The Importance of Special Allocation Fund for Physical Infrastructure (DAK Fisik) Immediate Outcome (IO) Reporting for Accountability and Effectiveness

The successful implementation of the Special Allocation Fund for Physical Infrastructure (DAK Fisik) is assessed based on the achievement of immediate outcome (IO) indicators, so the reporting of DAK Fisik IO plays an important role in ensuring accountability and usefulness. This policy brief recommends several concrete steps, namely: increasing the capacity of regional human resources handling DAK Fisik, improving reporting timelines, integrating reporting applications, and providing incentives and sanctions to regions that do not report on time.