Ministry of Education and Culture: The amount of BOS funds is now adjusted to the condition factors of each school

TIME.CO, Jakarta – The head of the Agency for Educational Standards, Curriculum and Assessment (BSKAP) of the Ministry of Education, Culture, Research and Technology (Kemendikbudristek) Anindito Aditomo said that the government has adjusted the amount of funds for school operational assistance or BOS funds in accordance with the economic, social, cultural and geographical conditions of each region school.

Now, the amount of BOS subsidies has been increased for schools in rural and disadvantaged areas. For 2023, according to various sources, BOS funds are budgeted at IDR 59.08 trillion.

“For about half of our districts/cities in 2021, the BOS will increase by 30-40%. This is actually a significant victory in terms of education budget,” Anindito said in a discussion on education policy and culture with the media at the Mercure Hotel Jakarta on Saturday 16 September 2023.

BOS funds are special non-physical allocation funds intended to support non-personnel operating costs for educational units. Previously, the distribution of regular BOS funds was carried out in three stages.

Starting from 2023, the distribution of BOS Regular Funds will be simplified in just two phases, based on the Regulation of the Minister of Finance no. 204 of 2022 Article 21 paragraphs a and b.

Through this regulation two points of the provisions for disbursement of BOS funds are explained, viz
In Phase I a maximum of 50% of the provincial/regency/city allocation ceiling is disbursed, no earlier than January of the current fiscal year, while in Phase II the remainder of the provincial/regency/city allocation ceiling is disbursed, which has not been distributed no later than July of the current fiscal year.


Adjusting the distribution of regular BOS funds for Phase 1 to a maximum of 50%, based on the ownership of the remaining excess budget financing or SilPA for the relevant year. SilPA is the size of the difference between the budget surplus/deficit and the net funding of training units in the 2022 budget year.

Previously, every school in Indonesia received a uniform BOS funding subsidy. This means that both schools in urban and rural areas receive the same amount.

After the policy changed, the subsidy amount of the BOS fund was adjusted according to the high level of operating costs in each region. “Schools in South Jakarta (South Jakarta) and schools in remote areas of Papua, North Kalimantan (North Kalimantan), have the same subsidy. In fact, the cost index (cost) is very different,” Anindito said .

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