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Z. Z. Mutiara et al.
section. Finally, Section “Conclusion” concludes the progress of climate governance
at the sub-national level in terms of planning and budgeting.
Methodology
Budget tagging is defined as the process of giving a mark in a budget document
to track, identify and compare the output of budget activity against and its budget,
which are listed in the government institutions’ work plan and budgeting. Climate
budget tagging (CBT) is the process of identifying the amount of the budget used to
finance specific output aimed for climate change mitigation and adaptation (UNDP
2014). The legal bases of the budget tagging process are as follows:
1. Government Regulation No. 17 Year 2017 about Synchronizing Planning and
Budgeting Processes for National Development;
2. Presidential Regulation No. 61 Year 2011 about the National Act of Greenhouse
Gas Emission Reduction Plan;
3. Presidential Regulation No. 71 Year 2011 about implementing the National
Inventory of Greenhouse Gases;
4. Minister of Home Affairs’ Regulation No. 54 Year 2010 about the Execution of
the Implementation of Government Regulation No. 8 Year 2008.
In the context of sub-national CBT, there needs to be a diagnostic tool to access
opportunities and constraints for integrating climate change concerns within the
national and sub-national budget allocation and expenditure process or Climate
Public Expenditure Institutional Review (CPEIR). The needs to come up with a
framework review of budget allocation in the context of climate expenditure sparked
the productions of several guiding references both at the national and sub-national
policy field, for instance the one guided this academic exercise by UNDP (UNDP
2014) and WWF Indonesia (WWF 2017).
The CPEIR analytical framework has three key main pillars: policy analysis, institutional analysis and climate public expenditure analysis (UNDP 2014). Following
are the steps used to conduct the analysis:
(i) Determine minimum two-point time of interests to check the consistency of
policies and expenditures;
(ii) Review regional medium-term development plan, regional strategic environmental assessment (KLHS) to check if province and district officially include
responding to climate change as part of their development plan’s mission;
(iii) Review relevant regional working agencies’ strategic and annual plans to see
the extent of planning elaboration into annual programs and activities.
(iv) Thereafter, review the activities’ budget and output pursuant to the six key
clusters of interventions as shown in Table 13.1 following the suggestion by
Ministry of Finance (2015).
Z. Z. Mutiara et al.
section. Finally, Section “Conclusion” concludes the progress of climate governance
at the sub-national level in terms of planning and budgeting.
Methodology
Budget tagging is defined as the process of giving a mark in a budget document
to track, identify and compare the output of budget activity against and its budget,
which are listed in the government institutions’ work plan and budgeting. Climate
budget tagging (CBT) is the process of identifying the amount of the budget used to
finance specific output aimed for climate change mitigation and adaptation (UNDP
2014). The legal bases of the budget tagging process are as follows:
1. Government Regulation No. 17 Year 2017 about Synchronizing Planning and
Budgeting Processes for National Development;
2. Presidential Regulation No. 61 Year 2011 about the National Act of Greenhouse
Gas Emission Reduction Plan;
3. Presidential Regulation No. 71 Year 2011 about implementing the National
Inventory of Greenhouse Gases;
4. Minister of Home Affairs’ Regulation No. 54 Year 2010 about the Execution of
the Implementation of Government Regulation No. 8 Year 2008.
In the context of sub-national CBT, there needs to be a diagnostic tool to access
opportunities and constraints for integrating climate change concerns within the
national and sub-national budget allocation and expenditure process or Climate
Public Expenditure Institutional Review (CPEIR). The needs to come up with a
framework review of budget allocation in the context of climate expenditure sparked
the productions of several guiding references both at the national and sub-national
policy field, for instance the one guided this academic exercise by UNDP (UNDP
2014) and WWF Indonesia (WWF 2017).
The CPEIR analytical framework has three key main pillars: policy analysis, institutional analysis and climate public expenditure analysis (UNDP 2014). Following
are the steps used to conduct the analysis:
(i) Determine minimum two-point time of interests to check the consistency of
policies and expenditures;
(ii) Review regional medium-term development plan, regional strategic environmental assessment (KLHS) to check if province and district officially include
responding to climate change as part of their development plan’s mission;
(iii) Review relevant regional working agencies’ strategic and annual plans to see
the extent of planning elaboration into annual programs and activities.
(iv) Thereafter, review the activities’ budget and output pursuant to the six key
clusters of interventions as shown in Table 13.1 following the suggestion by
Ministry of Finance (2015).