<![CDATA[Artificial intelligence (AI) is increasingly used to support public-sector fiscal analysis. Yet, its integration into regional budgeting creates a legal problem that existing Indonesian administrative-law arrangements do not expressly resolve: how AI-generated recommendations may be used without transferring legally binding decision-making authority from public officials to algorithmic systems. This article examines the normative conditions for using AI as a decision-support instrument in regional budget governance. It develops a digital fiscal accountability framework for addressing fiscal turbulence, transparency, responsibility, and reviewability. The research uses a normative juridical method based on statutory and conceptual approaches. Primary legal materials are analyzed to identify rules and principles concerning governmental authority, administrative procedure, accountability, data protection, and digital government, while secondary literature is used to construct the conceptual relationship between administrative law and algorithmic governance. The analysis finds that AI may improve fiscal forecasting, anomaly detection, and scenario analysis, but these benefits do not make AI an autonomous administrative decision-maker. The proposed framework therefore requires human validation, traceable decision records, data-quality controls, algorithmic auditability, contestability, and a clear allocation of responsibility among officials, institutions, and technology providers. Digital fiscal accountability is proposed as a normative reconstruction that connects existing administrative-law principles with AI-specific safeguards rather than as a claim that Indonesian law already comprehensively regulates AI-driven budgeting.]]>
