Regulation Of The Minister Of Finance Number 162/fmd. 05/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 162/PMK.05/2013 Tahun 2013

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BN 1350-2013. doc REPUBLIC INDONESIA No. 1350, 2013 the MINISTRY of finance. Treasurer. BUDGET Manager. Position. The Responsibility. Repeal. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 162/FMD. 05/2013 on the POSITION and RESPONSIBILITIES of the TREASURER on a WORK UNIT MANAGER BUDGET INCOME and EXPENDITURE the COUNTRY by the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the procedures for administering accountability report preparation and Treasurer of the Ministries/Agencies/offices/units of work has been set in the regulation of the Minister of finance Number 73/FMD. 05/2008; b. that in order the execution of the duties of Treasurer, need to set about the Ordinance and the terms of appointment and dismissal of the Treasurer the Treasurer as mandated in the Government Regulation Number 45 2013 about Procedures the implementation of Budget revenue and Expenditure of the State; c. that in order to provide guidelines for Treasurer in carrying out its task, it needs to be set regarding the position and responsibilities of the Treasurer on a work unit manager budget revenue and expenditure of the State; www.djpp.kemenkumham.go.id 2013, no. 1350 2 d. that in order to accommodate the development of provisions on the execution of the duties of the Treasurer, the need to refine the provisions on the administering accountability report preparation and Treasurer as provided for in the regulation of the Minister of finance Number 73/FMD. 05/2008; e. that in connection with the matter in a letter, letter, letter b, letter c, and d, as well as to implement the provisions of article 31 paragraph (4) Government Regulation No. 8 of 2006 about financial reporting and performance of government agencies, need to establish the regulation of the Minister of finance about the position and responsibility of the Work Unit Treasurer Budget Spending and revenue Manager State; Remember: 1. Act No. 17 of 2003 about State Finances (State Gazette of the Republic lndonesia 2003 Number 47, Supplement State Gazette Number 4286 lndonesia); 2. 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); 3. 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); 4. Government Regulation No. 8 of 2006 about financial reporting and performance of government agencies (State Gazette of the Republic of Indonesia number 25 in 2006, an additional Sheet of the Republic of Indonesia Number 4614); 5. Government Regulation Number 45 2013 about Procedures the implementation of Budget revenue and Expenditure of the State (State Gazette of the Republic of Indonesia Number 103 by 2013, an additional Sheet of the Republic of Indonesia Number 5423); www.djpp.kemenkumham.go.id 2013, no. 1350 3 6. Regulation of the Minister of finance Number 190/FMD. 05/2012 About Payment Procedures in the framework of the implementation of the Budget of the State Expenditures and Revenues; Decide: Define: REGULATION Of The MINISTER Of FINANCE ABOUT The POSITION And RESPONSIBILITY Of The WORK UNIT MANAGER TREASURER BUDGET REVENUE And EXPENDITURE Of The State. CHAPTER I GENERAL PROVISIONS Section I the sense of article 1 In this ministerial regulation is: 1. Budget revenue and Expenditure of the State's next BUDGET is abbreviated annual financial plan approved by the State House of representatives. 2. Checklist of implementation of the budget which further shortened DIPA is document the implementation of the budget which is used as a reference for the budget User in performing the activities of the Government as the implementation of the STATE BUDGET. 3. The State Treasury is the repository of State money as determined by the Minister of finance as Treasurer General of the State to accommodate the entire acceptance of State and paying the entire expenditure of the State. 4. acceptance of the country rather than Tax hereinafter abbreviated PNBP is the whole acceptance of the Central Government who do not come from tax revenue and grants. 5. Office/Unit work hereafter the Office/organization unit, is the Satker line Ministries/institutions or local government organization units that carry out the activities of the Ministries/agencies and has the authority and responsibility for the use of the budget. 6. Dana Dekonsentrasi is a budget that is provided in connection with the pelimpahan authority of the implementation activities of the Central Government in the region to the Governor as the representative of Central Government accompanied the obligation to report and account for their implementation to the Minister/Chairman of the institution concerned. www.djpp.kemenkumham.go.id 2013, no. 1350 4 7. Dana Pembantuan is the Task of the budget are provided in connection with a specific assignment from the Central Government to the regions and/or the village accompanied by the obligation to report and account for their implementation to the Minister/Chairman of the institution concerned. 8. the power of Attorney of the use of the budget which further shortened SKPA is a document granting power from a power user of certain Budget to other Budget Users Authority to use the credit portion of the budget in order to carry out a partial/entire package of work which has been determined. 9. Funding of joint Affairs hereinafter abbreviated to PUB is funding sourced from STATE BUDGET and the BUDGETS used to fund programs/joint activities and areas for poverty reduction. 10. Budget Users hereinafter abbreviated PA is the Official holder of the use of budget authority Ministries/agencies. 11. The power of the Budget Users hereinafter abbreviated KPA is officials who obtained power of Attorney from the PA to exercise some authority and responsibility for the use of the budget on Ministries/institutions concerned. 12. a Commitment Maker Officials subsequently abbreviated PPK is the Official authorized by the PA/KPA to take decisions and/or actions that could result in spending STATE BUDGET burden. 13. The signing of the Official Warrant Paying a further abbreviated as PPSPM is the Official authorized by the PA/KPA to do the testing at the request of the payment and issuing payment orders. 14. The General Treasurer of the country which further shortened BUN is officials who are tasked to carry out the functions of the Treasurer General of the State. 15. The General Treasurer of State Power that hereafter the power of BUN is officials who obtained the authority to name the top BUN and carry out the functions of the management of the Public State Treasury Account. 16. The Office of the Ministry of State Treasury which further shortened the vertical KPPN is a Directorate General of the Treasury agency that obtains power from BUN to carry out most functions of the BUN. www.djpp.kemenkumham.go.id 2013, no. 1350 5 17. Treasurer of acceptance is a person who is designated to receive, store, produce, menatausahakan, and account for the money income of State BUDGET implementation in order on a work Unit Office/Ministries/agencies. 18. The Treasurer of the spending was designated to receive, store, pay, menatausahakan, and charged money for the purposes of the State in the implementation of STATE BUDGET Expenditures on Office/Satker Ministries/agencies. 19. the next Maid Expenses Treasurer abbreviated BPP is a person who is appointed to assist the Treasurer Expenditure to carry out payments to eligible in order to smooth implementation of certain activities. 20. Money Supply which further shortened UP is a cash advance in a certain amount of work given to the Treasurer of the Expenditure to finance daily operations of units of work or finance the expenditures according to the nature and the purpose is not possible through direct payment mechanism. 21. Extra money Inventory which further shortened TUP is a down payment given to the Treasurer of the expenditure for a very urgent needs in 1 (one) month exceed the pagu UP. 22. Letter of request for payment that is subsequently abbreviated SPP is a document published by the PPK, which contains a request for payment of the Bill to the State. 23. the Pay Warrant further abbreviated MSS is a document published by the PPSPM to disburse funds sourced from DIPA. 24. A warrant pay money supplies are further abbreviated MSS-UP is a document published by the PPSPM to melt UP. 25. Warrants Paying extra money Inventory which further abbreviated MSS-TUP is a document published by the PPSPM to dilute the TUP. 26. A warrant Paying the replacement Money supplies are further abbreviated MSS-GUP is a document published by the PPSPM with the burden that their funds were used, DIPA to replace had been used UP. www.djpp.kemenkumham.go.id


2013, no. 1350 6 27. Receipts next Setor abbreviated SBS is a sign of the receipt given by the Treasurer of acceptance to the purveyor. 28. A warrant to pay directly to the Treasurer the Treasurer further abbreviated MSS LS is a warrant issued by PPSPM pay to the Treasurer the expenditure. 29. A warrant Disbursement hereinafter referred SP2D is a warrant issued by the KPPN as a Power BUN for the implementation of expenditure over BUDGET burden based on SPM. 30. Report of the Treasurer the Liability further abbreviated LPJ is a report made by the Treasurer over the money as money management accountability dikelolanya. 31. Report of the Treasurer the Maid Spending Accountability further abbreviated LPJ-BPP is a report made by the PANTHERS over the money as money management accountability dikelolanya. 32. The Unit Accounting Budget power user hereinafter referred to UAKPA is the unit of accounting agencies doing accounting and reporting level of the satker. 33. the Pay Warrant hereafter with SPBy is proof injunction PPK on behalf of KPA to Treasurer Spending/BPP to spend money supply maintained by the Treasurer of the Expenditure/BPP as payment to the intended party. The second part of the scope of article 2 of the conditions of this ministerial regulation governing: a. appointment of Treasurer; b. Temporary Appointment and Back Pembebastugasan Treasurer; c. dismissal of the acting Assignment and the substitute Treasurer the Treasurer; d. Administering Cash Treasurer; e. Bookkeeping Treasurer; f. Treasurer Cash Checks by KPA/PPK and reconciliation Bookkeeper Treasurer with UAKPA; and g. the preparation, delivery and administering LPJ. www.djpp.kemenkumham.go.id 2013, no. 1350 7 article 3 Treasurer subject to the regulations of the Minister include the acceptance of the Treasurer, Treasurer of spending and the PANTHERS on revenue and Budget Manager Satker Shopping Country, including Treasurer of the Fund Manager Dekonsentrasi, Treasurer of the Fund Manager's task Pembantuan, Treasurer of the Fund Manager, the Fund Manager Treasurer PUB SKPA and Treasurer in the Satker Agency public service, other than the Treasurer on a Representative Republic Indonesia abroad. The third limitation of liability the Treasurer article 4 (1) the Treasurer shall receipt and expense Acting Treasurer Treasury which is functionally responsible to the power of the BUN and is personally responsible for all money/securities dikelolanya in the framework of implementation of the STATE BUDGET. (2) the PANTHERS responsible personally over the money that is in the operations and must submit a report on money management and accountability in the operations to the Treasurer of the expenses. Article 5 (1) in the framework of the implementation of the budget, the Treasurer is mandatory spending and the PANTHERS pick up over taxes that arise due to payments UP. (2) the Treasurer of spending and the PANTHERS had to menatausahakan money from its activities as a compulsory pick up as referred to in paragraph (1). CHAPTER II APPOINTMENT Appointment is considered part of the TREASURER the Treasurer article 6 (1) the Minister/Chairman of the institution is authorized to appoint the Treasurer the Treasurer and/or acceptance of the expenditure for carrying out tasks bursaries tend. (2) in order to smooth implementation of the activity, Minister/Chairman of the institution or an authorized Officer may appoint one or more of the PANTHERS. www.djpp.kemenkumham.go.id 2013, no. 1350 8 (3) the powers referred to in subsection (1) and paragraph (2) may be delegated to the head of Office/Satker. (4) the appointment of the recorder/Treasurer Reception expenses and the PANTHERS as referred to in paragraph (1) and paragraph (2) should be poured in the decision letter. (5) the appointment of the Treasurer as referred to in paragraph (1) and paragraph (2) is made after fulfilling the requirements set out by the Minister of finance as the BUN. (6) the Office of Treasurer of spending and/or Treasurer Acceptance should not be assumed by the KPA, PPK, PPSPM, or the power of the BUN. (7) the Office of the Treasurer the Treasurer shall receipt and Expenditure/BPP should not concurrently at each other. (8) in case there are limitations to the amount of human resources, the Office referred to in subsection (7) may be used with the permission of the mutual Power BUN. (9) in the event that there is no change of the Official appointed as Treasurer Treasurer acceptance/Spending/BPP at the time of the turn of the fiscal year, the period of appointment acceptance/Treasurer Treasurer Spending/BPP fiscal year ago still remain in force. Article 7 Adoption BPP as stipulated in article 6 paragraph (2) could only be done in terms of: a. There are activities that its location far apart with seat Treasurer Expenditure; and/or b. the workload very heavy Expenses upon the Treasurer an assessment of Head Office/Satker. Article 8 (1) in case of necessary for the smooth implementation of the reception, head of the Office/Satker may appoint officers who serve to: a. receive money from compulsory pay; and b. deliver the money he received to the Treasurer of the reception or directly menyetorkannya to the State Treasury on behalf of the Treasurer of the acceptance. (2) the delivery of the money by the officer referred to in subsection (1) to the Treasurer of the Receipt must be accompanied with proof of receipt. www.djpp.kemenkumham.go.id 2013, no. 1350 9 (3) the Format of the receipt and the technical delivery of money by the Clerk to the Treasurer of the Receipt referred to in subsection (2) are defined by the respective heads of Office/Satker. (4) the appointment of the officer referred to in subsection (1) may be made in terms of: a. location of acceptance vary with the location where the Treasurer is Acceptance; and/or b. a heavy workload and are not allowed to be made by the Treasurer of the acceptance. The second part of the terms of appointment of the Treasurer article 9 (1) every person who will be appointed Treasury Receipts/Expenditures/PANTHERS Treasurer must have the certificate of the Treasurer. (2) the Treasurer's certificate referred to in subsection (1) is obtained through the certification process conducted by the Ministry of finance. (3) in case the certification process as referred to in paragraph (2) has not been fulfilled, the requirements that must be met in order to be appointed as Treasurer is as follows: a. public servants; b. minimum Education ADMIN, or equivalent; and c. The minimum of II/b or equivalent. CHAPTER III PEMBEBASTUGASAN a WHILE BACK and the RAPTURE article 10 TREASURER the Treasurer is freed while as Treasurer, if: a. in the review process there is expectation that the Treasurer has done in tort either deliberately or neglect resulting in the occurrence of the loss of the State; or b. something that caused the Treasurer cannot carry out its task in the shortest time 3 (three) months. www.djpp.kemenkumham.go.id 2013, no. 1350 10 article 11 (1) in case the Treasurer was demobilized while from Office as referred to in article 10, the Minister/Leadership Institute sets the Official successor as Treasurer. (2) the appointment of a replacement Officer as referred to in paragraph (1) may be delegated to the head of Office/Satker. (3) the appointment of a replacement Officer as referred to in paragraph (1) should be poured in the decision letter. (4) the Treasurer who was demobilized while from Office as referred to in article 10 and handed the duties and responsibilities along with the entire document in the framework of the implementation of its duties to a substitute Official Treasurer. (5) delivery of tasks and responsibilities as well as the document implementation of the Treasurer as referred to in paragraph (3) was preceded by an examination of cash by KPA officers appointed by the KPA. (6) the results of the examination of cash as referred to in paragraph (4) and handover duties and responsibilities as well as the document implementation of the Treasurer as referred to in paragraph (3) of the proceedings News poured in cash and Handover. Article 12 (1) in the case based on the results of the examination it turns out that the Treasurer is not proven to do the Act referred to in article 10 a, Minister/Leadership Institution can lift back the Treasurer stated on his post as Treasurer. (2) in case the Treasurer who was demobilized while as mentioned in article 10 the letter b, returned to action in the environment Satkernya, Minister/Leadership Institution can lift back the Treasurer stated on his post as Treasurer. (3) appointment of Treasurer again referred to in subsection (1) and paragraph (2) may be delegated to the head of Office/Satker. (4) the appointment of Treasurer again as mentioned on paragraph (1) and paragraph (2) should be poured in the decision letter. CHAPTER IV the DISMISSAL of SUBSTITUTE OFFICIALS ASSIGNMENT and TREASURER the TREASURER Article 13 the Treasurer can be dismissed if: a. was sentenced to a heavy medium or discipline; www.djpp.kemenkumham.go.id


2013, no. 1350 11 b. sentenced that already had the force of law; c. dismissed as civil servants; d. prolonged aching; e. died; or f. the mutation/switching work. Article 14 (1) in case the Treasurer was dismissed as referred to in article 13, the Secretary/Treasurer of the institution of Leadership change in question and appointed the new Treasurer. (2) the appointment of the Treasurer as referred to in paragraph (1) may be delegated to the head of Office/Satker. (3) the appointment of the Treasurer as referred to in paragraph (1) should be poured in the decision letter. (4) the Treasurer was dismissed as referred to in article 13 and handed over the duties and responsibilities along with the entire document in the framework of the implementation of its duties to the new Treasurer as referred to in paragraph (1). (5) delivery of tasks and responsibilities as well as the document implementation of the Treasurer as referred to in paragraph (3) was preceded by an examination of cash by KPA officers appointed by the KPA. (6) the results of the examination of cash as referred to in paragraph (4) and handover duties and responsibilities as well as the document implementation of the Treasurer as referred to in paragraph (3) of the proceedings News poured in cash and Handover. (7) further Provisions concerning the form and format of News Events and Cash Handover Examination referred to in subsection (6) is set with the regulations the Director General of the Treasury. Chapter V is considered Part of the CASH basis of ADMINISTERING General Administering of cash by the Treasurer of article 15 (1) the Treasurer should menatausahakan the whole money/securities dikelolanya. 2013 www.djpp.kemenkumham.go.id, no. 1304 12 (2) in carrying out its task, the Treasurer is obliged to use the account on behalf of the Office in a public Bank/Post Office has approval Power BUN. (3) the opening of an account in the name of the Treasurer as referred to in subsection (2) refers to the regulation of the Minister of finance regarding the management of the accounts of the Government Ministries/institutions/offices/Satker. (4) in the event of Acceptance and/or the Treasurer the Treasurer also manages the accounts of other Expenditure then Treasurer of acceptance and/or Treasurer Expenditure should also be menatausahakan money is in the account. (5) the Treasurer is prohibited save money dikelolanya in the framework of the implementation of the BUDGET on behalf of the Public/Private Bank in the post office. (6) in order the withdrawal of money from the account of the Treasurer of the receipt, the competent authority to sign checks for taking Public money in the Bank/post office is the Official in charge of conducting the voting receipts the State Treasurer and acceptance. (7) in the framework of the withdrawal of money from the account of the Treasurer of the spending/BPP, the competent authority to sign checks for taking Public money in the Bank/post office is KPA and/or PPK on behalf of the KPA and Treasurer of expenditure/BPP. The second part of Administering the Cash Receipt Treasurer article 16 (1) the Treasurer shall Receipt menatausahakan good dikelolanya all the money that was already a country of acceptance or acceptance is not yet a State. (2) acceptance of the country at the Office/satker on Ministries/Agencies cannot be used directly for expenses, unless arranged in special laws – an invitation. (3) the Treasurer shall receipt of prohibited received directly from the mandatory deposit setor, except for certain types of admissions is regulated specifically and has received the approval of the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 1350 13 (4) in case of the acceptance of the Treasurer receives a receipt directly from mandatory setor as referred to in paragraph (1), the obligatory acceptance of the Treasurer: a. creating and conveying SBS sheet 1 to sheet and purveyor of the bookkeeping evidence as Treasurer; b. deposit throughout his acceptance into the State Treasury at the latest within a period of 1 (one) working day since he received the acceptance, except for certain types of acceptance penyetorannya set specifically. (5) in case there is a receipt referred to in subsection (1) are specifically regulated penyetorannya, Treasurer of the acceptance of compulsory saving money received in an account which has Approval Authority/BUN BUN. (6) the form, name, and format of the SBS as referred to in paragraph (2) letter a is regulated by the respective Minister/Leader of the institution. Article 17 (1) the acceptance of the Treasurer is obliged to immediately deposit the receipt of State to the Treasury every end of the business day when the acceptance is received, either from mandatory setor nor of the officers appointed to receive and deposit money to the Treasurer of the acceptance referred to in article 8. (2) the remittance by the Treasurer of the Receipt referred to in subsection (1) may be made on the next working day in terms of: a. Constrained business hours of Bank/post office Perception Perception; and/or b. PNBP received on holidays/which were closed. (3) the remittance receipt of Acceptance to the Treasurer of the State by the State Treasury must use form SSBP/CNS/other documents that equated with SSBP/CNS. Article 18 (1) the remittance receipt of Acceptance by State Treasurer can be done periodically in the event that: a. the Bank/Postal Service Perception that city Treasurer of acceptance are not available; www.djpp.kemenkumham.go.id 2013, no. 1350 14 b. geographical condition of units of work which does not allow doing remittance every day; c. the mileage between the location of the Bank/Post with Perception/acceptance of the Treasurer's position beyond the time of the 2 (two) hours; and/or d. Costs required to do a deposit greater than acceptance. (2) the remittance as subsection (1) may be made after obtaining permission from the Regional Office of the Directorate General of the Treasury. The third section Administering Cash Dispensing and Treasurer PANTHERS article 19 (1) the kinds of money/securities must be ditatausahakan by Treasurer Spending/BPP include: a. the money Supply; b. money coming from the State Treasury through SPM LS Treasurer; c. money coming from the piece over the committed payment with respect to the functions of the Treasurer as obliged to pick up; d. other sources of Money that became States rights; and e. other money which, according to the provisions of laws-an invitation can be managed by the Treasurer. (2) money referred to in subsection (1) of the letters c and d mandatory deposited by Treasurer Spending/BPP to the State Treasury in accordance with the provisions of the regulations and cannot be used for the purposes of any kind and for any reason. Article 20 (1) the Treasurer shall receive Expenses UP/TUP/GUP from Power BUN for a smooth implementation of the operational activities of the Office everyday. (2) in the case of the Minister/Chairman of the institution or the head of Office/Satker has established the existence of the PANTHERS in the sphere of Office/Satker deals, Expending the Treasurer can disburse funds UP/TUP and/or money from SPM LS Treasurer to the PANTHERS. www.djpp.kemenkumham.go.id 2013, no. 1350 15 (3) the Treasurer of expenses should deliver the list details the number of UP which is managed by each of the PANTHERS at the time of submission of the SPM-UP/SPM-TUP/SPM-GUP to KPPN. (4) in order to streamline the payment process, the Treasurer of expenditure/BPP can keep funds UP/TUP that he received in accordance with the provisions of the safe. (5) the Treasurer of expenditure/BPP should keep the rest of the money UP/TUP in addition to the requirements referred to in paragraph (3) referred to on account of Article 15 paragraph (2). (6) At the end of each working day, the cash that comes from UP/TUP on the Cash Expenditure Treasurer/BPP at most Rp 50,000,000 (fifty million rupiah). (7) in the case of cash that comes from UP/TUP on the Cash Expenditures/Treasurer the PANTHERS more than Rp 50,000,000.0-(fifty million rupiah) as referred to in paragraph (6), Treasurer of expenditure/BPP made the News Event that is signed by the Treasurer of the Expenditure/BPP and PPK. (8) the form and format of News Events as referred to in paragraph (7) is set in the regulations the Director General of the Treasury of Article 21 (1) Channelling the funds UP to the PANTHERS by Treasurer Spending conducted based on SPBy signed by PPK on behalf of KPA that attached with details of their respective funding needs of the PANTHERS. (2) upon the channeling of funds UP as referred to in paragraph (1), Expenditures made Treasurer Bill/receipt upon the channeling of funds UP as much as 2 (two) pieces with provisions: a. the sheets submitted to the PANTHERS as a proof that the Fund's UP has been accepted by the PANTHERS; b. 2nd sheet kept by the Treasurer of the expenses. (3) in the case of use UP on the PANTHERS has achieved at least 50%, the PANTHERS can apply for reimbursement UP to the Treasurer of the expenses. (4) at the request of replacement UPS from the PANTHERS, Treasurer of expenditure can provide funds UP that dikelolanya in the event that funds are still available. (5) in the case of funds UP in insufficient Spending, Treasurer the Treasurer may submit a request for reimbursement of Expenditure UP to the PPK. www.djpp.kemenkumham.go.id


2013, no. 1350 16 section 22 (1) the Treasurer of expenditure/BPP can carry out payments UP after receiving SPBy signed by PPK on behalf of KPA. (2) SPBy as paragraph (1) with the enclosed proof of expenditure in the form of: a. a receipt/proof of purchase which has been passed along with the tax receipt and PPK CNS; and b. N./proof of receipt of goods/services or other supporting documents required and has been endorsed by PPK. (3) Upon SPBy referred to in subsection (1), Treasurer of expenditure/BPP obligatory testing of: a. the completeness of payment orders issued by the PPK; b. the truth over the right charged, include: 1. the party that is designated to receive payment; 2. the value of bills to pay; 3. the time schedule of payments; and 4. the availability of funds is concerned. c. conformity output attainment between the technical specifications referred to in the receipt of goods/services and technical specifications mentioned in the documents of the agreement/contract; d. accuracy of use eye codes of budget expenditures (6-digit account). Article 23 (1) the Treasurer of expenditure/BPP do payment for bills in SPBy when meet the testing requirements referred to in Article 22. (2) in the case of testing orders pay as referred to in article 10 are not eligible for paid, Treasurer of expenditure/BPP to reject proposed SPBy to him. Article 24 (1) in terms of SPBy as stipulated in article 10 paragraph (1) is used for the payment of an advance work, in addition to the enclosed proof of expenditure referred to in Article 10 paragraph (2), must be attached with a mean SPBy: a. implementation plan activities/payment; b. the plan needs funds; and www.djpp.kemenkumham.go.id 2013, no. 1350 17 c. time limit of liability the use of cash advance, cash advance from the recipient. (2) on the basis of the plan of implementation of the activities/payment as referred to in paragraph (1) letter a and plan needs the funds referred to in paragraph (1) letter b, Treasurer of expenditure/BPP contested the availability of funds. (3) the Treasurer of expenditure/BPP can pay upfront work when testing as referred to in paragraph (2) be eligible to be paid. Article 25 (1) Treasurer Spending/BPP should examine evidence of expenditure over a cash advance accountability the work referred to in Article 10 paragraph (2) in accordance with the time limit referred to in Article 24 paragraph (1) the letter c from a recipient of an advance work. (2) the test referred to in subsection (1) refers to the conditions as referred to in article 10 paragraph (3). (3) in the case until the time limit referred to in Article 24 paragraph (2) Letter c, recipient of an advance work has yet to deliver proof of expenditure referred to in subsection (1), Treasurer of expenditure/BPP delivered a written request to the recipient an advance work in order to be immediately accountable advance work given to him. (4) the Treasurer of expenditure/BPP convey effluent written request referred to in subsection (3) to the PPK. Article 26 (1) Treasurer Spending/BPP must take into account and charge/tax cut Bill in upper SPBy submitted to him. (2) the Treasurer of expenditure/BPP must deposit taxes on bills in SPBy as referred to in paragraph (1) to the State Treasury. (3) in case the Treasurer Spending/BPP receiving and managing Expenditures, Treasurer/PNBP PANTHERS must deposit referred to PNBP State Treasury. (4) the Treasurer of the spending/tax dikelolanya make the PANTHERS to the State Treasury by using form SSP/other means of Administration position equated with the SSP, using the account in accordance with the type of tax deals. (5) the Treasurer of expenditure/BPP depositing PNBP who dikelolanya to the State Treasury by using form SSBP including deposit www.djpp.kemenkumham.go.id 2013, no. 1350 18 refund of expenditures from the budget years ago SPM, using the appropriate remittance account associated with it. Article 27 (1) at the end of the fiscal year/activities, the PANTHERS must deposit the entire rest of the UP/TUP Treasurer to expenses. (2) upon receipt of the deposit remaining UP/TUP as referred to in paragraph (1), Treasurer of expenses published receipts/receipt of deposit the rest of UP/TUP of the PANTHERS as much as 2 sheets, provided: a. the sheets submitted to the PANTHERS; b. 2nd sheet kept by the Treasurer of the expenses. Article 28 (1) at the end of the fiscal year/mandatory depositing BPP activities, throughout the country in addition to the rights money UP/TUP that are within its management to the State Treasury. (2) at the end of the fiscal year/mandatory Expenses, Treasurer activity deposit throughout the rest of UP/TUP and the rest of the money States rights in the operations into the State Treasury. Article 29 (1) Treasurer Spending/BPP must take into account and charge/cut taxes on payments that are sourced from SPM LS Treasurer. (2) the Treasurer of expenditure/BPP must deposit the tax referred to in subsection (1) to the State Treasury using SSP/other documents that equated with CNS. (3) in case there is the rest of the money sourced from SPM LS Treasurer who did not terbayarkan to the eligible Expenditure, Treasurer/BPP should immediately deposit the rest of the money in question to the State Treasury. (4) in case it is not possible to deposit the rest of money referred to in subsection (3) to the State Treasury as soon as possible, the Treasurer of expenditure/BPP can make the rest of the money in question at least 90 (ninety) working days from the date of publication of the SP2D of KPPN. CHAPTER VI Organization of the Union Section TREASURER BOOKKEEPING Bookkeeping Treasurer article 30 (1) the Treasurer shall organise accounting of all receipts and expenditures made on the satker. www.djpp.kemenkumham.go.id 2013, no. 1350 19 (2) Bookkeeping Treasurer referred to in subsection (1) consists of Public cash book, books, and book Budget Oversight. (3) transactions carried out by the Treasurer, starting from cash book General, Auxiliary books, and later on the book Budget Oversight. (4) at the end of the financial year, the Treasurer General of the Cash Receipt closes the book and books with Helpers signed by the Treasurer of the acceptance and the officials in charge of conducting the voting receipts the State. (5) at the end of the financial year, the Treasurer of the spending close cash book and General Helper books with signed by Treasurer spending and KPA or PPK on behalf of KPA. (6) at the end of the fiscal year, the PANTHERS closed the cash book and General Helper books with signed by the PANTHERS and the PPK. (7) the Treasurer who manage more than one DIPA, should separate its books according TH respectively. Article 31 (1) Bookkeeping of all receipts and expenditures referred to in Section 30 subsection (1) is carried out by the application that created and built by the Ministry of finance cq. The Directorate General Of The Treasury. (2) in case the Treasurer cannot do the bookkeeping application referred to subsection (1), the Treasurer can do bookkeeping manually either by computer or by hand writing. (3) in the case of transactions carried out using the application or with the computer, the Treasurer must: a. print cash book and General Helper books at least once a month during the last working day of the month concerned; and b. signed printout referred to in letter a and known by: 1. the Officer in charge of conducting the voting receipts the State Treasurer, for Acceptance; or 2. KPA or PPK on behalf of KPA, for Treasurer Spending/BPP. (4) the Treasurer should be menatausahakan prints as referred to in paragraph (3) together with the related source documents. www.djpp.kemenkumham.go.id 2013, no. 1350 20 second part Bookkeeping Treasurer Acceptance of article 32 (1) the Treasurer shall Receipt immediately noting every transaction receipts and expenditures in the cash book the General before being published in the books the maid. (2) the Minister/leadership of the institution that is responsible for the admission in question can define Helper books in addition to the cash book. (3) the books Associate Treasurer Acceptance consists of Helper Book cash and other helpers the book according to your needs. (4) in order to facilitate the implementation and the uniformity of the bookkeeping, defined models book Treasurer acceptance. (5) the models at least acceptance of the Treasurer's books lists regarding the date, description, debit, credit and balance. (6) further Provisions regarding the model book Treasurer Acceptance referred to in paragraph (5) subject to the Regulations the Director General of the Treasury. The third part Bookkeeping Treasurer Spending/PANTHERS Article 33 (1) the Treasurer shall immediately record the spending of every transaction receipts and expenditures in the cash book the General before being published in the books the maid. (2) the book Maid Treasurer Spending the least amount consists of Cash, book Helper Book Maid UP/TUP, book Helper LS-Treasurer, Maid tax, and Other Helpers the book (as needed). (3) in case the Treasurer of expenditure disbursed funds to the PANTHERS, Treasurer Spending hosts PANTHERS Helpers Book. (4) in case the Treasurer Spending convey an advance work (voucher), Treasurer of expenditure organizes the book Helpers advance payment (voucher). (5) in order to facilitate the implementation and the uniformity of the bookkeeping, defined models book Treasurer spending and the PANTHERS. (6) the models Book Treasurer Spending/BPP at least cite regarding the date, description, debit, credit, and balance. www.djpp.kemenkumham.go.id


2013, no. 1350 21 (7) further Provisions regarding the model books Treasurer Spending/BPP as referred to in paragraph (6) subject to the Regulations the Director General of the Treasury. CHAPTER VII INSPECTION of CASH ACCOUNTING and RECONCILIATION TREASURER the TREASURER with UAKPA Part I examination of Cash Article 34 (1) the officials who conduct the voting duty acceptance of State Cash Receipt Treasurer checks at least once a month. (2) KPA or PPK on behalf of KPA checks cash Treasurer Spending at least once a month. (3) cash checks PPK PANTHERS at least once a month. (4) cash the checks referred to in paragraph (1), subsection (2) and paragraph (3) may be held without prior notice. (5) cash the checks referred to in paragraph (1), subsection (2) and paragraph (3) was conducted to examine the alignment of the balance of the book with the cash balance. Article 35 (1) as part of the cash the checks referred to in Article 34 paragraph (1), the Officer in charge of conducting the voting receipts the State monitoring over the certainty of compliance/acceptance of Treasurer in conducting State receipt/remittance of tax to the State Treasury are right amount and on time. (2) as part of the cash the checks referred to in Article 34 paragraph (2), KPA or PPK on behalf of KPA to do things as follows: a. monitoring over the certainty of compliance/Treasurer Expenditure in conducting tax remittance/PNBP to cash the country exactly the amount and on time; and b. ensure that the money taken by the Treasurer of the expenses from the Bank/Post Office has been in accordance with the needs of the Fund on that day and adapted to the existing amount of cash in a safe. www.djpp.kemenkumham.go.id 2013, no. 1350 22 (3) as part of the cash the checks referred to in Article 34 paragraph (3), PPK do things as follows: a. monitoring over the certainty of compliance/BPP in conducting tax remittance/PNBP to cash the country exactly the amount and on time; and b. ensure that the money taken by the PANTHERS from the Bank/Post Office has been in accordance with the needs of the Fund on that day and adapted to the existing amount of cash in a safe. Article 36 (1) the results of the examination of the cash referred to in Article 34 and article 35 of the proceedings News poured in Cash. (2) News of the proceedings the cash referred to in subsection (1) at least contain inspection results such as: a. the suitability of cash in a safe and cash in the account in a current account with bookkeeping; b. the remittance receipt to cash tax country/countries; and c. an explanation when there is a difference between the results of examination with the bookkeeping. (3) further Provisions concerning the form and Cash news format of the proceedings referred to in subsection (1) and paragraph (2) subject to the Regulations the Director General of the Treasury. The second part of reconciliation Bookkeeper Treasurer with UAKPA Article 37 (1) the officials who conduct the voting receipt of State duty doing internal reconciliation between bookkeeping with Receipt Treasurer financial reports UAKPA at least once a month before the reconciliation is done by KPPN. (2) KPA or PPK on behalf of KPA internal reconciliation between doing bookkeeping Expenses financial report with the Treasurer UAKPA at least once a month before the reconciliation is done by KPPN. (3) the internal Reconciliation referred to in subsection (1) and paragraph (2) was intended to examine the alignment of the Financial Report with the Treasurer bookkeeper UAKPA. (4) the internal Reconciliation referred to in subsection (1) and paragraph (2) was carried out in conjunction with the implementation of cash the checks referred to in Article 34 and article 35. www.djpp.kemenkumham.go.id 2013, no. 1350 23 (5) the results of an internal reconciliation referred to in subsection (1) and paragraph (2) of the proceedings News poured in cash and reconciliation. (6) further Provisions concerning the form and format of News and Cash Reconciliation Proceedings referred to in subsection (5) is governed by the regulations the Director General of the Treasury. CHAPTER VIII the PREPARATION and SUBMISSION OF REPORTS on ACCOUNTABILITY for the PANTHERS TREASURER and Article 38 (1) the Treasurer shall receipt of mandatory Spending and Treasurer compose LPJ every month over money/securities dikelolanya. (2) referred to in paragraph LPJ (1) arranged by the Treasurer of the bookkeeping has been direkonsiliasi with UAKPA as referred to in article 37. (3) the LPJ as mentioned on paragraph (1), at least present the information as follows: a. State of bookkeeping in reporting, covering the balance beginning, addition, subtraction, and the final balance of the books the maid; b. the State of cash at the end of the reporting month, covering cash in a safety deposit box and the balance in a bank account/post; c. internal reconciliation between the accounting results of the Treasurer with UAKPA; and d. the explanation for the difference (if any), between the book and the balance of the cash balance. (4) Receipt signed by Treasurer LPJ Treasurer acceptance and Officials in charge of conducting the voting receipts the State. (5) the LPJ Treasurer Treasurer signed by the Expenditures Expenditures and KPA or PPK on behalf of KPA. (6) further Provisions concerning the form and format of LPJ Treasurer subject to the Regulations the Director General of the Treasury. Article 39 (1) mandatory PANTHERS compiled a LPJ-PANTHERS each month over money/securities dikelolanya. www.djpp.kemenkumham.go.id 2013, no. 1350 LPJ (2) 24-BPP organized the cash book and General Helper books that have been reviewed and tested by PPK. (3) the LPJ-BPP as referred to in paragraph (1), at least present the information as follows: a. State of bookkeeping in reporting, covering the balance beginning, addition, subtraction, and the final balance of the books the maid; b. the State of cash at the end of the reporting month, covering cash in a safety deposit box and the balance in a bank account/post; and c. the explanation for the difference (if any), between the book and the balance of the cash balance. (4) the LPJ-the PANTHERS signed by the PANTHERS and the PPK as well as submitted to the Treasurer of expenses each month at the latest 5 (five) working days next month with enclosed copy of bank account statements for the month concerned. (5) further Provisions concerning the form and format of LPJ-PANTHERS set with the Regulations the Director General of the Treasury. Article 40 (1) the acceptance of the Treasurer and Treasurer spending on mandatory satker convey LPJ to: a. KPPN as a Power BUN, who was appointed in the satker DIPA under its management; b. the Secretary/Chairman of each institution; and c. the Agency Financial Examiners. (2) submission of LPJ as referred to in paragraph (1) with the enclosed letter a: a. News Cash and reconciliation Proceedings; b. a copy of a current account that shows your account balance for the month concerned; c. list of account balances; and d. the list of results Confirmation letter of Deposit Receipts State. (3) the list of account balances referred to in paragraph (2) Letter c attached in LPJ Treasurer acceptance of presents receipt and account data from other Account maintained by the Treasurer of the acceptance. (4) the list of account balances referred to in paragraph (2) Letter c attached in LPJ Treasurer Expenditure presents data www.djpp.kemenkumham.go.id 2013, no. 1350 25 Account spending and Other Account maintained by the Treasurer as well as the Spending account maintained by the PANTHERS. Article 41 (1) KPPN as a Power BUN verify top LPJ received from the Treasurer the Treasurer shall receipt and Expenditure as referred to in article 40. (2) the implementation of the verification referred to in paragraph (1), includes the following activities: a. Comparing balance UP that stated in surveillance data with LPJ UP that is in KPPN; b. compare the starting balance contained in the final balance with LPJ stated in LPJ months earlier; c. compare the cash balance at the Bank listed in the current account with a copy of LPJ Treasurer; d. test the correctness of calculation (addition and/or subtraction) at LPJ; e. examine compliance Treasurer in the remittance of taxes; and f. examines the compliance of the Treasurer in the remittance PNBP. (3) in the case based on the results of the verification as referred to in paragraph (2) has not been properly declared Treasurer LPJ, KPPN rejects LPJ referred to. (4) rejected by Treasurer LPJ KPPN as referred to in paragraph (3) should be immediately corrected by the Treasurer and subsequently sent back to KPPN. (5) in the case based on the results of the verification as referred to in paragraph (2) stated is true, Treasurer LPJ KPPN do a recap of LPJ referred to be the list of LPJ Treasurer. (6) KPPN monitoring over delivery of LPJ Treasurer the Treasurer LPJ both up from the beginning has not been delivered or top repair LPJ Treasurer who was rejected by the KPPN as referred to in paragraph (3). (7) the provisions concerning the implementation of further verification as referred to in paragraph (2) and the implementation of the monitoring referred to in paragraph (6) subject to the Regulations the Director General of the Treasury. Article 42 (1) submission of LPJ Treasurer as stipulated in article 40 paragraph (1) and article 41 paragraph (4) be carried out no later than 10 (ten) the next month. www.djpp.kemenkumham.go.id


2013, no. 1350 26 (2) in the event on 10 (ten) as referred to in paragraph (1) falls on a holiday, delivery of LPJ Treasurer as stipulated in article 40 paragraph (1) and article 41 paragraph (4) was carried out on the previous working day. Article 43 (1) in case of delivery LPJ Treasurer as stipulated in article 40 paragraph (1) and article 41 paragraph (4) goes beyond the time limit referred to in Article 42, KPPN wore a form of sanction the postponement of the publication of the SP2D top-UP/MSS MSS-TUP/SPM-SPM-LS GROUP or proposed by the Treasurer of the expenses. (2) the sanctions referred to in subsection (1) does not absolve the Treasurer from the obligation to convey the LPJ. Article 44 (1) KPPN delivered a list of LPJ Treasurer as referred to in article 41 paragraph (5) to the Regional Office of the Directorate General of the Treasury at least 15 (fifteen) working days next month. (2) in case there is an improvement over the list of LPJ Treasurer, KPPN deliver the fix in its entirety to the Regional Office of the Directorate General of the Treasury. Article 45 (1) after receiving the list of LPJ Treasurer of KPPN as stipulated in article 44, the Regional Office of the Directorate General of the Treasury did a recap and recap of LPJ Treasurer per section of the budget level of the region. (2) Regional Office of the Directorate General of the Treasury delivered a recapitulation of LPJ Treasurer per section of the budget level of the area referred to in subsection (1) to the Head Office of the Directorate General of Treasury Cash Management Directorate of the u.p. State at least 20 (twenty) working days next month. (3) in case there are improvements over recap of LPJ Treasurer as referred to in paragraph (1), the Regional Office of the Directorate General of the Treasury deliver an improvement referred to in its entirety to the Head Office of the Directorate General of the Treasury Directorate Management u.p. State Treasury. (4) Regional Office of the Directorate General of the Treasury performs monitoring over delivery list of LPJ Treasurer of KPPN as stipulated in article 44 including delivery improvement list of LPJ Treasurer as referred to in paragraph (3). www.djpp.kemenkumham.go.id 2013, no. 1350 27 (5) further Provisions regarding the implementation of the recapitulation and the preparation of recapitulation of LPJ Treasurer per section of the budget level of the area as referred to in paragraph (1) and the implementation of the monitoring referred to in paragraph (4) subject to the Regulations the Director General of the Treasury. Article 46 (1) upon receipt of the recapitulation of LPJ Treasurer per section of the budget level of the area referred to in Article 45, the management of the State Treasury Directorate did a recap and recap of LPJ Treasurer National Budget per section. (2) the management of the State Treasury Directorate performs monitoring over delivery of recapitulation of LPJ Treasurer per section of the budget level of the Regional Office of the Directorate General of the Treasury as stipulated in article 45. (3) the provisions on execution of recapitulation and recapitulation of LPJ Treasurer per section National Budget as referred to in paragraph (1) and the implementation of the monitoring referred to in subsection (2) subject to the Regulations the Director General of the Treasury. CHAPTER IX PROVISIONS COVER Article 47 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance Number 73/FMD. 05/2008 about the procedures for Administering Accountability Report preparation And Treasurer of the Ministries/Agencies/offices/units of work, revoked and declared inapplicable. Article 48 this Ministerial Regulation comes into force on the date of promulgation. www.djpp.kemenkumham.go.id 2013, no. 1350 28 to let everyone know, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on November 15, 1995 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on November 15, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id