Скачать или смотреть Evaluation of the Control Environment for Local Government Capital Expenditures in Rembang Regency

Kabupaten Rembang's 2024 budget management demonstrates adequate technical execution with 93.96% capital expenditure absorption and reasonable overall budget realization, yet masks deeper structural deficiencies in strategic capacity and governance frameworks. The substantial 30.04% year-on-year decline in capital expenditure reflects implementation challenges beyond mere execution efficiency, suggesting systemic constraints requiring institutional diagnosis and remediation. Critical infrastructure gaps in irrigation systems and agricultural mechanization directly constrain regional development outcomes, while unresolved asset certification issues involving 127 government properties limit strategic program implementation potential across multiple sectors. Comprehensive strengthening of internal control systems incorporating risk assessment frameworks, audit finding resolution mechanisms, and ethical commitments is essential to transform adequate budget execution into genuinely effective regional development outcomes that fulfills the government vision of "Mewujudkan Rembang Sejahtera" (Achieving a Prosperous Rembang).​