# Indonesian municipal budget management > Live situation record from CLSTR: https://clstr.news/situations/indonesian-municipal-budget-management > Updated: 2026-10-16T23:35:00.000Z. Sources: 9. Developments: 2. Local governments in Indonesia are focusing on the management and optimization of their 2026 Regional Revenue and Expenditure Budgets (APBD). In Makassar, the City Council approved a revised 2026 budget totaling Rp5.26 trillion in expenditure against a projected Rp4.56 trillion in revenue. This revision, which includes an Rp80 billion increase over the original budget, utilizes Rp699.85 billion in net additional financing from previous surpluses. Mayor Munafri Arifuddin has directed government organizations to accelerate program implementation to reach a realization target exceeding 95 percent. In Medan, the city government is conducting monitoring and evaluation to track budget absorption. Acting Regional Secretary Erfin Fachrurrazi led efforts to ensure development programs and public services remain on track. Mayor Rico Tri Putra Bayu Waas has emphasized the need to prevent a large Budget Execution Result Surplus (SILPA), noting that the previous year resulted in a surplus of approximately Rp592 billion. ## Timeline ### 2026-10-16: Medan City Government optimizes 2026 budget realization The Medan City Government is optimizing its 2026 budget realization to prevent a repeat of last year's Rp592 billion budget surplus (SILPA) and ensure development programs are completed. 3 sources. https://clstr.news/cluster/medan-city-government-optimizes-2026-budget-realization ### 2026-09-30: Makassar City Council approves Rp5.26 trillion revised 2026 budget Makassar City Council has approved the 2026 Revised Regional Budget (APBD Perubahan) totaling Rp5.26 trillion in expenditure to better meet community needs and accelerate local government programs. 6 sources. https://clstr.news/cluster/makassar-city-council-approves-rp526-trillion-revised-2026-budget --- Cite as: Indonesian municipal budget management. CLSTR, https://clstr.news/situations/indonesian-municipal-budget-management