This guideline contains practical steps in preparing the Village Government Work Plan in a procedural, participatory, inclusive and oriented manner towards poverty alleviation and meeting basic needs of the poor and vulnerable.

This guideline is a reference for the village government and the Village Council (BPD) to fulfil the principles of transparency and accountability on the village financial management.

This guideline can be used by the sub-district head as a reference for optimizing the role of the sub-district in providing guidance and supervision of the village government. This guideline also aims to integrate all forms of service to the village that are carried out by many parties so that they are integrated in the same place.

The Village Medium Term Development Plan is a village planning document which embodies the vision and mission of the elected village head. This guide has been prepared so that it can be used by the Village Governance Facilitator (PTPD), village government apparatus, village council, and other stakeholders involved in the village development planning as a reference in improving village development quality, while still involving all levels of society and accommodating development needs which become the village priority in accordance to the village head's vision and mission. This guide also aims to ensure that the vulnerable groups are not only physically involved, but is also participated in the process and voicing their needs.

This note draws on a longitudinal study (Sentinel Villages) that investigated the patterns of participation, transparency and accountability under Village Law between 2015 and 2018. The findings from this research indicate that, since the introduction of Village Law, levels of community participation in village meetings (musdes), while relatively stable, continue to be low at around 16%. Participation patterns are also not broad-based and inclusive, with participation mostly from the elites (male, well off and socially engaged), and limited participation from women or other marginalized groups. Since 2014, village governments have improved on key metrics of transparency, disclosing and sharing more information. However, there was an overall low level of awareness at the village level on village programs, budgets, and plans. Under Village Law, systems of upward accountability and reporting have been strengthened. This has not been matched with similar progress on systems of downward (social) accountability to the community. Strengthening participation, transparency and accountability, necessitates each actor to play its role effectively, and particularly realising the full potential and role of the village community, facilitators, and the Village Council (Badan Permusyawarahan Desa or BPD).