SHEET COUNTRY INDONESIA

No. 247, 2014 FINANCE. -APBN. Accountability. Execution. 2013 Budget Year (explanation In Additional Gazette Of The Republic Of Indonesia Number 5590)

LEGISLATION REPUBLIC OF INDONESIA NUMBER 24, 2014

ABOUT THE LIABILITY FOR THE IMPLEMENTATION OF THE BUDGET

INCOME AND SHOPPING 2013 BUDGET YEAR

WITH THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

DRAWS: A. that the 2013 Budget and Revenue Budget (APBN) promulgled under Law No. 19 of 2012 as amended by Law No. 15 of 2013 on Changes to the Act No. 19 Year 2012, it needs to be checked and accounted for in accordance with Law No. 15 of 2004 on the State Financial Responsibility and Financial Responsibility;

b. that in accordance with the provisions of Section 30 of the paragraph (1) of the Law No. 17 Year 2003 on State Finance and Section 4 of the paragraph (2) Invite-Invite Number 15 Year 2004 on Examination of the State Financial and Financial Responsibility, against the implementation of APBN Budget Year 2013 has been conducted vetting by the Financial Examiner Agency (BPK);

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c. that under the terms of Section 3 of the paragraph (2), Section 30, and Section 32 of the Law No. 17 Year 2003 on State Finance, and Article 34 of the 2012 Invite-Invite Number 19 Year on the State Budget and Shopping Budget The 2013 Budget Year, accountability for the implementation of the 2013 Budget Year's APBN should be established with Undang-Undang;

d. that the discussion of the Act on Accountable of the Income Budget and the State Shopping of the Budget of 2013 was conducted by the House of Representatives (DPR) with the Government and with regard to the consideration of the Regional Representative Council (DPD) pursuant to the Decree of the Regional Representative Council Number 77 /DPD RI/IV/2013-2014dated 2 September 2014;

e. that based on considerations as referred to in letters a, the letter b, the letter c, and the letter d, need to form an Act on the Implementation of the State Budget of the Year of the Budget and Shopping of the Budget Year of 2013;

Given: 1. Article 5 of the paragraph (1), Section 20 of the paragraph (1), paragraph (2) and paragraph (5), Article 23 of the paragraph (1) and Article 23E of the Constitution of the Republic of Indonesia in 1945;

2. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette of the Republic of Indonesia Number 4286);

3. Law No. 1 of 2004 on the State Treasury (State Gazette Indonesia Year 2004 No. 5, Additional Gazette of the Republic of Indonesia Number 4355);

4. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Finances (sheet Of State Of The Republic Of Indonesia In 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4400);

5. Law Number 15 of 2006 on the Board of Financial examiners (sheet of state of the Republic of Indonesia in 2006 No. 85, Additional Gazette of the Republic of Indonesia Number 4654);

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6. Law No. 19 of 2012 on Budget and Shopping of State of the Year of Budget 2013 (Indonesian Republic of Indonesia Year 2012 Number 228 Additional Gazette Republic of Indonesia No. 5361), as amended by Law Number 15 Of 2013 (Sheet State Of The Republic Of Indonesia In 2013 Number 108, Extra Sheet Of State Of Indonesia Number 5426);

With Mutual Consent

REPRESENTATIVES OF THE PEOPLE OF THE REPUBLIC OF INDONESIA

AND

PRESIDENT OF THE REPUBLIC OF INDONESIA

DECIDED:

ESTABLISH: LEGISLATION ON ACCOUNTABILITY FOR THE IMPLEMENTATION OF THE STATE BUDGET AND STATE EXPENDITURE BUDGET 2013.

Article 1 of the liability for the implementation of the 2013 Budget Year APBN is stated in the 2013 Central Government Finance Report as specified in the Attachment that is an inseparable part of this Act.

Article 2 Financial Reports of the Central Government as referred to in Article 1, consists of: 1. Realization Report APBN Budget Year 2013; 2. Neraca The Central Government per 31 December 2013; 3. Budget Year Cash Report 2013; and 4. Note to the Financial Report.

Article 3 (1) Realization of State Revenue and Budget Year 2013 is

amounting to Rp 1,438,891,069,562,744 (one quadriliun of four hundred and thirty-eight trillion eight hundred and ninety-one Billion sixty-nine million five hundred and sixty-two thousand seven hundred and forty-five hundred and forty-four rupiah, which means 95.80 (ninety-five and eighty) percent of the APBN-P of the Budget Year of 2013 amounted to Rp1,502,005.024.993,000 (one quadriliun five Hundred and two trillion five billion and twenty-four million nine hundred and ninety-three thousand. rupiah).

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(2) The Realization of the State Shopping Year of 2013 was Rp1,650.563,727,418,085 (one quadriliun of six hundred and fifty trillion five hundred and sixty-three billion, twenty-seven million four hundred and twenty-seven million. Eighteen thousand and eighty-five rupiah, which means 95.62 (ninety-five comma sixty-two) percent of the APBN-P Budget Year 2013 of Rp 1,726,191,299,253,000 (one quadriliun of seven hundred twenty-six trillion hundred and ninety-one hundred and twenty-one hundred and twenty-one hundred and twenty-one hundred and fifty thousand. one billion two hundred ninety-nine million two hundred and fifty-three thousand rupiah).

(3) Based on the realization of the State Revenue and the Hibah as referred to in paragraph (1) and State Shopping as referred to in paragraph (2), the Budget Year 2013 Budget deficit amounted to Rp211.672,657,855,341 (two hundred eleven trillion) Six hundred and seventy-two billion six hundred and fifty-seven million eight hundred and fifty-five thousand three hundred and forty-one rupiah, which means 94.42 (ninety-four commas forty-two) percent of the APBN-P Budget Year of 2013 amounted to Rp224.186.274.260,000 (two hundred twenty-four trillion one hundred and eighty-six billion two A hundred and seventy-four million two hundred and sixty thousand rupiah.

(4) The financing to close the 2013 Budget Year Budget deficit as referred to in verse (3) is as big as Rp237.394,577.321.194 (two hundred thirty seven trillion three hundred ninety four billion five hundred seventy seven A million three hundred and twenty-one thousand hundred and ninety-four rupiah, which means 105.89 (one hundred and fifty-nine) percent of the APBN-P of the Budget Year of 2013 amounted to Rp224,186,274,260,000 (two hundred and twenty-four trillion hundred and eight). Twenty-six billion two hundred and seventy-four million two hundred and sixty thousand rupiah.

(5) Based On The Budget Deficit as referred to in paragraph (3) and the Financing as referred to in paragraph (4), there is the Rest of the Budgeting Budget (SiLPA) of Rp25,721.919.465,853 (twenty-five trillion seven hundred and twenty-two) One billion nine hundred and nineteen thousand four hundred and sixty-five thousand eight hundred and fifty-three rupiah.

(6) More Budget Saldo (SAL) up to the end of the 2013 Budget Year is Rp66.594,149,777,346 (sixty-six trillion five hundred ninety four billion 100 million seven hundred seventy-seven thousand three thousand Hundred and forty-six rupiah, which is derived from:

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a. SAL until the end of the 2012 Budget Year, amounted to Rp70.262,825.244,473 (seventy trillion two hundred and sixty-two billion eight hundred and twenty-five million two hundred and forty-three thousand and forty-three thousand rupiah);

b. in addition to the SiLPA 2013 Budget Year of Rp25,721.919.465.853 (twenty-five trillion seven hundred and twenty-one billion nine million four hundred and sixty-five thousand eight hundred and fifty-three rupiah);

c. Plus a more cash gap in the 2012 Budget Year of Rp8,149,767,980 (eight billion one hundred and forty-nine million seven hundred sixty-seven thousand nine hundred and eighty-hundred);

d. In addition to the correction of SAL and SiLPA amounted to Rp601.255.299.040 (six hundred one billion two hundred and fifty-five million two hundred ninety-nine thousand and forty-nine thousand); and

e. It was reduced by the 2012 use of SAL by Rp30.000,000,000,000 (thirty trillion rupiah).

(7) SAL and SiLPA's Correction of Rp601.255.299.040 (six hundred one billion two hundred fifty-five million two hundred ninety-nine thousand forty-nine thousand and forty-nine thousand) as referred to as paragraph (6) the letter d consists of:

a. The correct balance correction of the State Treasury Service Office (KPPN) amounted to Rp641.122.867 (six hundred and forty-one hundred and twenty-two thousand eight hundred and sixty-seven rupiah);

b. The correction of the initial balance of the Kas on the General Services Agency (BLU) amounted to Rp24,491,001,778 (twenty-four billion four hundred and ninety-one million thousand seven hundred and seventy-eight rupiah);

c. Correction of the initial balance of the Cash Grant in the Ministry of State/Instituations of minus Rp601,517,310 (six hundred one million five hundred seventeen thousand three hundred ten rupiah);

d. The cash correction in the transito amounted to minus Rp33.494,752,903 (thirty-three billion four hundred ninety-four million seven hundred and fifty-two thousand nine hundred and three rupiah);

e. The adjustment of refunds last year amounted to minus Rp644,751,888,573 (six hundred forty-four billion seven hundred and eighty-one million eight hundred and eighty-five thousand five hundred and thirty-three rupiah);

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f. The Direct Cash Grant Adjustment of minus Rp518.471,983 (five hundred eighteen million four hundred and seventy one thousand nine hundred and eighty-three rupiah);

g. The Cash Adjustment at BUN (rate gap at BUN) amounted to Rp1.198.523.336.037 (one trillion hundred ninety-eight billion five hundred and twenty-three million three hundred and thirty-six thousand thirty-seven); and

h. The difference of the unrealized kurs amounted to Rp56.966,469,127 (fifty-six billion nine hundred sixty-six million four hundred sixty-nine thousand one hundred and twenty-seven rupiah).

(8) The Realization of the State Revenue and Shopping Budget as referred to in paragraph (1) and paragraph (2), including the realization of the receipt of petroleum and natural gas reported based on the neto asas.

Article 4

(1) The Government Neraca The center as of December 31, 2013 provided financial information as follows:

a. The amount of Assets amounted to Rp3.567,585,745,745,586.743 (three quadriliun five hundred and sixty-seven trillion five hundred and forty-five million five hundred and eighty-five thousand seven hundred and forty-three thousand);

b. The amount of Liability amounted to Rp2,652,099.779,815,935 (two quadriliun six hundred and fifty-two trillion ninety-nine billion seven hundred and seventy-five million eight thousand nine hundred and thirty-five rupiah); and

c. The sum of the Equities of the Fund amounted to Rp915.485,965,770,808 (nine hundred fifteen trillion four hundred and eighty-five billion nine hundred and sixty-five million seven hundred and seventy thousand eight hundred and eight hundred thousand rupees).

d. Assets on the Neraca Government Center as of December 31, 2013 have included reporting on the accounts of the Ministry of State/Institution.

e. In order to improve the management and reliability of asset preservation, the Government conducts asset management covering inventory, assessment, utilization, and legality of fixed assets on the entire Ministry of State/Institution.

Section 5

The 2013 Kas Flow Report 2013 provides financial information as follows:

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a. the net cash flow of operating activities amounted to minus Rp31,315,578,643,473 (thirty-one trillion three hundred fifteen billion five hundred seventy-eight million six hundred and forty-three thousand four hundred and seventy-three rupiah);

b. the net cash flow of the investment activity of non financial assets amounted to minus Rp180.357.079.211.868 (one hundred eighty trillion three hundred and fifty-seven billion two hundred eleven thousand eight thousand eight hundred sixty-eight rupiah);

c. Net cash flow amount of financing activity amounted to Rp237,394,577.321.194 (two hundred thirty seven trillion three hundred ninety four billion five hundred seventy seven million three hundred and twenty-one thousand one hundred ninety-four rupiah); and

d. the net cash flow of non-budget activities amounted to Rp105.939.109,946 (one hundred five billion nine hundred and thirty-nine million nine thousand nine hundred and forty-six rupiah).

Section 6

Records of the Financial Report include detailed description or list or analysis of the value of a post presented in the APBN, Neraca Realization Report, and the Kas Current Report.

Article 7

Financial Report The Central Government as referred to in Section 2, is accompanied by the Overview of the State Enterprise Financial Report, the General Services Agency, and Other Bodies, and is equipped with acrrual income and shopping information.

Article 8

(1) SAL can be used in terms of the realization of the spending budget exceeding the realization of Budget year acceptance running, and/or a revenue return of years ago.

(2) In order to believe the reliability of SAL numbers, the Government is tracking SAL numbers and developing a cash management system/account The treasurer of the State (BUN).

(3) more physical SAL than SAL book balance is set to add SAL early in the next budget year.

Article 9

The Central Government Financial Report as referred to in Article 2, has been examined by the BPK with opinion Reasonable With Exception.

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Article 10

(1) The government is conducting improvements in the country's financial management system for the purpose of improving the accuracy, reliability and accountability of financial reporting of the Central Government.

(2) The Government is required to follow up on the BPK recommendation in the Results of the Examination.

(3) The government conducts performance assessment of the Ministry of State/Instituations relating to planning, execution, and accountability in the discipline of the Ministry of State. budget, as well as implementing an award-giving system and sanctions to the Ministry States/Instituts, including the budget user work unit in the Ministry of State/Institute environment in question.

(4) The awares of awards and sanctions as referred to in paragraph (2) are exercised in the form of additions or subtraction The Ministry of State/Institute budget in the next budget years.

(5) the DPR may request the BPK to submit a Government follow-up monitoring report in order to perform the fix-an improvement as referred to in paragraph (2).

Article 11

The Act goes into effect on the date of the promulgable.

So that everyone knows it, orders the invitational of this Act, with its placement in the State Sheet of the Republic of Indonesia.

It was passed in Jakarta on 30 September 2014

PRESIDENT OF THE REPUBLIC OF INDONESIA,

DR. H. SUSILO BAMBANG YUDHOYONO

UNDRASED in Jakarta on 2 October 2014

MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

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