An allocation policy is only as good as the record behind it. This page sets out the control routine that makes the numbers defensible: who receives, who records, who approves, who pays and who checks.
The routine follows SOP-11 in the SOP Library and should be read with it.
Ten control steps#
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1
Penerimaan#
Money received at the gate or by transfer, counted with a witness.
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2
Pencatatan#
Recorded the same day in the daily record with a numbered receipt.
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3
Verifikasi bukti#
Every payment has a receipt, an invoice or a signed note.
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4
Pengajuan pengeluaran#
The spending request states the budget line it belongs to.
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5
Persetujuan#
Approved by the person with the authority for that line.
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6
Pembayaran#
Paid against the approval, not before it.
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7
Rekonsiliasi#
Cash, receipts and the record agree at closing, and a difference is explained.
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8
Pelaporan#
Monthly statement produced and posted for the community.
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9
Pemeriksaan#
Periodic check by the oversight team, with findings written down.
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10
Evaluasi#
The findings are acted on, and the procedure is corrected if it failed.
A step that is skipped is a control that does not exist.
Who is responsible for what#
| Function | Responsibility | Cannot also |
|---|---|---|
| Ketua Pengelola | Approves spending against the budget | Receive and record the money personally |
| Bendahara | Records, reconciles and reports | Authorise the spending it records |
| Petugas Penerimaan | Receives and issues receipts | Approve or disburse |
| Koordinator Kegiatan | Requests spending for the activity | Approve its own request |
| Tim Pemeriksa / Pengawas | Checks records and process | Handle the money it checks |
| Forum Musyawarah | Decides the policy and receives the report | Manage daily cash |
Separation of functions as far as the team size allows. Where one person must hold two roles, the second pair of eyes is a witness signature.
Six principles, and how each is demonstrated#
Separation of funds#
- Organisation money is never held in a personal account
Evidence#
- Every transaction has a receipt, an invoice or a signed note
Function separation#
- Receiving, approving, paying and checking are different hands where possible
Regular reporting#
- A monthly statement exists even in a quiet month
Openness#
- A summary is posted where the community can read it
Documented distribution#
- No allocation is paid without a recorded decision
Related SOP
This control routine is the operational form of SOP-11 — Pembagian Manfaat dan Kerja Sama and works together with the daily record in SOP-10 — Pengelolaan Keuangan dan Pendapatan Wisata.
Supporting documents & downloads
One page can carry several PDF attachments. Until the documentation team uploads them, this section says so instead of offering an empty download.
Supporting documents will be available after publication.
Sources & references
Workshop discussion, Lokakarya SOP Ekowisata, 16–18 Oktober 2026 (group work, Sugian and Seruni Mumbul).
Editorial status: Proposed framework.
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