Indonesia CRPFM 2022

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The system in place does not fulfill at least 3 basic elements (1–6). The basic elements fulfilled include alignment of medium-term sectoral strategy plans (Renstra) with the priorities of the NDC and its roadmap regarding mitigation and adaptation, as well as the availability of the lists of climate-related priority projects and major projects in the RPJMN.

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The system in place to track climate-related expenditure fulfills at least 3 basic elements, including Element 1 (2–5). The Government uses a methodology that defines what constitutes “climate change expenditure”, which is identified using specific budget expenditure line items. The MOF issued guidelines concerning the climate change budget tagging (CBT) in 2018. The methodology is applied consistently across line ministries for climate-related expenditures, and it is reviewed by an entity other than the preparing entity.

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The budget circular does not contain any guidance and/or reference to the climate budget tagging manual concerning how to factor climate change mitigation or adaptation planned expenditures into budget proposals

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The legislative does not analyze and scrutinize the climate change aspects of the budget.

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The legislative does not analyze and scrutinize the climate change aspects of the audit reports.

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The legal or regulatory framework describes the objectives and requirements for investment programs or projects in relation to climate change adaptation. However, there is no high-level compliance of investment project proposals with the climate-related objectives or requirements.

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Guidelines to carry out an estimation of impacts and risks to the environment, and the vulnerability level and adaptive capacity to climate change is available for new investment projects.

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Climate assessment and prioritization criteria are used for newly selected national strategic projects, but not for the general, publicfinanced projects (that is, non-PSN).

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Although a monitoring and reporting platform for climate-related projects has been established, the systems have not been made mandatory for the implementing agency to report. There is no regulation concerning the requirements for the submission of reports on climate-related projects within a certain time period and performance contract. Specific climate objectives, targets, and indicators are not required.

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Exposure and sensitivity to climate for relevant public buildings, such as government offices, educational institutions,and health buildings, are identified. The procedures and rules concerning the disposal, transfer and use of land are managed under Presidential Regulation No. 86/2018 on Agrarian Reform and Minister Regulation No. 18/2018 on Management Rights,Land Rights and Land Utilization. The procedures and rules concerning the disposal, transfer and use of forests include climate arrangements and are regulated under MOEF Regulation No. 7/2021.

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The government reports the climate-related fiscal risks in the financial note of the state budget (APBN). The discussion concerning climate-related fiscal risks is presented in the fiscal risk chapter of the financial note on the budgets for the years 2018, 2019, and 2020. However, it does not provide an analysis of the impact of such fiscal risks to revenues and expenditures.

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The legal framework that allows the government to borrow covers climaterelated liabilities. The Government published the Green Bond and Green Sukuk Framework, which served as a basis for the issuance of sovereign green Sukuk (Shariah-compliant bonds) between 2018 and 2021. The regulatory framework also allows the SNGs and public corporations to borrow for climate-related activities. Annual reporting regarding allocations and impacts is also produced.

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The framework,as defined by the Program Performance Review (PPR) and the National Procurement Agency (LKPP) Circular Letter No. 16/2022, establish clear criteria to determine what products or services count as climate responsive. It also determines the scope of procurement operations subject to climateresponsive procurement principles. In addition, it requires the e-catalogue (electronic platform for direct purchasing under the framework agreement) to include a list of green industry products.However,there are no quantitative targets, priorities or timeframes.

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The PPR requires that climate-responsive standards be used to help determine tender requirements,specifications,or award criteria. However, climateresponsive criteria are not included in contract performance clauses, including for e-catalogue (or framework agreements). Lifecycle costing is included as a cost element at the award stage of procurement procedures.There are simplified procedures and templates to expedite procurement in response to climate induced disasters.The circumstances of their activation are clearly defined.

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There is an operational system in place for ensuring the compliance of emergency procedures used in the case of climate-induced disasters. Procurement databases or records capture specific information about climate-responsive procurement and include emergency procurement. However, there is no evidence showing that the compliance of contract awards and implementation with climateresponsive specifications of tenders and contracts is verified.

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There is no specific reporting or specific indicators on climate-responsive procurement that include statistics and refer to the targets and priorities set in the national framework. There is also no report on emergency procurement operations.

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For climate-related taxes (the Luxury Goods Sales Tax, LGST), a partlystructured and systematic approach for assessing and prioritizing compliance risk is used.GHG emitters are registered in a database, but this information is not fully and consistently linked with the taxpayer database. Part of the planned audit and investigations has been completed.

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In 2020, the percentage of LGST arrears was 4.64 percent.

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The regulatory framework (PMK 178/PMK.05/2018) describes a system of control for all budgetary central government (BCG) expenditures, including the climate conditionalities of transactions. A formal commitment control system is introduced through the State Treasury and Budget System (SPAN).Commitments are recorded in the system before the expenditure is incurred, ensuring adherence to the budget ceiling. Emergency transactions are processed or implemented the same as other transactions in general. However, there is flexibility in the amount of advances requested and the period of accountability report submission . Audits are conducted on an annual basis for all ministries, including for the National Agency for Disaster Management (BNPB) over the past three years.

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The BPK conducts financial audits on all BCG expenditures, including those that implement climate-related projects and programs. The MOEF’s 2020 audit report provides information about the use of expenditures on all climate-related programs. At the subnational level, a review of the use of the climate-related transfers on DAK forestry and DAK environment is conducted by the inspectorate in the relevant subnational government (SNG). The SOEs produce annual audited financial statements (audited by the BPK) as part of each SOE’s annual report. For the use of emergency funds, the BNPB’s FY 2020 audit reports state that emergency funds are used in the form of ready-touse funds for COVID-19 disaster relief and for disaster mitigation and management.

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The competencies and mandates of the SNGs are defined in government regulations on climate change, but this is not the case of the law that governs functional assignments to the SNGs.

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The objective of climate change-related conditional transfers (DAK) is aligned and associated with the objective of the national climate change strategy. The SNGs report annually to the central government on the use of climate-related transfers from the central government.

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Three elements are fulfilled:(1) The climate change-related investment framework covers SNGs;(2) Procedures and rules for the transfer and disposal of climate changesensitive non-financial assets apply to the SNGs; and(3) The climate-related procurement framework covers the SNGs.

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Climate-related objectives, key performance indicators, and outputs are assigned to climate-related programs and activities. This information is included in the annual government work plan (RKP). The summary of performance information plans of all line ministries/agencies is also presented in the executive budget, which is submitted to the legislature and later published.

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The government’s annual performance report is delivered with the President’s speech before Parliament along with the annual financial note. Climaterelated outcomes are reported in the President’s speech, while climate-related outputs are reported in the annual financial note. Both reports are submitted to the legislature and published.

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Evaluation of climate-related programs and activities is being carried out every two years. The last report was published in 2020.

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No evaluation of the contribution of climate-related taxes to climate change has been carried out at least once in the last three years.

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The aggregate expenditure outturn was between 85 and 115 percent of the approved aggregate budgeted expenditures for two of the three years.

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Variance in expenditure composition by administrative classification was less than 10 percent in at least two of the past three years.