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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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REPUBLIC OF INDONESIA STATE NEWS

No. 1350, 2013 MINISTRY OF FINANCE. Treasurer. The APBN manager. Position. Responsibilities. Revocation.

REGULATIONS OF THE Indonesian REPUBLIC FINANCE MINISTER

NUMBER 162 /PMK.05/ 2013 ABOUT

THE POSITION AND RESPONSIBILITY OF THE TREASURER ON THE MANAGER 'S WORKFORCE

THE STATE' S INCOME AND SHOPPING BUDGET

WITH GRACE ALMIGHTY GOD THE FINANCIAL MINISTER OF THE REPUBLIC OF INDONESIA,

DRAWS: A. that the governance method of the company and the drafting of the Office of the Treasurer of the Ministry of State/Institution/Office/Work Unit have been set up in the Regulation of Finance Minister Number 73 /PMK.05/2008;

b. that in order to perform the Treasurer 's duties, it needs to set about the terms and conditions of the Treasurer' s appointment as well as the dismissal of the Treasurer as mandated in the Government Regulation No. 45 of 2013 on the Governing Manner State Revenue and Shopping Budget;

c. that in order to provide guidelines for the Treasurer in performing its duties, needs to set about the Treasurer ' s position and responsibility on the revenue and shopping budget management unit country;

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d. that in order to accommodate the development of the provisions regarding the execution of the Treasurer 's duties, need to perfect the provisions regarding the Treasurer and the drafting of the Treasurer' s accountability report as set forth in the Regulation of the Minister of Finance Number 73 /PMK.05/2008;

e. that in respect of such matters in letters a, letter, letter b, letter c, and letter d, and to carry out the provisions of Section 31 of the paragraph (4) of the Government Regulation Number 8 of 2006 on Financial Reporting and the Performance of Government Instancy, need establish the Finance Minister ' s Regulation on the Occupation and Responsibility of the Treasurer of the State Budget and Shopping Revenue Unit;

Given: 1. Law Number 17 Year 2003 on State Finance (State Sheet of the Republic of Indonesia 2003 Number 47, Additional Sheet of the Republic of Indonesia Republic of Indonesia Number 4286);

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

3. Law No. 15 Year 2004 on Examination of Management And Responsibilities of State Finance (State Gazette Indonesia Year 2004 Number 66, Additional Gazette of the Republic of Indonesia Number 4400);

4. Government Regulation No. 8 of 2006 on Financial Reporting and Performance Agencies Government (sheet Of State Of The Republic Of Indonesia In 2006 Number 25, Additional Gazette Of The Republic Of Indonesia Number 4614);

5. Government Regulation No. 45 Year 2013 on the Tata cara Implementation of the Budget and Shopping of State (State Gazette of Indonesia Year 2013 Number 103, Additional Gazette of the Republic of Indonesia Number 5423);

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6. Regulation of Finance Minister Number 190 /PMK.05/ 2012 on the terms of payment in order for the implementation of the State Budget and Shopping Budget;

DECIDED:

SET: THE FINANCE MINISTER ' S REGULATION OF THE POSITION AND RESPONSIBILITY TREASURY SECRETARY OF THE STATE BUDGET AND SHOPPING AGENCY.

BAB I

Provisions Of UMUM Kesatu

understanding section 1

In Regulation of this Minister referred to: 1. The country's next Budget and Shopping Budget is abbreviated

APBN is the annual financial plan the government of the state approved by the House of Representatives.

2. The DIPA is a document implementation document used as a reference to the Budget Users in carrying out government activities as an APBN implementation.

3. Treasury State is a state money vault designated by the Minister of Finance as the State General Treasurer to accommodate all state receipts and pay for the entire state expenditure.

4. The acceptance of the State is not the tax that is next abbreviated PNBP is the entire central government acceptance that does not come from tax receipts and grants.

5. The Office/Task Force next is called Office/Satker, is a unit of the Ministry of State/Institution line organization or unit of the Regional Government organization that carries out the activities of the Ministry of State/Institution and has the authority and responsibility budget usage.

6. The DeConcentration Fund is the budget provided with respect to the devolution of the implementation of the activities of the central government in the area to the governor as a central government representative with the obligation to report and account for it. Its implementation to the Minister/Leader of the related Institution.

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7. A Master's Job Fund is a budget provided with respect to a specific assignment from the central government to the area and/or village with the obligation to report and account for its implementation to the Minister/Leader of the related Institution.

8. The next Budget Use Letter (SKPA) is a document granting the power of a certain Budget User power to another Budget User to use a portion of the budget credit in order to perform the use of the IBM SaaS. Part/all job packages have been specified.

9. PUB's subsequent joint venture funding is the funding sourced from APBN and APBD that is used to fund joint programs/activities and areas for poverty prevention.

10. The next Budget User is an officer of the Ministry of State/Institution's use of the budget.

11. The next Budget User power is an officer who is authorized by the PA to carry out some of the authority and responsibilities of the use of the budget on the Ministry of State/Institution in question.

12. PA/KPA is authorized by PA/KPA to take decisions and/or actions that may result in expenditure on APBN burdens.

13. The PPSPM is authorized by PA/KPA to perform testing on the payment request and issue a payment order.

14. The next General Treasurer (BUN) is an official who is assigned a duty to perform the functions of the state's general treasurer.

15. The powers of the next General Treasurer are the officials who have the authority to and on behalf of BUN carry out the function of the State Public Cash Accounts.

16. The next Office of the State Treasury (KPPN) is the vertical instance of the Directorate General of the Treasury which obtained the power of the BUN to carry out part of the functions of the BUN.

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17. The Treasury Reception is a person who is appointed to accept, retain, lease, view, and account for the state's income money in order to conduct an APBN on the Office/Work Unit of the Ministry of State/Institute.

18. The Expense Treasurer is a person appointed to receive, store, pay, view, and account for the money for State Shopping in the implementation of the APBN on the Ministry of State/Agency.

19. The next to the end of the year, you will be entitled to the IBM Cloud Service and will be eligible for the benefit of the IBM Cloud Service. The next charge for the Cloud Service is available in the Cloud Service and is not available to the Cloud Service. The goal is not possible through the direct payment mechanism.

21. The following additional provisions of the IBM Cloud Service are provided to the IBM Cloud Service, as specified in the Cloud Service. The subsequent Payment Request Letter (SPP) is a document published by PPK, which contains a request for payment of invoices to the state.

23. The PPM is a document published by the PPSPM to cash the funds sourced from the DIPA.

24. The PPSPM is a document published by the PPSPM to cash up the U.S. Army.

25. The SPM-TUP is a document published by PPSPM to liquidate the TUP.

26. The SPM-GUP is a document published by the PPSPM with the burden of the DIPA, whose funds were used to replace the used UP.

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27. The first Proof of Setor (SBS) is a sign of receipt of the admission given by the Treasurer of the Acceptance to the Sealing.

28. A Direct Pay-up Letter to the Treasurer (SPM LS) is a pay warrant issued by PPSPM to the Treasurer of Spending.

29. The next Dana Warrant is called the SP2D as a warrant issued by KPPN as the Power of BUN for the implementation of the expenditure of an APBN based on the SPM.

30. The Treasurer's next account of responsibility for the LPJ is a report made by the treasurer for money to be responsible for the management of the money.

31. The next report is a report made by the BPP for the money to be responsible for the management of the money.

32. The next Budget User Power Unit (UAKPA) is an agency accounting unit that conducts accounting and satker level reporting activities.

33. Pay warrants that are subsequently referred to as SPBy are evidence of a PPK order on behalf of the KPA to the Treasurer/BPP to issue stockpiles managed by the Treasurer/BPP as payment to the party.

The Second Section

The Scope Room Section 2

The provisions in this Ministerial Regulation govern regarding:

a. Treasurer's appointment; b. Interim Liberator and Treasurer ' s Return of the Treasurer; c. Removal of the Treasurer and Establishing Replacement Officer

Treasurer; d. Treasury Company Treasurer; e. Bookkeeper; f. Treasury inspection of the Treasurer by KPA/PPK and Reconciliation

The Treasurer ' s Bookkeeper with UAKPA; and g. Creation, company, and delivery of the LPJ.

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Article 3 of the Treasurer set in this Ministerial Regulation includes the Treasurer of Acceptance, Treasurer of Spending and BPP on the State Manager of the State Revenue and Shopping Budget, including the Treasurer of the Fund Manager Deconcentrate, Treasurer, Treasurer of the Governing Duties, Treasurer of the PUB Fund, Treasurer of the SKPA Fund and the Treasurer of the General Services Agency, in addition to the Treasurer of the Republic of Indonesia Representative.

Section Third Limitation of the Treasurer's Liability

Section 4 (1) Treasurer of Acceptance and Treasury officials are

the treasury officials who are functionally responsible to the power of the BUN and are personally responsible for all of the valuable money/letters in order for the implementation of the APBN.

(2) The BPP is personally responsible for the money that is in its management and is required to submit a management report and liability for the money in its management to the Treasury.

Article 5

(1) In the event of a shopping budget, the Treasurer and the BPP are required to pick up taxes due to the payment of UP.

(2) Spending Treasurates and BPP should be reasperating the money from its activities as conscripted as referring to the paragraph (1).

BAB II

Appointment of the Kesatu Treasurer

Treasurer

Article 6 (1) Minister/Leader of the authorized agencies appoints the Treasurer

Reception and/or Treasurer Spending to perform the tasks (2) Guna kelancaran for the execution of activities, the Minister/Leader of the Institute or the authorized officer may raise one or more BPP.

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(3) The authority as referred to in paragraph (1) and paragraph (2) can be delegated to the Head of Office/Satker.

(4) The Treasurer of the Acceptance/Treasurer of Spending and BPP as referred to in paragraph (1) and paragraph (2) must be poured in the decree.

(5) The Treasurer of the Treasurer as referred to in paragraph (1) and paragraph (2) It was done after meeting the requirements set by the Minister of Finance as BUN.

(6) The position of the Treasurer and/or Treasurer of the Acceptance shall not be captured by KPA, PPK, PPSPM, or the Power of BUN.

(7) The office of the Treasurer of Acceptance and Treasurer/BPP should not be caught.

(8) In terms of the limitations of the number of human resources, the post as referred to in verse (7) can be interred with permission The power of BUN.

(9) In the event of no change of Acting Officer appointed as Treasurer of Reception/BPP at the time of the budget year period, the appointment of the Treasurer Reception/Treasurer/BPP years of the past budget still to remain in effect.

Article 7

The BPP force as referred to in Section 6 of the paragraph (2) can only be done in terms of:

a. There are activities that are located in the country of the country. The cost of the Treasurer's work is very heavy based on the Chief Office/Satker assessment.

Article 8 (1) In terms of required for the agility of the implementation of admission,

The Head of the Office/Satker may appoint a functioning officer to: a. Receive the money from the mandatory pay; and b. Deliver the money received to the Treasurer

Reception or directly transfer it to the State Kas on behalf of the Treasurer of Acceptance.

(2) The delivery of the money by the officer as referred to the paragraph (1) to the Treasurer of Reception must be accompanied by proof of acceptance.

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(3) The format of receipt and technical proof of payment by the officer to the Treasurer of Acceptance as referred to in paragraph (2) is specified by the respective Head of Office/Satker.

(4) The appointment of the officer as referred to in paragraph (1) can be done in terms of:

a. The reception location is different to the location where the Reception is located; and/or

b. The workload is heavy and it is not possible to be performed alone by the Treasurer of Acceptance.

The Second Section

Terms of the Treasurer

Article 9

(1) Any person to be appointed to the Treasurer Acceptance/Treasurer/BPP must have the Treasurer ' s Certificate.

(2) The Certificate of the Treasurer as referred to in paragraph (1) is obtained through the certification process organized by the Ministry of Finance.

(3) In terms of the certification process as referred to in paragraph (2) has not been implemented, the requirements must be be filled with to be able to be appointed as the Treasurer is as follows:

a. Civil servants;

b. Minimum education of SLTA or an equal; and

c. Minimum class iI/b or equal.

BAB III

TEMPORARY WAIVER AND

THE TREASURER ' S RETURN

Article 10

The Treasurer is temporarily released from the office of the Treasurer, if:

a. In the process of examination there is alleged that the Treasurer committed acts against the law either on purpose or negligation resulting in the loss of the state; or

b. There was something that caused the treasurer to not be able to carry out his duties in the shortest time of 3 (three) months.

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Article 11 (1) In terms of the Treasurer being relieved of his provisional duties

as referred to in Article 10, the Minister/Chairman of the Institution establishes a replacement Officer as Treasurer.

(2) The appointment of a replacement Officer as referred to in paragraph (1) can be delegated to the Head of Office/Satker.

(3) The replacement of the replacement officer as referred to in paragraph (1) must be poured in the decree.

(4) The Treasurer is temporarily relieved of his post as referred to in Article 10 of submitting the duties and His responsibilities and all the documents in order to perform their duties to the Treasurer of the Treasurer.

(5) The assignment and responsibility and document of the execution of the Treasurer as referred to in paragraph (3) is preceded by a cash check by KPA or an official appointed by the KPA.

(6) The results of the cash check as referred to in paragraph (4) and the handover of the duties and responsibilities as well as the execution of the Treasurer ' s duties as referred to in paragraph (3) are poured in the News of the Examination of Kas and Serah Accept.

Article 12 (1) In terms of the results of the inspection it turns out the Treasurer is not

proven to be doing deeds as referred to in Article 10 of the letter a, Minister/Leadership of the Institution may reappoint the Treasurer referred to in office as Treasurer.

(2) In the case of the Treasurer temporarily relieved the as referred to in Section 10 of the letter b, re-serving in the Satker environment, the Minister/Leader of the Institution may reappoint the Treasurer referred to his post as Treasurer.

(3) The Treasurer ' s return to the Treasurer referred to the verse (1) and the verse (2) can be delegated to the Head of Office/Satker.

(4) Replacement of the Treasurer as referred to in paragraph (1) and paragraph (2) must be poured in the decree.

CHAPTER IV DISMISSAL OF THE TREASURY AND

ASSIGNMENT OF REPLACEMENT OFFICIAL OF THE TREASURY Article 13

Treasurer can be terminated if: a. sentenced to moderate or severe disciplinary punishment;

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b. was sentenced already to a fixed legal force;

c. dismissed as a civil servant;

d. prolonged illness;

e. dead of the world; or

f. mutation/switching workplaces.

Section 14

(1) In the case the Treasurer is dismissed as referred to in Article 13, the Minister/Leader of the Institution replaces the Treasurer in question and appoints the new Treasurer.

(2) The Treasurer of the Treasurer as referred to in paragraph (1) may be delegated to the Head of Office/Satker.

(3) The Treasurer (s) as referred to in paragraph (1) must be poured in the decree.

(4) The terminated Treasurer as referred to in Article 13 of the charge and its responsibilities and the entire document In order to do so, in order to do so, it will be done in the first place.

(5) Surrender of duty and responsibility as well as the document execution document as referred to in paragraph (3) is preceded by a cash check by KPA or an Official appointed by the KPA.

(6) The results of the cash check as referred to in paragraph (4) and the handover of the duties and responsibilities as well as the execution of the Treasurer ' s duties as referred to in paragraph (3) are poured in the News of the Examination of Kas and Serah Accept.

(7) Further provisions on the form and format of the News Examination Event and the Certification Receipt as referred to in paragraph (6) are governed with the Rules of Director General of the Treasury.

BAB V

TREASURY COMPANY

Part One

General Asas of the Company Kas by Treasurer

Article 15

(1) The treasurer needs to look at all the valuable money/mail that he has ever done.

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(2) In carrying out its duties, the Treasurer is obliged to use the account on behalf of his post on the General Bank/Post Office which has gained the approval of the BUN Power.

(3) The opening of an account in the name of the Treasurer as referred to in paragraph (2) refers to the Regulation of the Minister of Finance regarding the management of government accounts in the Ministry of State/Lemas-/Kantor/Satker.

(4) In the event the Treasurer of Acceptance and/or Treasurer of Spending also manages the other account then the Treasurer of Acceptance and/or Treasurer of Spending must also be looked at the money that is in the account.

(5) the Treasurer is prohibited from saving money which is in charge of APBN on behalf of private at the General Bank/Post Office.

(6) In order for withdrawrights from the Treasury Reception account, the authorized officer signed the check for the take money at the General Bank/Post Office is the Acting Officer on the ballot State acceptance and Treasurer of Acceptance.

(7) In order for withdrawrights from the Treasurer/BPP account, the authorized officer signed a check for money taking in the General Bank/Post Office is KPA and/or PPK on behalf of KPA and the Revenue/BPP.

Second Section

The Stance of the Treasurer ' s Kas Treasurer

Article 16

(1) The Reception Treasurer is looking at all the money he has made in either state and that has not yet been a state reception.

(2) State acceptance of the office/satker on the Ministry of State/Institution may not be used directly for expenses, unless otherwise set up in a separate law-invitation rule.

(3) The Treasurer of Acceptance is prohibited receive directly from the mandatory setor, except for the type of admission Specific that is set in particular and has got the Finance Minister ' s approval.

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(4) In the case the Treasurer of Acceptance receives directly a certain receipt of the mandatory sector as referred to in paragraph (1), the Treasurer of the Acceptance of Acceptance:

a. create and deliver the SBS 1st sheet to the 2nd bookkeeper and sheet as proof of the treasurer ' s bookkeeping;

b. Lease the entire application to the slowest State Kas in time 1 (one) of the working day since the receipt, except for certain types of admissions that are specifically set up.

(5) In case there is acceptance As in the case of a paragraph (1) which the transfer is made specifically, the Treasurer is required to retain the money he receives in an account that has received BUN's approval.

(6) The form, name, and format of SBS as referred to in paragraph (4) the letter is governed by each Minister/Leader of the Institution.

Article 17

(1) The Treasurer of Acceptance is obliged to immediately lease the country's acceptance to the Kas Country at the end of the day of work when acceptance of the country is received, either from the mandatory sector and from the assigned officer to receive and lease the money to the Treasurer of Acceptance as referred to in Section 8.

(2) The Payment by the Treasurer of the Reception as referred to a paragraph (1) may be performed on a weekday next in terms of:

a. Constraints of the Perception Bank's operational clock/Perception Post Office; and/or

b. PNBP is accepted on holidays.

(3) The admission of state acceptance by the Treasurer of Reception to the State Kas must use the SSBP/SSP/other document that is mediated with SSBP/SSP.

Article 18

(1) The acceptance of the state acceptance by the Treasurer of Acceptance can be done periodically in terms of:

a. Bank/Post Perception services as the Treasurer ' s city of Reception is not available;

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b. The geographical condition of the working unit that does not allow for the storage of any day;

c. The distance between the location of the Bank/Post Perception with the Reception position/place of the Reception exceeds the time of 2 (two) hours; and/or

d. The cost required to perform a deposit is greater than the receipt obtained.

(2) The repayment as paragraph (1) can be done after obtaining permission from the Office of the Directorate General of the Treasury.

Part Third Treasury Issuer Treasury Expenditure and BPP

Article 19 (1) Types of valuable mail/mail that must be tested by

Treasurer of Complaen/BPP includes: a. Supplies; b. Money derived from Kas Negara through SPM LS Treasurer; c. Money derived from the cut of the payment that

does in relation to the function of the Treasurer (s) as a mandatory levied;

d. Money from other sources that became state rights; and e. Other money that is under the rules of the law regulations-

The invitation may be managed by the Treasurer. (2) The money as referred to in paragraph (1) the letter c and the letter d

is provided by the Treasurer of the DPP to the State Kas in accordance with the provisions of the laws and may not be used for any purpose and for reasons Anything.

Section 20 (1) The Treasurer receives UP/TUP/GUP from the Power of BUN

for the performance of the implementation of the day-to-day operations of the office.

(2) In regard to the Minister/Leader of the Institution or the Head of Office/Satker has establish a BPP in the scope of the Office/Satker regarding, the Expense Treasurer can channel the UP/TUP fund and/or money from the SPM LS Treasurer to the BPP.

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(3) The Spend Treasurer must deliver a list of the number of UP details managed by each of the BPP at the time of SPM-UP/SPM-TUP/SPM-GUP submission to KPPN.

(4) To streamline the payment process, Treasurer/BPP can store UP/TUP funds received in the vault in accordance with the provisions.

(5) Treasurer DPP/BPP must save the remaining UP/TUP money other than the need as set forth in an account as set forth in Section 5 (2).

(6) At any end of work day, cash derived from UP/TUP that is on the Kas Treasurer of the Complaen/BPP is at most Rp.50,000,000,-(fifty million rupiah).

(7) In terms of cash derived from UP/TUP that is on the Kas Treasurer/BPP more than Rp 50,000,000,-(fifty million rupiah) as referred to in paragraph (6), Treasurer of the DPP/BPP makes the News Event which was signed by the Treasurer of Eluaran/bPP and PPK.

(8) The form and format of Event News as referred to in paragraph (7) is set in the Rules of Director General of the Treasury

Article 21 (1) The funding of UP funds to the BPP by the Treasurer of Spending

performed under SPBy that was signed by the PPK on behalf of the KPA that is attached to the details of the BPP ' s respective fund needs.

(2) Over the U.P. fund delivery as referred to in paragraph (1), the Treasurer of Spending makes the query/proof of acceptance of the U.P. fund delivery as much as 2 (two) of the sheet with the provisions: a. The 1st sheet is delivered to the BPP as proof that the funds

UP has been received by the BPP; b. The 2nd sheet is saved by the Expense Treasurer.

(3) In terms of the use of UP on the BPP has reached at least 50%, the BPP may apply for the replacement of UP to the Revenue Treasurer.

(4) At the request of UP reimburses from the BPP, Treasury funds were able to provide U.P. funds in terms of still available up to the U.P. fund.

(5) In terms of UP funding in the Treasurer of insufficient Spend, the Spend Treasurer can submit a UP replacement request to the PPK.

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Article 22 (1) Treasurer of DPP /BPP may execute UP payment

after receiving SPBy signed by PPK on behalf of KPA. (2) SPBy as paragraph (1) is attached to the expense proof

is:

a. Kuittance/proof of purchase authorized by the PPK and tax invoices and SSP; and

b. Notes/proof of receipt of goods/services or other supporting documents required and have been authorized by the PPK.

(3) Based on the SPBy as referred to in paragraph (1), the Treasurer of the Complaen/BPP is required to perform the testing of: a. Completion of payment orders issued by PPK; b. the truth to the rights of the bill, including:

1. the designated party to receive payment; 2. the value of the bill to be paid; 3. payment time schedule; and 4. the availability of the funds concerned.

c. the suitability of the output between the technical specifications mentioned in the receipt of the goods/services and the technical specifications mentioned in the agreement/counter document;

d. accuracy of the use of the spend currency code (6-digit account).

Article 23 (1) Treasurer/BPP makes a payment of the bill

in the SPBy if it has met the testing requirements as referred to in Article 22.

(2) In terms of the pay command test as contemplated In Section 22 does not meet the requirements to be paid, the Treasurer/BPP must reject the SPBy submitted to it.

Article 24 (1) In terms of the SPBy as referred to in Section 22 of the paragraph (1)

is used for the payment of money A job, in addition to being attached to the expense evidence as referred to in Article 22 verse (2), the SPBy referred to must be lamped:

a. execution plan/parenation plan; b. fund needs; and

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c. deadline of responsibility for use of the work currency, from the recipient of the job interface.

(2) On the basis of the plan for the execution of the activities/payment as referred to in paragraph (1) letter a and plan the needs of the funds referred to in paragraph (1) of the letter b, the Treasurer of the Complaen/BPP is testing the availability of the funds.

(3) The Eluaran/bPP is able to pay the work advance if the test is intended on a paragraph (2) meet the requirements to be paid.

Article 25 (1) Treasurer of Eluaran/bPP have to test the above expense proof

the work-down liability as referred to in Section 22 of the paragraph (2) in accordance with the time limit as referred to in Section 24 of the paragraph (1) of the recipient of the work-up payment.

(2) Testing as referred to in paragraph (1) refers to the provisions as referred to in Article 22 of the paragraph (3).

(3) In terms of up to the time limit as referred to in Section 24 of the paragraph (1) letter c, the recipient of the labor advance has not delivered any evidence of the expenditure as referred to in paragraph (1), the Treasurer of the Complaen/BPP delivered a written request to the recipient of the job payment to promptly account for the work money provided to it.

(4) The Treasurer of the Eluaran/BPP delivers a written request stew as referred to in paragraph (3) to the PPK.

Article 26 (1) Treasurer/BPP should take into account and

hold taxes on the bill in the SPBy submitted to it.

(2) The Treasurer of Complaen/BPP must provide tax on invoices in SPBy as referred to the paragraph (1) to the State Kas.

(3) In the case the Treasurer of the DPP accepts and manages the PNBP, the Treasurer of the DPP must make the PNBP referred to the country's Kas.

(4) the Eluaran/BPP Treasurer provides a tax on which the PPP is not.

(4) The Eluaran/bPP Treasurer provides the same tax. Manage to use the Cloud Service. whose position is used to be confused with the SSP, using an account according to the type of tax on.

(5) The Eluaran/BPP provides the PNBP to the State Kas using the SSBP form including the deposit

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A shopping return sourced from a SPM budget year ago, by using an account according to a related deposit.

Article 27 (1) At the end of the budget year/activities, the BPP must deposit

the whole The remainder of the UP/TUP to the Treasurer. (2) For the receipt of the remainder of the UP/TUP as referred to in

paragraph (1), the Treasurer of Spend publishes the remaining UP/TUP deposits of the BPP as many as 2 leaves, provided: a. The 1st sheet is delivered to the BPP; b. The 2nd sheet is saved by the Expense Treasurer.

Article 28 (1) At the end of the budget year/activities, the BPP is required to provide all

state rights money other than UP/TUP that is in its management to the State Kas.

(2) At the end of the year budget/activities, Treasurer of Spend is required to provide all remaining UP/TUP and all state rights money that are in its management to the State Kas.

Article 29 (1) Treasurer of the Complaen/BPP should take into account and

hold down/cut tax on payments sourced from SPM LS Treasurer.

(2) Treasurer A BPP must be a member of the Cloud Service that is subject to the terms of the IBM International Cloud Service.

(3) In terms of remaining money sourced from the SPM LS Treasurer which is not paid to the entitled, the Treasurer of the DPP/BPP must immediately lease the remaining money referred to the State Kas.

(4) In terms it is not possible to The payment of the remainder of the money as referred to in verse (3) to the State Kas immediately, the Treasurer/BPP can provide the remainder of the money referred to as the slowest 90 (ninety) business days from the date of the publication of the SP2D from KPPN.

CHAPTER VI BOOKKEEPING TREASURER

Section SECTION TREASURER

Article 30 (1) The Treasurer organizes the ledger against the whole

receipt and expense made on the satker.

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(2) The Treasuring of the Treasurer as referred to in paragraph (1) is made up of the General Book Book, the Bookbook, and the Budget Surveillance Book.

(3) The bookkeeping performed by the Treasurer begins with the General Book of Kas, Associate Books, and further on the Budget Surveillance Book.

(4) At the end of the budget year, the Treasurer of Reception closes the General Kas Book and the Associate Book is signed by the Treasurer of Acceptance and Acting Officer conduct state acceptance.

(5) At the end of the budget year, the Treasurer The expenses of closing the Public Kas Book and the Maids Book are signed by the Treasurer of Spending and KPA or PPK on behalf of the KPA.

(6) At the end of the budget year, the BPP closed the Book of Public Kas and Maid Books by signed by the BPP and PPK.

(7) The Treasurer who manages more than one DIPA, must separate its bookkeeping according to their respective DIPA.

Article 31 (1) of the bookkeeping to all receipts and expenses

as referred to in Article 30 of the paragraph (1) is done with the application created and built by the Ministry of Finance cq. Treasury General Directorate.

(2) In terms of the Treasurer not being able to do bookkeeping using the application as referred to by paragraph (1), the Treasurer can manually do the books either by writing and with computers.

(3) In terms of bookkeeping done using the application or with a computer, the Treasurer must: a. print the Book of General Terms and the Most

Most books in one month that is the last business day of the month; and

b. sign the results of the print as referred to in the letter a and are known by: 1. Officials in charge of receiving the receipt

state, for the Treasurer of Reception; or 2. KPA or PPK on behalf of KPA, for the Treasurer

Spending/BPP. (4) The Treasurer must view the print results as

referred to paragraph (3) as well as the related source document.

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Second Section of the Treasurer Reception

Section 32 (1) Treasurer Reception immediately notes any acceptance transaction

and expenses in the General Book of the Book before it is booked in Books Helper.

(2) The Minister/Leader of the institution responsible for the admission is intended to determine the AdBook of the Helpers other than the General Book.

(3) The Adjunct Treasurer Book is made up of the Kas Bookbook and the maid book. others as needed.

(4) In order to ease implementation and uniformity Bookkeeping, set model-book model Reception.

(5) The book model of the Treasurer of Reception lists the least of the date, description, debet, credit and balance.

(6) More provisions regarding book models The treasurer acceptance as referred to in paragraph (5) is governed with the Rules of Director General of the Treasury.

The Third Section

The Treasurer of the Treasurer/BPP Article 33

(1) The Treasurer of Spending immediately notes any Acceptance and expense transactions in the General Book prior to the Book of the Book. Helper.

(2) The Assistant Treasurer ' s Handbook consists of the least comprised of the Kas Bookbook, UP/TUP Maid Book, LS-Treasurer Bookbook, Tax Associate, and Other Maid Books (as per the need).

(3) In the event the Treasurer of Spending is funneling funds to the BPP, the Treasurer of Spending is hosting the BPP Maid Book.

(4) In the event the Treasurer delivers a job advance (vouchers), the Expense Treasurer organizes the Muka Money Maid Book (vouchers).

(5) In order to facilitate the execution and uniformity of bookkeeping, set of book models the Treasurer of Spending and BPP.

(6) Most recent Eluaran/BPP Models Book Models list at least about date, description, debet, credit, and balance.

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(7) Further provisions on the Treasurer Bookbook model/BPP as referred to in paragraph (6) are set up with the Regulation of the Director General of the Treasury.

BAB VII

CASH CHECK TREASURER AND RECONCILIATION

TREASURY BOOKKEEPING WITH UAKPA SECTION

Examination of Article 34

(1) Officials in charge of state admissions conduct the most minimal treasury receipt of the treasury. one time in a month.

(2) KPA or PPK on behalf of KPA conduct a cash check The treasurer is at least once a month.

(3) PPK conducts the BPP cash check at least once in a month.

(4) Examination of cash as referred to a paragraph (1), paragraph (2) and paragraph (3) can exercised without first notice.

(5) The cash check as referred to in paragraph (1), paragraph (2) and paragraph (3) is conducted to examine the suitability of the book balance with the cash balance.

Article 35

(1) As part from a cash check as referred to in Article 34 of the paragraph (1), the Acting Officer performs The state acceptance testing is monitoring the certainty/compliance of the Treasurer in order to deposit state/tax receipts to the State Kas in precisely the amount and timely time.

(2) As part of a cash check as referred to in Article 34 of the paragraph (2), KPA or PPK on behalf of KPA doing things as follows: a. Monitoring of the Expense

in performing the tax/PNBP deposit to the State Kas in a timely and timely way; and

b. ensuring that the money taken by the Treasurer Spending from the Bank/Post Office has been in accordance with the needs of the funds on that day and adjusted to the amount of cash in the safe.

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(3) As part of a cash check as referred to in Article 34 of the paragraph (3), the PPK performs the following things: a. Monitoring of certainty/compliance of BPP in performing

tax returns/PNBP into the State Kas are precisely the amount and timely form; and

b. ensuring that the money taken by the BPP from the Bank/Post Office has been in accordance with the needs of the funds on that day and adjusted to the amount of cash in the vault.

Article 36

(1) The results of cash checks as referred to In Section 34 and Section 35 is poured into the News of the Kas Examination.

(2) The News Checks News as referred to in paragraph (1) at least contains the result of the examination:

a. Cash suitability cash in the vault and in the account in a newspaper account with bookkeeping;

b. a state/tax revenue deposit to the State Kas; and c. explanation if there is a difference between the results of the examination with

bookkeeping. (3) Further terms on the form and format of the Event News

Check out the Kas as referred to in paragraph (1) and paragraph (2) is governed by the Regulation of the Director General of the Treasury.

The Second Part of the Treasurer ' s Bookkeeping Reconciliation section with UAKPA

Article 37 (1) Acting officials conduct state acceptance

conduct internal reconciliation between the Treasuring Treasurer with the UAKPA Financial Report at least once in a month prior to the Reconciliation is done with KPPN.

(2) KPA or PPK on behalf of the KPA performing an internal reconciliation between the treasury of the Treasury Spend with the UAKPA Financial Report at least once in a month prior to the reconciliation with KPPN.

(3) Internal Reconciliation as referred to in paragraph (1) and paragraph (2) is intended to examine the suitability between the treasurer ' s bookkeeping with the UAKPA Financial Report.

(4) Internal Reciliation as referred to in paragraph (1) and paragraph (2) is executed in conjunction with the execution of a cash check as referred to in Article 34 and Section 35.

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(5) The results of internal reconciliation as referred to in paragraph (1) and paragraph (2) are poured in the News of the Kas and Reconciliation Event.

(6) More provisions on the form and format of the News Cash and Reconciliation Event events as referred to in paragraph (5) are governed with the Rules of Director General of the Treasury.

BAB VIII

DRAFTING AND DELIVERY OF THE TREASURY AND BPP ACCOUNTABILITY REPORT

Article 38

(1) The Treasurer of Acceptance and Treasurer is required to assemble the LPJ each month for (2) The

(2) LPJ as referred to in paragraph (1) is compiled based on the bookkeeping of the Treasurer who has been reconciled with the UAKPA as referred to in Article 37.

(3) LPJ as referred to in paragraph (1), at least provide the following information as follows:

a. Bookkeeping in the months of reporting, covering the initial balance, addition, subtraction, and final balance of the Associate Book (s);

b. the cash state at the end of the month of reporting, covering the cash in the vault and the balance in the bank/pos;

c. The internal reconciliation result between the treasurer ' s bookkeeping with UAKPA; and

d. explanation of the difference (if any), between the book balance and the cash balance.

(4) The LPJ Treasurer Reception is signed by the Treasurer of Acceptance and Acting Officer conducting the State Reception.

(5) LPJ Treasurer Spending was signed by the Treasurer of Spending and KPA or PPK on behalf of the KPA.

(6) Further terms on the form and format of the Treasurer are governed by the Rules of Director General of the Treasury.

Section 39

(1) The BPP is required to confine the LPJ-BPP every month for the valuable money/mail.

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(2) LPJ-BPP was compiled based on the General Book and Maid Book which has been examined and tested by PPK.

(3) LPJ-BPP as referred to in paragraph (1), at least provide the following information as follows:

a. Bookkeeping in the months of reporting, covering the initial balance, addition, subtraction, and final balance of the Associate Book (s);

b. the cash state at the end of the month of reporting, covering cash in the vault and balances in bank/post accounts; and

c. explanation of the difference (if any), between the book balance and the cash balance.

(4) LPJ-BPP was signed by BPP and PPK as well as delivered to the Treasurer of Spend any month of the following month's work with a copy of the paper account for the month of respect.

(5) Further provisions on the form and format of the LPJ-BPP are governed by Rules of Director General of the Treasury.

Article 40 (1) Treasurer of Acceptance and Treasurer Expenses on the mandatory satker

deliver the LPJ to: a. KPPN as the Power of BUN, which is designated in the DIPA satker which

is under its management; b. The Minister/Leader of the institution-masing; and c. The financial examiner ' s governing body.

(2) The delivery of the LPJ as referred to in paragraph (1) of the letter a dilampiri with: a. News and Reconciliation Event News; b. A copy of the newspaper account that shows the account balance for

the month of concern;

c. Account balance sheet; and d. State Acceptance Letter Confirmation List.

(3) The Account balance list as referred to in paragraph (2) of the letter c-attached to the LPJ Treasurer Reception presents the ReAccount Account and Other Accounts that are managed by Treasurer Reception.

(4) The Account balance list as referred to in paragraph (2) the letter c is attached to the LPJ Treasurer offering presents data

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Other Spend and Account Accounts managed by the Treasurer of Spend as well as accounts managed by the BPP.

Section 41 (1) of the KPPN as the Power of BUN performs verification of the accepted LPJ

of the Treasurer of Acceptance and Treasurer as contemplated in Section 40.

(2) The implementation of verification as contemplated on verse (1), covering activities: a. comparing the existing UP balance in the LPJ with the data

the UP oversight existing in KPPN; b. comparing the initial balance in the LPJ with

the final balance which was switched in the previous month's LPJ; c. comparing the Kas balance in the Bank listed in the LPJ

with a copy of the Treasurer ' s newspaper account; d. testing the truth of calculation (addition and/or

reduction) on the LPJ; e. scrutinize the Treasurer ' s compliance in tax refreshers; and f. scrutinize the Treasurer's compliance with the PNBP's payment.

(3) In terms of the terms of the verification results as referred to in paragraph (2) the Treasurer's LPJ is declared not to be correct, KPPN rejects the intended LPJ.

(4) The LPJ Treasurer rejected by KPPN as referred to in paragraph (3) must be immediately edited by the Treasurer and subsequently sent back to KPPN.

(5) In respect of the verification results as referred to in paragraph (2) the Treasurer of the Treasurer is stated to be correct, KPPN performs the recapitulation LPJ is referred to as the LPJ Treasurer.

(6) KPPN is monitoring the delivery of the LPJ The Treasurer is either top of the LPJ Treasurer who has not yet been delivered nor is the LPJ Treasurer ' s repair rejected by KPPN as referred to in paragraph (3).

(7) Further provisions regarding the implementation of verification as referred to in paragraph (2) and the implementation of the monitoring as referred to in paragraph (6) are governed by the Regulation of the Director General of the Treasury.

Article 42 (1) The delivery of the Treasurer LPJ as referred to in Article 40

paragraph (1) and Article 41 of the paragraph (4) is at the slowest of the next 10 (ten) months.

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(2) In terms of date 10 (ten) as referred to in paragraph (1) fall on the holiday, the delivery of the Treasurer LPJ as referred to in Article 40 paragraph (1) and Section 41 of the paragraph (4) are executed on the day of work Previously.

Section 43

(1) In the event of the delivery of the Treasurer LPJ as referred to in Article 40 paragraph (1) and Section 41 of the paragraph (4) exceeds the time limit as referred to in Section 42, KPPN charges the issuer of issuer SP2D on SPM-UP/SPM-TUP/SPM-GUP and SPM-LS submitted by the Treasurer of the Spend.

(2) Sanctions as referred to in paragraph (1) do not free the Treasurer from the obligation to deliver the LPJ.

Section 44 (1) KPPN presents the Treasurer ' s LPJ List as referred to

in Section 41 of the paragraph (5) to the Office of the Directorate General of the Treasury the slowest 15 (fifteen) business days next month.

(2) In terms of There is an improvement on the Treasurer's LPJ List, KPPN delivers its overall repair to the Office of the treasury General Directorate.

Article 45

(1) After receiving the LPJ Treasurer List of KPPN as intended in Article 44, the Office of the Regional Directorate General of the Treasury performs the recapitulation and assemble the Recapitulation of the Treasurer per Section of the Regional Budget.

(2) The Office of the Directorate General of the Treasury has delivered the Recapitulation of LPJ Treasurer per Section of the Regional Budget as referred to the paragraph (1) to Headquarters of the General Directorate General of the U.p. Treasury Management is the slowest 20 (twenty days) business day next month.

(3) In the event there is an improvement over the Recapitulation of the Treasurer LPJ as referred to in paragraph (1), the Office of the Regional Directorate General of the Treasury delivered the repair In its entirety to the Central Office of the General Directorate General of the U.p. Directorate of State Cash Management.

(4) The Office of the Regional Directorate General of the Treasury did monitoring over the delivery of the LPJ Treasurer List of KPPN as referred to in Article 44 including the delivery of the LPJ's List of the Treasurts as referred to in paragraph (3).

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(5) Further provisions on the execution of the recapitulation and the drafting of the Recapitulation of the Treasurer per Section of the Regional Budget as referred to in paragraph (1) and the execution of the monitoring as referred to the paragraph (4) is governed with the Regulation of the Director General of the Treasury.

Article 46 (1) After receiving the Recapitulation of the Treasurer per Budget Section

The region level as referred to in Article 45, Directorate of Cash Management Country performs recapitulation and compiling the Recapitulation LPJ Treasurer per Section National level budget.

(2) The Directorate of State Cash Management conducted monitoring of the delivery of Recapitulation LPJ Treasurer per Section of the Regional Budget from the Office of the Directorate General of the Treasury as intended in Article 45.

(3) Further provisions regarding the implementation of the recapitulation and the drafting of the Recapitulation of the Treasurer per Section of the National Budget as referred to in paragraph (1) and the implementation of the monitoring as intended on verse (2) is governed with the Regulation of the Director General of the Treasury.

BAB IX CLOSING PROVISIONS

Article 47 At the time the Minister 's Ordinance came into effect, the Regulation of the Minister of Finance Number 73 /PMK.05/ 2008 on the Tata Manner Of Entrepreneurship And Drafting Of The Ministry' s Treasurer ' s Accouncance Report The state/work/office/unit, revoked and declared not in effect.

Article 48 of the Minister's Ordinance came into effect on the date of the promulctest.

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For everyone to know it, ordering the Minister of the Union Regulation by its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 15 November 2013 MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA, MUHAMAD CHATIB BASRI

PROMULCIED IN JAKARTA ON 15 NOVEMBER 2013 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, AMIR SYAMSUDIN

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