GTK – Pemerintah mengubah kebijakan penyaluran dan penggunaan dana Bantuan Operasional Sekolah (BOS). Menteri Pendidikan dan Kebudayaan (Mendikbud) Nadiem Anwar Makarim menyatakan melalui kebijakan Merdeka Belajar episode ketiga, penggunaan dana BOS dibuat fleksibel, salah satunya sebagai langkah awal untuk meningkatkan kesejahteraan guru-guru honorer.
“Penggunaan BOS sekarang lebih fleksibel untuk kebutuhan sekolah. Melalui kolaborasi dengan Kemenkeu dan Kemendagri, kebijakan ini ditujukan sebagai langkah pertama untuk meningkatkan kesejahteraan guru-guru honorer dan juga untuk tenaga kependidikan. Porsinya hingga 50 persen,” dikatakan Mendikbud di Kantor Kementerian Keuangan, Jakarta, Senin (10/2/2020).
Dijelaskan Mendikbud, setiap sekolah memiliki kondisi yang berbeda. Maka, kebutuhan di tiap sekolah juga berbeda-beda. “Dengan perubahan kebijakan ini, pemerintah memberikan otonomi dan fleksibilitas penggunaan dana BOS,” tambah Mendikbud.
Pembayaran honor guru honorer dengan menggunakan dana BOS dapat dilakukan dengan persyaratan yaitu guru yang bersangkutan sudah memiliki Nomor Unik Pendidik dan Tenaga Kependidikan (NUPTK), belum memiliki sertifikasi pendidik, serta sudah tercatat di Data Pokok Pendidikan (Dapodik) sebelum 31 Desember 2019.
“Ini merupakan langkah pertama untuk memperbaiki kesejahteraan guru-guru honorer yang telah berdedikasi selama ini,” ujar Nadiem.
Kebijakan ini merupakan bagian dari kebijakan Merdeka Belajar yang berfokus pada meningkatkan fleksibilitas dan otonomi bagi para kepala sekolah untuk menggunakan dana BOS sesuai dengan kebutuhan sekolah yang berbeda-beda. Namun, hal ini diikuti dengan pengetatan pelaporan penggunaan dana BOS agar menjadi lebih transparan dan akuntabel.
Penyaluran Makin Cepat dan Tepat Sasaran
Dana BOS merupakan pendanaan biaya operasional bagi sekolah yang bersumber dari dana alokasi khusus (DAK) nonfisik. Percepatan proses penyaluran dana BOS ditempuh melalui transfer dana dari Kementerian Keuangan (Kemenkeu) langsung ke rekening sekolah. Sebelumnya penyaluran harus melalui Rekening Kas Umum Daerah (RKUD) Provinsi. Tahapan penyaluran dilaksanakan sebanyak tiga kali setiap tahunnya dari sebelumnya empat kali per tahun.
“Kita membantu mengurangi beban administrasi Pemerintah Daerah dengan menyalurkan dana BOS dari Kemenkeu langsung ke rekening sekolah sehingga prosesnya lebih efisien,” kata Mendikbud.
Penetapan surat keputusan (SK) sekolah penerima dana BOS dilakukan oleh Kementerian Pendidikan dan Kebudayaan (Kemendikbud), kemudian disusul dengan verifikasi oleh pemerintah provinsi/kabupaten/kota. Sekolah diwajibkan untuk melakukan validasi data melalui aplikasi Dapodik sebelum tenggat waktu yang ditentukan. Batas akhir pengambilan data oleh Kemendikbud dilakukan satu kali per tahun, yakni per 31 Agustus. Sebelumnya dilakukan dua kali per tahun, yaitu per Januari dan Oktober.
Selain kebijakan penyaluran dan penggunaan, pemerintah juga meningkatkan harga satuan BOS per satu peserta didik untuk jenjang sekolah dasar (SD), sekolah menengah pertama (SMP), dan sekolah menengah atas (SMA) sebesar Rp 100.000 per peserta didik.
Untuk SD yang sebelumnya Rp 800.000 per siswa per tahun, sekarang menjadi Rp 900.000 per siswa per tahun. Begitu juga untuk SMP dan SMA masing-masing naik menjadi Rp 1.100.000 dan Rp 1.500.000 per siswa per tahun.
Makin Transparan dan Akuntabel
Merujuk pada Petunjuk Teknis (juknis) BOS Reguler Tahun 2020, peningkatan transparansi penggunaan dana BOS oleh sekolah akan semakin optimal. Kemendikbud mengharapkan laporan pemakaian dana BOS mampu menggambarkan keadaan penggunaan BOS yang riil dan seutuhnya.
“Karena kita sudah memberikan otonomi dan fleksibilitas kepada Sekolah dan Kepala Sekolah, maka kita juga memerlukan transparansi dan akuntabilitas penggunaan dana BOS,” tutur Mendikbud.
“Dengan begitu, Kemendikbud bisa melakukan audit secara maksimal dalam upaya perbaikan kebijakan pendanaan sekolah,” tambahnya.
Mendatang, penyaluran dana BOS tahap ketiga hanya dapat dilakukan jika sekolah sudah melaporkan penggunaan dana BOS untuk tahap satu dan tahap dua. Sekolah juga wajib mempublikasikan penerimaan dan penggunaan dana BOS di papan informasi sekolah atau tempat lain yang mudah diakses masyarakat.
sumber: GTK
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