TASIKMALAYA, Thecuy.com – BPK kritisi Tasikmalaya city’s 2025 budget plan. The assumption on the surplus is seen as implausible, while regional obligations keep looming.
The budget apparently exudes overconfidence. Revenue may not materialise as expected. Loans might not be fully disbursed. Nonetheless, the SiLPA figure has been set higher than the previous year’s actual amount.
This is the observation from the West Java Regional Representative of the Financial Examiners Board (BPK) following its review of Tasikmalaya City’s 2025 fiscal report.
Dadaha area’s enhancement appears sluggish, the Tasikmalaya City Government still drafts a Masterplan, KND seats and Hotum Hotimah’s public review are hot topics!
One figure catches the eye: Rp33.753 billion. This is the estimated surplus of the budget (SiLPA) that Tasikmalaya City uses in its 2025 budget. The leftover funds from the previous year are expected to serve as a key financing source.
The issue is that the audited 2024 SiLPA stands at roughly Rp20.108 billion. The gap amounts to Rp13.645 billion. The hoped‑for figure exceeds the actual outcome.
BPK concludes that the SiLPA assumption lacks adequate supporting documentation. Moreover, when reviewing the last four years’ implementation trends, that assumption appears unreasonable.
After all, budgeting is not a contest of optimism. It must be built on accountable calculations. Furthermore, the so‑called surplus may not truly remain.
Observe Tasikmalaya’s SiLPA trajectory. In 2021, the amount realised was about Rp49.866 billion. In 2022 it dropped to Rp22.531 billion. In 2023 it fell further to Rp12.343 billion. In 2024 it rose again to Rp20.107 billion.
The pattern does not display a steady rise. However, for the 2025 budget preparation, the SiLPA is projected at Rp33.753 billion.
There may be other calculations underlying it. Yet, according to BPK, sufficient documentation to back the assumption is missing.
Public services of Tasikmalaya City are rated good, scoring 81.669 points; the stage roof for the city’s anniversary in Cihideung district collapsed due to wind.
Herein lies the problem. When crafting a budget, simply stating the expected funds is insufficient. There must be a computational basis. There must be an explanation. It must be testable whether the figure is reasonable.
Because SiLPA is not money that appears merely because it is entered into a budget table. It is the end result of budget execution. It can be large or small. It can fluctuate as revenue, expenditures, and financing do not follow the plan exactly.
The next issue is more intriguing. In the Revised Budget, the local government planned a loan of Rp25 billion. However, the actual disbursement was only Rp18.420 billion.
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