Editor’s Note
- Disbursement of operational support for schools in North Sumatra approved!
- 6 phases of planning and budgeting for BOS funds
- 96 percent of the cash budget approved
Disbursement of operational support for schools in North Sumatra approved!
The Secretary of the Education Department (Disdik) of the Provincial Government of North Sumatra (Pemprov), Terang Dewi Susantri Ujung, confirmed that there were no issues with the disbursement of the operational support for schools (BOS funds). To date, 96% of the school activity and budget plan (RKAS) has been approved by the Disdik Pemprov Sumut.
She explained that, according to Regulation No. 8 of 2026 of the Minister of Basic and Secondary Education, there are six phases for the planning and budgeting of BOS funds.
6 Phases of Planning and Budgeting the BOS Fund
First, the planning and budgeting for the Operational Support Fund for Educational Institutions (BOSP) is carried out before the educational institution uses the BOSP funds.
Second, the planning and budgeting for the BOSP fund for one fiscal year is prepared in the form of a RKAS document.
Third, the RKAS document is prepared based on the educational institution’s needs and the results of a self-assessment of its profile.
Fourth, the RKAS document is prepared to determine the components for using BOSP funds. This document includes details of the required funding components, details of goods/services, and unit prices and volumes that serve as the basis for budgeting.
Fifth, the RKAS document is prepared during meetings with members of the educational institution and the school committee. Sixth, the results of the RKAS document are incorporated into the educational institution’s activity and budget request, which is provided by the Ministry.
96 percent of the cash budget approved
“To date, approximately 96% of the RKAS has been approved. Educational institutions can now use the Phase I BOS funds according to the available/budgeted cash budget (RAK) in the RKAS,” said Terang Dewi Susantri Ujung at her office on Jalan Teuku Cik Ditiro No. 1D, Monday (March 2, 2026).
He explained that the current budget requirements include expenditures for services, fees, and materials for teaching and learning activities. This also includes materials for preparation for the vocational qualification test (UKK) at vocational schools.
He further stated that education is one of the development priorities of the provincial government of North Sumatra, led by Governor Bobby Nasution and Vice Governor Surya. ***rel
