Table 1.
Public funds and flows for health sector at district level.
| Level of government | Source | Flow | Description |
| District | Own source revenue (Pendapatan Asli Daerah – PAD) | Local revenue – included in APBD | District revenue derived from local taxes and natural resources and user charges – for health sector refers mostly to user charges at district hospital and health centers. Allocation decided by district government and approved by district parliament. |
| District | Shared revenues -. | Ministry of Finance, through the National Budget (APBN) to district – included in APBD | Taxes levied by the central government (especially oil, gas and personal income tax) and now shared according to an agreed formula. Sectoral allocation decided by district government and approved by district parliament. |
| District | General Allocation Fund (Dana Alokasi Umum – DAU) | Ministry of Finance through the National Budget (APBN) to district – included in APBD | Partially tied grant from central government direct to district government – first priority is payment of salaries of permanent civil servants, allocation of remainder decided by district government and approved by district parliament. |
| District | Special Allocation Fund (Dana Alokasi Khusus – DAK) | Ministry of Finance through the National Budget (APBN) to district – included in APBD | Tied grant for specific sectors from the central government direct to the district government. Can be used for construction, rehabilitation and equipment for primary care facilities. Requires 10% matching funding from the district budget. |
| Center | Deconcentration funds (Dekon) | Ministry of Finance to Ministry of Health (via APBN) direct to District Health Office and utilized with approval of Provincial Health Office. | Tied grants from the Ministry of Health to be used for centrally-specified sectoral activities. District proposals for use of these funds must be approved by province. |
| Center | Askeskin | From Ministry of Health straight to hospital or health center (with approval of District Health Office). Included in APBN. | Tied funds to cover costs of providing free healthcare to the poor. |
| Center | Tugas Pembantuan | Ministry of Finance direct to district hospital (with approval of MOH). Included in APBN. | Tied to physical assets, infrastructure and equipment |
| Center | PTT | Directly from Ministry of Finance, on recommendation of Ministry of Health, to personal account of staff member. | Tied funds for salaries and allowances for contract staff. |
Source: Adapted from World Bank [3].