Law Number 24 Year 2014

Original Language Title: Undang-Undang Nomor 24 Tahun 2014

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e49a2b8cb56a7a9474313432303536.html

LEMBARANNEGARAREPUBLIK INDONESIA STATE GAZETTE of REPUBLIC of INDONESIA No. 247, 2014 finance. STATE BUDGET. Accountability. Implementation. The fiscal year 2013 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5590) legislation of the REPUBLIC of INDONESIA NUMBER 24 by 2014 ABOUT ACCOUNTABILITY for the IMPLEMENTATION of the BUDGET of the STATE EXPENDITURES and REVENUES of the FISCAL YEAR 2013 with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that the Budget of income and Expenditure of the State (STATE BUDGET) fiscal year 2013 are enacted by law number 19 in 2012 as amended by law number 15 Year 2013 about changes in the law number 19 in 2012 , its implementation needs to be carried out examination and accounted for according to law No. 15 of 2004 concerning the examination of the management and financial responsibility of the State; b. that in accordance with the provisions of article 30 paragraph (1) of Act No. 17 of 2003 about the finances of the State and of article 4 paragraph (2) of Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State, against the implementation of the STATE BUDGET fiscal year 2013 examination has been carried out by the Agency of financial Examiners (CPC); 2014 www.djpp.kemenkumham.go.id, no. 247 2 c that in accordance with article 3, paragraph (2) of article 32, and article 30 of Act No. 17 of 2003 about the finances of the State, and article 34 of the Act number 19 in 2012 about the budget of the State Expenditures and revenues of the fiscal year 2013, accountability over the implementation of the STATE BUDGET fiscal year 2013 should be established by law; d. that the discussion of the law on the implementation of accountability for Budget revenue and Expenditure of the State Budget Year 2013 do the House of representatives (DPR) together with the Government and with attention to the consideration of the regional representative Council (DPD) appropriate regional representative Council Decree Number 77/DPD RI/IV/2014tanggal September 2, 2013-2014; e. that based on considerations as referred to in letter a, letter b, letter c, letter d, and the need to establish laws on the Responsibility over the implementation of the Budget of the State Expenditures and revenues of the fiscal year 2013; Remember: 1. Article 5 paragraph (1), article 20 paragraph (1), subsection (2) and paragraph (5), article 11 paragraph (1) and article 23E of the Constitution of the Republic of Indonesia in 1945; 2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355); 4. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400); 5. Act No. 3 of 2006 about Agency Financial Examiner (State Gazette of the Republic of Indonesia year 2006 Number 85, an additional Sheet of the Republic of Indonesia Number 4654); 2014 www.djpp.kemenkumham.go.id, no. 2490 6. Law number 19 in 2012 about the budget of the State Expenditures and revenues of the fiscal year 2013 (State Gazette of the Republic of Indonesia in 2012 the number of additional 228 Gazette of the Republic of Indonesia Number 5361), as amended by law number 15 Year 2013 (Gazette of the Republic of Indonesia Number 108 by 2013, an additional Sheet of the Republic of Indonesia Number 5426); Together with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA and the PRESIDENT of the REPUBLIC of INDONESIA DECIDES: setting: the law on the IMPLEMENTATION of ACCOUNTABILITY for BUDGET REVENUE and EXPENDITURE of the STATE FISCAL YEAR 2013. Chapter 1 accountability for the implementation of the budget Year 2013 STATE BUDGET contained in the financial report of the Government by 2013 as set out in the appendix which is part an integral part of this Act. Article 2 Central Government financial reports as stipulated in article 1, consisting of: 1. The report of the realization of the STATE BUDGET fiscal year 2013; 2. Central Government balance sheet as of 31 December 2013; 3. Cash flow statement the fiscal year 2013; and 4. Notes to financial statements. Article 3 (1) the realisation of State income and Grant fiscal year 2013 is amounting to Rp 1,438,891,069,562,744 (one quadrillion four hundred and thirty-eight trillion, eight hundred ninety-one billion sixty nine million five hundred sixty-two thousand seven hundred and forty-four cents) which means 95.80 (ninety-five comma eighty) per cent of the STATE BUDGET-P fiscal year 2013 amounting to Rp 1.502.005.024.993.000 (one quadrillion five hundred two trillion five billion twenty-four million nine hundred and ninety-three thousand rupiah). 2014 www.djpp.kemenkumham.go.id, no. 247, 4 (2) the realization of the country's Spending Budget Year 2013 is amounting to Rp 1.650.563.727.418.085 (one quadrillion six hundred fifty trillion five hundred sixty-three billion seven hundred twenty-seven million four hundred and eighteen thousand and eighty-five cents) which means 95.62 (ninety-five comma six and twenty) percent of the STATE BUDGET-P fiscal year 2013 amounting to Rp 1,726,191,299,253,000 (one quadrillion seven hundred twenty six trillion one hundred and ninety-one billion two hundred and ninety-nine million two hundred fifty-three thousand dollars). (3) based on the realization of the State revenue and grants as referred to in paragraph (1) and State Expenditure as referred to in paragraph (2), there was a budget deficit of budget Year 2013 amounting to Rp 211.672.657.855.341 (two hundred and eleven trillion six hundred seventy-two billion six hundred and fifty-seven million eight hundred fifty-five thousand three hundred and forty-one cents) which means 94.42 (ninety-four commas forty-two) per cent of the STATE BUDGET-P fiscal year 2013 amounting to Rp 224.186.274.260.000 (two hundred and twenty-four trillion one hundred eighty six billion two hundred seventy-four million two hundred sixty thousand rupiah). (4) Financing to close the budget deficit fiscal year 2013 as referred to in paragraph (3) was Rp 237.394.577.321.194 (two hundred and thirty seven trillion three hundred ninety-four billion five hundred seventy-seven million three hundred twenty one thousand one hundred and ninety-four cents) which means 105.89 (five hundred and eighty-nine comma) per cent of the STATE BUDGET-P fiscal year 2013 amounting to Rp 224.186.274.260.000 (two hundred and twenty-four trillion one hundred and eighty six billion two hundred seventy-four million two hundred and sixty thousand dollars). (5) based on a deficit Budget as referred to in paragraph (3) and the financing as referred to in paragraph (4), there is a rest of More Financing budget (SiLPA) amounting to Rp 25.721.919.465.853 (twenty-five trillion seven hundred twenty-one billion nine hundred nineteen million four hundred sixty-five thousand eight hundred and fifty-three cents). (6) Balance the budget more (SAL) up to the end of the fiscal year 2013 is amounting to Rp 66.594.149.777.346 (sixty-six trillion five hundred ninety four billion one hundred and forty-nine million seven hundred seventy-seven thousand three hundred and forty-six dollars) that come from: www.djpp.kemenkumham.go.id 2014, no. 2475 a. SAL up to the end of fiscal year 2012, which is amounting to Rp 70.262.825.244.473 (two hundred seventy trillion sixty-two billion eight hundred twenty-five million two hundred and forty-four thousand, four hundred and seventy-three cents); b. coupled with fiscal year 2013 SiLPA amounting to Rp 25.721.919.465.853 (twenty-five trillion seven hundred twenty-one billion nine hundred nineteen million four hundred sixty-five thousand eight hundred and fifty-three cents); c. the cash difference plus more 2012 fiscal year amounting to Rp 8.149.767.980 (eight billion one hundred and forty-nine million seven hundred sixty-seven thousand nine hundred eighty rupiah); d. coupled with the correction over SAL and SiLPA amounting to Rp 601.255.299.040 (six hundred one billion two hundred and fifty-five million two hundred ninety-nine thousand forty rupiah); and e. reduced with use of SAL in 2012 is Rp 30.000.000.000.000 (thirty trillion rupiah). (7) the correction SAL and SiLPA amounting to Rp 601.255.299.040 (six hundred one billion two hundred and fifty-five million two hundred ninety-nine thousand forty rupiah) as referred to in paragraph (6) letter d consists of: a. correction of initial balance Cash Office of the Ministry of State Treasury (KPPN) amounting to Rp 641.122.867 (six hundred and forty-one million one hundred twenty-two thousand eight hundred and sixty seven cents); b. correction of initial balance Cash on a public service Body (BLU) amounting to Rp 24.491.001.778 (twenty four billion four hundred ninety-one thousand one million seven hundred seventy eight dollars); c. correction of initial balance Cash grants in Ministries/institutions amounted to minus Usd 601.517.310 (one million six hundred and five hundred Seventeen thousand three hundred ten dollars); d. correction of cash in transito of minus Rp 33.494.752.903 (thirty-three billion four hundred and ninety-four million seven hundred and fifty-two thousand nine hundred three dollars); e. adjustment of refunds of income last year amounted to minus Usd 644.751.888.573 (six hundred and forty-four billion seven hundred fifty one million eight hundred and eighty-eight thousand five hundred and seventy-three cents); www.djpp.kemenkumham.go.id


2014, no. 247 6 f. Adjustment Direct Grants of Cash minus Rp 518.471.983 (five hundred and eighteen million four hundred seventy-one thousand nine hundred and eighty-three cents); g. Cash Adjustments in the BUN (foreign exchange on the BUN) amounting to Rp 1.198.523.336.037 (one trillion one hundred and ninety-eight billion five hundred twenty-three million three hundred and thirty-six thousand and thirty-seven cents); and h. unrealized foreign exchange amounting to Rp 56.966.469.127 (fifty-six billion nine hundred sixty-six million four hundred sixty-nine thousand one hundred twenty-seven rupiah). (8) the realization of the Budget of the State Expenditures and Revenues referred to in subsection (1) and paragraph (2), including the realization of the acceptance of the petroleum and natural gas are reported based on the principle of neto. Article 4 (1) the Central Government Balance per 31 December 2013 providing financial information as follows: a. total assets amounting to Rp 3.567.585.745.586.743 (three hundred and sixty five quadrillion seven trillion five hundred eighty-five billion seven hundred and forty five million five hundred eighty six thousand seven hundred and forty-three cents); b. the amount of Liabilities amounting to Rp 2.652.099.779.815.935 (two quadrillion six hundred fifty two trillion ninety-nine billion seven hundred and seventy-nine million eight hundred fifteen thousand nine hundred thirty-five rupiah); and c. the amount of Equity a Fund amounting to Rp 915.485.965.770.808 (nine hundred fifteen trillion, four hundred eighty-five billion nine hundred and sixty-five million seven hundred seventy eight thousand eight hundred rupiah). d. Assets on the balance sheet of the Central Government as of 31 December 2013 inclusive reporting accounts Ministries/agencies. e. in order to improve the management and reliability serving the Government regulate assets, assets which include an inventory, assessment, utilization, and the legality of fixed assets in all Ministries/agencies. Article 5 cash flow Reports fiscal year 2013 providing financial information is as follows: www.djpp.kemenkumham.go.id 2014, no. 2477 a. number of net cash flow from operating activities amounted to minus Usd 31.315.578.643.473 (thirty-one trillion three hundred fifteen billion five hundred seventy eight million six hundred forty-three thousand four hundred and seventy-three cents); b. the amount of net cash flow from investment activities of non financial assets minus Rp 180.357.079.211.868 (one hundred and eighty-three hundred fifty trillion seven billion seventy-nine million two hundred eleven thousand eight hundred sixty-eight cents); c. the amount of net cash flow from financing activity amounting to Rp 237.394.577.321.194 (two hundred and thirty seven trillion three hundred ninety-four billion five hundred seventy-seven million three hundred twenty one thousand one hundred and ninety-four cents); and d. the amount of net cash flows from the activities of the non-budget amounting to Rp 105.939.109.946 (one hundred and five billion nine hundred and thirty-nine million one hundred ninety thousand nine hundred forty-six dollars). Chapter 6 notes to financial statements include a detailed list or explanation or analysis upon the value of an email is presented in the report on realization of the STATE BUDGET, balance sheet, and cash flow statement. Article 7 the Central Government financial reports as stipulated in article 2, enclosed with the Summary financial statements of the company to the State, public service Agencies, and other bodies, as well as equipped with the information of income and expenditures are accrued. Article 8 (1) SAL can be used in terms of the realization of the budget expenditure exceeded budget realisation receipts fiscal year running, and/or there is a return of income in years ago. (2) in order to affirm the reliability numbers SAL, SAL number of searches of Government and develop a cash management system/State General Treasurer's account (BUN). (3) the difference in the more physical book balance of SAL SAL SAL Enhancer set to be the start of the next fiscal year. Article 9 Central Government financial reports as stipulated in article 2, was reviewed by the CPC with a Reasonable opinion With exceptions. 2014 www.djpp.kemenkumham.go.id, no. 247 8 article 10 (1) of the Government make improvements-improvements to the State's financial management system for the purpose of increasing the accuracy, reliability of financial reporting and accountability to the Central Government. (2) the Government must follow up on the recommendations in the report of CPC examination results. (3) the Government is conducting an assessment of performance against the Ministries/institutions concerned with planning, implementation, and accountability in budget discipline, and applies the system of granting awards and sanctions to Ministries/Agencies, including units of the user's work environment on the budget of Ministries/institutions concerned. (4) the granting of rewards and sanctions referred to in paragraph (2) are implemented in the form of additions or reductions in the budget of Ministries/Agencies in the next fiscal year. (5) the DPR can ask CPC to convey the Government's follow-up monitoring reports in the framework of the implementation of the improvements referred to in paragraph (2). Section 11 of this Act comes into force on the date of promulgation. In order to make everyone aware of it, ordered the enactment of this Act, with its placement in the State Gazette of the Republic of Indonesia. Ratified in Jakarta on September 30, 2014, PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on October 2, 2006 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id