The cultural transformation of Government Spending Through Money Follow Program Budget Planning for The Allocation of Village Funding

Village funding allocation increases drastically in two years, making the spending of government also increases. This drastic change gives positive hopes to fulfill society's need, which cannot be supplied by a bigger scale of development. Empirically, the budget allocation of village funding needs to be developed by money follow the program as the alternative in the budget planning system. The participative approach of society becomes an integral part of village development. Four elements need to be considered in development are the environment, process design, mechanisms, and goals&outcomes. The institutional corroboration becomes the critical factor. There should be a budget planning management for vertical synchronization and the strengthening of society's facilitation with massive village funding simultaneously. Tiered control is centralized in the regency/city level by optimizing the function of control in the district level. This management of control is done by utilizing the technology of information and communication, which has been applied in several regencies. The institutional support from Bappenas (National Development Planning Agency) is by making technical guidance to transform works effectively.