Ministry of Education Grants Flexibility in BOSP Fund Usage This Year
The Ministry of Basic and Secondary Education (Kemendikdasmen) has granted a relaxation on the use of Operational Assistance Funds for Educational Units (BOSP) for the 2026 fiscal year. This measure is outlined in Ministerial Circular No. 6 of 2026 on the Implementation of Financing Relaxation for Teacher and Non-Civil Servant Education Staff Compensation.
This policy represents a strategic step to ensure the continuity of educational services in educational units, particularly given the fiscal constraints faced by some regional governments that are unable to optimally allocate compensation for teachers and education staff through their Regional Budget and Expenditure Plan (APBD).
Under this policy, educational units are granted limited relaxation to use BOSP funds to finance compensation for teachers and education staff appointed under the State Administrative Personnel and Bureaucratic Reform Ministry Regulation No. 16 of 2025 on part-time government employees.
The relaxation is temporary and applies only to the 2026 fiscal year as a transitional measure to ensure learning activities continue uninterrupted. Regional governments retain their primary obligation to allocate budgets for educators and education staff through their APBD in accordance with their authority.
In implementing the policy, regional governments requiring the relaxation must submit a formal request to the Minister of Basic and Secondary Education. The request must be accompanied by a statement of the region’s fiscal condition, a verified analysis of teacher and education staff requirements, and a commitment to strengthen education budget allocations through the APBD in subsequent years.
Furthermore, regional governments are also asked to facilitate adjustments to educational units’ activity plans and budgets and to ensure that implementing this policy does not reduce the quality of educational services for students.
The Ministry of Basic and Secondary Education will conduct periodic evaluations to ensure the policy’s effectiveness, compliance with applicable regulations, and achievement of its primary objective: maintaining continuity of educational services.
Minister of Basic and Secondary Education Abdul Mu’ti emphasised that the relaxation policy is a government step to ensure the learning process continues effectively across all educational units. “Our primary concern is ensuring that educational services for students are not disrupted. Schools must continue to conduct teaching and learning processes optimally. Therefore, we are granting this BOSP fund usage relaxation as a transitional measure so that schools continue to receive adequate support for teachers and education staff who play a direct role in the education process,” said Abdul Mu’ti on Saturday (14 March).
Bandung Regency Administration has submitted a request to the Ministry of Basic and Secondary Education to allow BOSP funds to be used to pay the salaries of 4,360 part-time teachers and education staff.