vailability y of the +ocuments +ocuments' 'epor eports't ts'tatem atements: ents: a. hether hether all relevan relevantt documents documents / including including the the main budget budget documents documents !as re0uir re0uired ed by the onstitu onstitution tion$, $, supporti supporting ng budget budget documents documents,othe ,otherr related related docume documents nts !e.g. !e.g. the *nnua *nnuall eports eports and Plans Plans$, $, docume documents nts on speci special al budge budgetar tary y practi practices ces !e.g. !e.g. ender ender 3udget 3udgeting ing,, P for s, s, TP$, TP$, inter internal nal b. c. d. e. f. g. h.

evaluation reports, and audit reports / are produced in the tate4 hether hether these these documents documents are availab available le to the general general public4 public4 hether hether these these documen documents ts are are available available to to the media4 media4 hether hether these these documents documents are availab available le to the 5egislator 5egislators4 s4 6o% easily easily are these these documents documents accessi accessible ble to the general general public4 public4 6o% easily easily are these these document documents s accessi accessible ble to to the media media4 4 6o% easily easily are these these documents documents accessi accessible ble to the 5egislat 5egislators4 ors4 hat hat are are the strateg strategies ies adopted adopted by the tate tate over overnme nment nt in distribu distributin ting g

these documents4 i. 6o% many many of of these these documents documents are available available on the the )nter )nternet4 net4 2. ompleten ompleteness ess of the )nforma )nformation tion

a. hether the information given in the main budget documents and the supporting budget documents provide a complete picture ofthe 7scal situation of the tate4 b. +oes the tate overnment produce speci7c budget documents %hich capture the magnitude and composition of ta8 revenue foregone due to ta8 e8emptions' deductions' incentives !if any$4 c. +oes the tate overnment bring out speci7c budget documents %hich capture the 9o% of such funds from nion 3udget to the tate that are bypassing the tate 3udget !i.e. funds being transferred by the nion overnment directly to the bank accounts of the autonomous programme implementing societies in the tate$4 d. hether the main ' supporting budget documents provide a complete picture of the allocations and e8penditure on important development sectors !e.g. education, health, agriculture$4 e. hether the main ' supporting budget documents provide information on the submissions made by the tate to the nion overnment or central f.

institutions !like the ;inance ommission and the Planning ommission$4 hether the main ' supporting budget documents provide information on the agreements 'os signed by the tate %ith the nion overnment or any other agency !like the orld 3ank, *sian +evelopment 3ank$ on matters

pertaining to public 7nance4 g. hether the tate Treasury is computerised and linked to the internet4 #. ;acilitating nderstanding and )nterpretation of the )nformation a. hether the budget documents'reports'statements enable an ordinary citi