THE IMPLICATIONS OF NEW REGIONAL AUTONOMY, SHARP INCREASE IN OFFICER BUDGET

Abstract

In October 2014, Changes in Local Government took place, in which the Law No. 32/2004 was replaced by Law No. 23/2014. Implementation of local government arrangement refers to Law No. 23/2014. According to this law the government's business classification consists of three business namely absolute government affairs, competitive government affairs and public government affairs. The impact of the implementation of Law No.23 year 2014 is perceived by the five government affairs: education, forestry, energy and mineral resources (ESDM). Manpower and Transportation. This study uses a qualitative research method, which is focused on researching the impact caused by the implementation of Law No.23/2014 on education, namely the delegation of authority for secondary education SMA / SMK from regency to province which resulted in increasing number of civil servants in West Nusa Tenggara up to 7909 people. It became a phenomenon because the large number would certainly bring large implications for the budgeting process, especially for the 2017 regional budget of West Nusa Tenggara, because the principle of delegation of authority should always be followed by financial imposition. The fund from the government being transferred to the region in the form of general allocation funds (DAU), as well as school operational funds (BOS) and special allocation funds (DAK) have to be sufficient as they were before the delegation.