Every business organization and government inistitution in carrying out its operational activities certainly requires facilities and infrastructure that can be used optimally. The complexity of the activities carried out makes the facilities and infrastructure a supporting tool to help the activities of business organizations and government inistitutions run.

    Fulfilling the need for facilities and infrastructure cannot be separated from its relation to the availability of the allocated budget and a process that must be carried out so that the required facilities and infrastructure can be obtained in accordance with the applicable provisions and rules.

    In government institutions, the use of facilities and infrastructure is a very important element, so that in carrying out its activities, namely service to the community through programs and activities that are the main objectives and functions of the government.

    State financial management reform brings a new paradigm in the management of State-Owned Assets (SOA). Government Regulation Number 27 of 2014 concerning Management of State/Regional Asset as amended by Government Regulation Number 28 of 2020 and Government Regulation Number 90 of 2010 concerning Preparation of Work Plan and Budget of Ministry/Institution emphasizes concrete implementation Planning of SOA Need that is integrated with the budgeting system.

    The integration of the planning process for SOA needs with the budgeting process is carried out by prioritizing three principles, namely:

• The principle of budget allocation for programs and activities is based on the work unit functions attached to the organizational structure (money follow function). The purpose of implementing the money follow program is to realize the results of the implementation of development that can be directly felt by the wider community;
• The principle of performance-oriented budget allocation (output and outcome oriented); and
• The principle of flexibility in budget management while maintaining the principle of accountability (let the manager manages).

    Planning of SOA Need is intended as a process of evaluating the relationship between SOA needs according to the programs and activities of Ministries/Institutions with the availability of SOA, which is guided by the Strategic Plans of Ministries/ Institutions as well as Standards of Goods and Standards of Needs.

    As for what is meant by Standards of Goods, namely specifications of goods that are set as a reference for calculating procurement and use state-owned goods in the Ministry/Instituion Needs Planning. While the Standard of Needs is a unit of the number of assets needed as a reference for calculating the procurement and use of SOA in the Ministry/Institution needs planning. Standards of Goods and Standards of Needs are the highest limits that serve as guidelines for Asset Users in preparing for procurement and maintenance of BMN in the form of land and/or buildings and other than land and/or buildings.

    The use of BMN is carried out to ensure the continuity of the implementation of the duties and functions of the Ministry/Agency. For this reason, it is necessary to have relevance or linkage to the procurement of BMN with programs and activities of ministries/agencies that are consistent with the strategic objectives of the Ministry/Agency.

    The procedure for preparing the Planning of SOA Need is bottom-up. Planning of SOA Needs is prepared at the Working Unit Level and delivered in stages to the Asset User. In preparing for Planning SOA Need, intensive coordination needs to be carried out starting from the Work Unit Level (between the Proxy of the Asset User and the Proxy of the Budget User) to the level of the Ministry/Institution (between the Asset User and the Budget User). The State Property Needs Plan is part of the planning and budgeting related to SOA which will be the basis for the preparation of the Work Plan and Budget of Ministry/Institution.

    The Ministries/Institutions are responsible for the conformity of programs, activities, and outputs with the Strategic Plans of the Ministries/Instituions. If the Government Work Plan has been determined during the preparation of the Planning of SOA Need, the Ministries/Agencies should consider the Government Policy Plan and carry out synergies between the preparation of the Planning of SOA Need and the preparation of indications of budget needs. The Asset User submit the Ministry/Institution Level of Planning of SOA Need to the Directorate General of State Assets Management as Assets Manager no later than the first week of January of the previous budget year.

    SOA Needs Planning is a refinement of SOA management and part of the Strategic Asset Management implementation where the management of SOA is expected to be integrated with the duties and functions of Ministries/Institutions. Planning of SOA Need which is integrated with the budgeting system is expected to increase the effectiveness, efficiency, and optimization of the State Budget.