REPUBLIC OF INDONESIA STATE NEWS

No. 1621, 2013 MINISTRY OF FINANCE. Accounting. Financial Reporting. Another Body. Change.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 217 /PMK.05/ 2013 ABOUT

THE SECOND CHANGE TO THE REGULATION OF FINANCE MINISTER NUMBER 235 /PMK.05/2011 ABOUT

THE ACCOUNTING SYSTEM AND FINANCIAL REPORTING THE OTHER BODY

WITH THE GRACE OF THE GOD ALMIGHTY REPUBLIC OF INDONESIA,

DRAWS: A. that to implement the provisions of Article 17 paragraph (7) of the Regulation of the Minister of Finance Number 171 /PMK.05/ 2007 on the Accounting and Financial Reporting System of the Central Government as amended by the Regulation of the Minister of Finance Number 233 /PMK.05/2011, have been set the Finance Minister Regulation Number 235 /PMK.05/ 2011 on the Accounting and Other Financial Reporting Accounting System as amended with the Financial Minister Regulation Number 200 /PMK.05/2012;

b. that in order to make a provision of the Financial Report and the Overview of the Financial Report and the presentation of the Other Body Neraca, it needs to change some provisions in the Finance Minister's Regulation

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Number 235 /PMK.05/ 2011 on Other Agency Accounting and Financial Reporting System as amended with the Financial Ministerial Regulation Number 200 /PMK.05/2012;

c. that under consideration as referred to in letter a and letter b, need to establish the Finance Minister ' s Regulation on the Second Amendment to the Regulation of Finance Minister Number 235 /PMK.05/ 2011 on Other Agency Accounting and Financial Reporting Systems;

Given: 1. Regulation of the Finance Minister Number 171 /PMK.05/ 2007 on the Central Government Financial Accounting and Reporting System as amended by the Regulation of the Minister of Finance Number 233 /PMK.05/2011;

2. Regulations of Finance Minister Number 235 /PMK.05/ 2011 on the Accounting and Other Financial Reporting System as amended by the Regulation of Finance Minister Number 200 /PMK.05/2012;

DECIDED:

Establishing: MINISTER REGULATION FINANCE ABOUT THE SECOND CHANGE TO THE REGULATION OF FINANCE MINISTERS NUMBER 235 /PMK.05/2011 ABOUT THE ACCOUNTING SYSTEM AND OTHER BODY FINANCIAL REPORTING.

Article I

Some provisions in the Regulation of Finance Minister Number 235 /PMK.05/ 2011 on Accounting and Other Financial Reporting Systems as amended by the Regulation of Finance Minister Number 200 /PMK.05/2012, amended 1. The provisions of Article 1 of 6 are changed and between the number 6 and the number 7

added 3 (three) the number, number 6A, number 6B, and the number 6C so that Article 1 reads as follows:

Article 1

1. The State Revenue and Shopping Budget (APBN) is the annual financial plan of the State Government, which is approved by the People's Representative Council, which

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expiring from January 1 to December 31 of the following year.

2. The next Financial Report of the State General Treasurer (LKBUN) is a joint financial report of the State General Treasurer reporting entity, financial information that is in the management of the General Treasurer of the State, and other related units that manage and/or control of the Government 's unreported assets in the State Ministry' s Financial Reporting/Institution, consisting of the Budget Realization Report, the Balance, Cash Flow Report, and the Financial Report Notes.

3. The next Central Government Financial Report (LKPP) is the responsibility of the country's financial management during a period consisting of the Budget Realization Report, the Balance, Cash Flow Reports, and the Financial Report's Records.

4. The next unit of work called Satker is a Budget User Power User that is part of a unit of organization in the Ministry of State/Institution that carries out one or more activities of a program.

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

6. Other Entity Units which are further abbreviated as UBL are organizational units established with the aim of carrying out certain programs and activities mandated by the regulation of the invitations and/or supporting the function of the Ministry. The state/institution is hierarchically not directly below and is not directly responsible to the leadership of the Ministry of State/Society.

6A. UBL Satker is a UBL in order for its financial management to be established as a working unit.

6B. UBL Part Satker is a UBL in order to manage its financial management to be a part of a specific work unit and the implementation of its activities to support the achievement of the output of the work unit activities in question.

6C. UBL Not a Satker is a UBL which is not a UBL Satker or a UBL Part Satker.

7. Associate Accounting Unit of the General Treasurer of Other Financial Reporting States which is further shortened to VAPOR BUN-

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PBL is an eselon I organization unit in the Ministry of Finance tasked with assisting BUN in compiling other body financial position reports from UBL which as not Satker and Overview of Financial Reports from All Other Body Units.

8. The Directorate General of the Treasury, abbreviated as DJPBN, was the Instancy of Eselon I on the Ministry of Finance which acted as UAP BUN-PBL.

9. The Directorate of Accounting and Financial Reporting is the Instancy of Eselon II on the DJPBN of the Ministry of Finance which has the principal duties and functions to assemble the LK BUN and LKPP.

10. An overview of the subsequent Financial Reports abbreviated as ILK is a summary of the financial statements of the Other Body Units, with the aim of allowing users of financial statements in understanding the financial report information, and becoming the LKBUN and LKPP attachments.

2. The terms of the letter a Article 2 are amended, so that it reads as follows: Section 2

The rules of the Minister govern the provisions of: a. Reporting and delivery of financial and ILK report on the level

UBL; and

b. Drafting of financial and ILK reporting on the UAP BUN-PBL level. 3. The provisions of Article 11 are amended so that it reads as follows:

Article 11

(1) UBL Satker and UBL Not Satker must deliver financial statements to the STEAM BUN PBL as semestically and annually.

(2) UBL The Satker Section must be deliver the Financial Report Overview to the STEAM BUN PBL as semestically and annually.

(3) The delivery of the financial report as referred to in paragraph (1) and the Overview of the Financial Report as referred to in paragraph (2) are performed at the latest:

a. at the end of July the budget year running, for the financial and Overview Report of the Financial Markets Report; and

b. in the middle of February of the next budget year, for the annual Financial Report Overview and Overview.

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(4) In terms of need and for consideration of the needs of the drafting of the financial report, the Director General of the Treasury may set the delivery deadline the financial and Overview Report of the Financial Report in the Out of the provisions of verse (3).

4. The provisions of Article 13 are amended so that it reads as follows: Article 13

(1) UBL Satker and UBL not Satker should make a Statement of Responsibility (Statement of Responsibility) of the financial statements that are released.

(2) UBL section Satker must make a Statement of Responsibility (Statement of Responsibility) on the Overview of the Financial Report which it disowned.

(3) The Statement of Responsibility (Statement of Responsibility) made by UBL Satker as referred to in paragraph (1) contains a statement that financial management has held on the basis of the terms applicable to those provided in terms of the Central Government Financial Accounting and Reporting System.

(4) The Statement of Responsibility (Statement of Responsibility) for UBL is not The Satker as referred to in paragraph (1) contains the statement that the financial management of both the APBN and Non APBN has been held under applicable provisions.

(5) The Statement of Liability (Statement of Responsibility) made by UBL the Satker section as referred to in verse (2) contains a statement that the Overview of the Financial Report has been compiled based on the budget data and the realization of the shopping in UBL the satker section.

(6) The form and content of the Statement of Responsibility (Statement of Responsibility) UBL is made appropriate format as set forth in the Accounting Systems Module and Other Agency Financial Reporting.

5. Between BAB VII and BAB VIII inserted 2 (two) BAB, namely BAB VIIA and VIIB so it reads as follows:

CHAPTER VIIA STATEMENT HAS BEEN REVIU

Article 14A

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(1) The financial statements as referred to in Article 12 are revised by the Government's Internal Surveillance Officer at the Ministry of Finance.

(2) The results reviu as referred to as paragraph (1) is poured in the report reviu of the Statement has been revivated.

(3) The Statement has been revivated as contemplated by paragraph (2) is signed by the Government Intern Supervision Apparatus at the Ministry of Finance.

(4) The form and content of the Statement has been Reviu as referred to in paragraph (3) is created in the format as listed in the Accounting and Other Financial Reporting System Module.

CHAPTER VIIB FINANCIAL REPORTING LIQUIDATION UBL

Article 14B (1) The UBL liquidation financial report was compiled by UBL which

undergoes the conditions as follows: a. declared inactive; b. change status of UBL Satker to UBL Part Satker

or be a UBL Instead of Satker; c. UBL status change is not Satker to UBL Satker

or be a Satker Part;

d. not meet the UBL criteria as referred to in the Accounting and Other Financial Reporting System Module.

(2) The drafting of the UBL liquidation financial report as referred to paragraph (1) is implemented by referring to the Regulation The Finance Minister arranged regarding the liquidation of the accounting entity and the reporting entity.

6. The provisions of Article 15 are amended so that it reads as follows: Section 15

(1) the late UBL or undelivered financial statements or the Overview of the Financial Report may be sanctioned.

(2) Sanctions as referred to in paragraph (1) is provided by the Minister of Finance as BUN and can be delegated to the Director General of the Treasury.

(3) Sanctions as referred to in paragraph (1) are:

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a. A written reprimand; b. Administrative sanction, for UBL that does not get funding

from APBN; c. Budget cuts to the Director General

Budget and/or Minister/Leader of its parent agencies, to UBL which is getting funding from APBN.

(4) The written notice as referred to in paragraph (3) of the letter a given in case of late UBL convees the financial report or Overview of the Financial Report according to the time limit as referred to in Article 11.

(5) Sanctions The administrative unit of the Cloud Service is provided in accordance with the terms of the IBM International Terms of Service ("IBM").

(6) Proposed budget cuts as referred to in paragraph (3) letter c given in the case of UBL providing the financial report or Overview of the Financial Report for 2 (two) consecutive years to UAPBUN-PBL as referred to in Article 12.

7. Figure 3 in Chapter III concerning the Financial Reporting Methods in the Accounting and Other Financial Reporting Systems Module as set forth in the Financial Ministerial Regulation Directive Number 235 /PMK.05/ 2011 on Accounting and Reporting System The Other Body finances were changed to the following: 3. Drafting of the Financial Report and Overview of the Financial Report

by UAP BUN-PBL After receiving a financial report from UBL Instead of Satker, UAP BUN-PBL compiled a financial report of the Other Body Neraca. The Other Agency ' s balance is referred to present the financial position contained in the UBL Financial Report Not Satker with the provision as follows: a. Presented in Other Asset Groups in Asset posts

Other than Equity in Other Agency Units; b. Presented as large as a net equity value in that post at

above, it does not present the value of the asset and the obligations of UBL Not Satker.

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The assets contained in UBL Satker or UBL Part Satker are not included in the Other Body Neraca, as it is consolidated into Neraca each of the Ministry's Financial Services/Instituations. Subsequently, UAP BUN-PBL compiled the Financial Report Overview. An overview of the Financial Report is set up based on: a. Financial Report UBL Not Satker; b. Financial Report UBL Satker; and c. Overview of the UBL Financial Report Part Satker. The preparation of the ILK is intended to provide additional information for users of the financial report related to the resource mastery and use of funds received from both the APBN and from the Third Party. ILK is used to bind the financial report data of the entire UBL. ILK is an Attachment of the Financial Reporting of the State General Treasurer and the Central Government Finance Report. In order to make it easier for financial report users to understand the information presented, then Neraca and ILK can be accompanied by a concise note.

8. Chapter IV of the Other Body Unit List in the Accounting and Other Financial Reporting Systems Module as set forth in the Financial Minister Regulation Directive Number 235 /PMK.05/ 2011 on Accounting and Financial Reporting System Others as amended with the Finance Minister Regulation Number 200 /PMK.05/ 2012 were changed to the following:

THE OTHER LIST OF UNITS

NO. Descriptive

1. Indonesian Academy of Sciences (AIPI)

2. National Amil Charity (Baznas)

3. The Coordination Body For The Eradication Of The Fake Rupiah (BOTASUPAL)

4. National Governing Body Certification Profession (BNSP)

5. The Marine Security Coordinating Agency (BAKORKAMLA)

6. National Spatial Arrangement Coordination Body (BKPRN)

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7. Governing Body Manager Istiqlal (BPPMI)

8. The Supporting Body Of The Development Of The Drinking Water Supply System (BPP-SPAM)

9. BPH MIGAS (BPH MIGAS)

10. The People's Eternal Fund Management Agency (BP DAU)

11. KAPET Bandar Aceh Darussalam-Coaching Management Management

12. KAPET Batui Manager Body-Management Management Development

NO. "

13". KAPET Coal Management-Management Management Manager

14. KAPET Biak-Coaching Management Management

15. KAPET Management Agency (BAPET) Management Management

16. KAPET Maintainer-Coaching Management

17. Kapet Das kakab-management Management Management

18. Equatorial KAPET Maintainer-Coaching Management Management

19. KAPET Manado Bitung-Coaching Body Management Management

20. KAPET Mbay-Coaching Management Management

21. KAPET Parepare-Coaching Management of Management

22. Agency KAPET Sasamba-Coaching Management

23. KAPET Manager Body-spooky Management-Management Management

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24. National Consumer Consumer Protection Agency (BPKN)

25. Employee deliberation Body (BAPEK)

26. Housing Savings Consideration Agency-PNS (BAFIGHUM-PNS)

27. "Indonesian Wakaf Agency" (BWI)

28. National Council of Energy (DEN)

29. Indonesia Sugar Council (DGI)

30. The Board of Free Trade Area and the Free Port of Batam, Bintan and Karimun

31. Indonesia Maritime Council (DEKIN)

32. National Cinema Consideration Agency (BP2N)

33. The Food Security Council (DKP)

NO. The URL

34. Indonesian Cooperative Council (DEKOPIN)

35. National Council of Special Economic Area (DN KEK)

36. National Council of Climate Change (DNPI)

37. National Board of Aviation and Space (DEPANRI/LAPAN)

38. The National Council (DEPENAS)

39. Press Board

40. Regional Autonomy Considerations Council (DPOD)

41. The President's Council of consideration (Wantimpres)

42. National Research Council (DRN)

43. National Water Resources Board (DSDAN)

44. National Communications Information Technology Council (DETIKNAS)

45. The Brand Appeal Commission

46. Patent Appeals Commission

47. National Law Commission (KHN)

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48. The Central Information Commission (KIP)

49. The Biological Security Commission Of Genetic Engineering Products (KKH PRG)

50. Prosecutor Commission of the Republic of Indonesia

51. The National Police Commission (Kompolnas)

52. National Commission of Anti-Violence Against Women (FEMALE COMNAS)

53. The National Commission of the Old Age (OLD KOMNAS AGED)

54. National AIDS Prevention Commission (KPAN)

55. Supervision Commission of Hajj Indonesia (KPHI)

56. Indonesian Broadcasting Commission (KPI)

57. National Accreditation Commission (KAN)

58. Indonesian Child Protection Commission (KPAI)

NO. "

59". National Action Committee on the Elimination of Forms of Bad Work Forms for Children (KAN-PBPTA)

60. National Economic Committee (KEN)

61. National Innovation Committee (KIN)

62. Defense Industry Policy Committee (KKIP)

63. The Acceleration Policy Committee of Infrastructure Supply (KKPPI)

64. National Committee of Transportation Safety (KNKT)

65. National Sports Committee of Indonesia (KONI)

66. National Bureaucratic Reform Committee (KPRBN)

67. The Privatization Committee Of The Company Perseroan (Persero)

68. Government Accounting Standards Committee (KSAP)

69. National Standards Committee for Units of Measure (KSNSU)

70. Konsil Medicine Indonesia (KKI)

71. Indonesia's Republic of Indonesia (KORPRI)

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72. National Tripartite Cooperation Agency (LKS TN)

73. Witness Protection and Victims Protection Agency (LPSK)

74. National Productivity Institutions (LPN)

75. Film Sensor Film (LSF)

76. The Assembly of Health Power Discipline (MDTK)

77. Authorita Asahan

78. Tax Court Secretariat

79. Presidential Special Staff

80. Working Unit of the President of the Surveillance and Control Control (UKP PPP)

81. National Coordination Body of Agriculture, Fisheries and Forestry

82. The Accelerating Unit of Development of the Province of Papua and West Papua

NO. "

83". Strategic Area Development and Sunda Strait Infrastructure Development Board

84. The National Coordinating Committee of Interceptions And Eradication Of Money Laundering Crimes

85. " Indonesia Tourism Promotion Board

86. Indonesia Economic Development and Expansion Committee

87. Zoonotic Control National Commission

88. National Social Security Council

89. Foundation of Our Hope/Board of Manager and Development TMII

90. Veterans Building Foundation RI "Graha Purna Yudha"

9. Chapter V of the Other Body Financial Report Overview Format and the Statement of Responsibility in the Accounting and Other Financial Reporting Module Module as set forth in the Financial Ministers Regulation Directive Number 235 /PMK.05/ 2011 on Other Agency Accounting and Financial Reporting Accounting System

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as amended with the Finance Minister Regulation Number 200 /PMK.05/ 2012 was changed as follows:

a. The Other Body's Legal Body Legal Overview Format, load, and Surplus/Net Deficit Per December 31, 20XX and Other Body Finance Reports Overview of State Property Per December 31, 20XX were removed;

b. change the format of Other Body Financial Reports Overview APBN/Non APBN and Total Assets Per December 31, 20XX, Overview of Other Agency Financial Reports Foundation Property, Liability, and Equity Per Per December 31, 20XX, Overview of the Other Body Finance Report Foundation Property, Load, and Net Surplus/Deficit Per December 31, 20XX, and Other Agency Financial Reporting Vapor Liability Statements; and

c. add to the Liability Statement of Liability Answer UBL The Satker Section and the Statement of Statements Have Been In-Review UAP BUN-PBL,

so that Chapter V becomes the following:

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OTHER BODY UNIT LIABILITY STATEMENTS ARE NOT UNITS OF WORK

STATEMENT OF RESPONSIBILITY

CONTENTS OF THE FINANCIAL STATEMENTS ......... WHICH ARE OTHER BODY UNITS NOT A WORKING UNIT As attached is our responsibility.

In accordance with Law No. 17 of the Year 2003 on State Finance and the Law No. 1 Year 2004 on the State Treasury, that Other Body Units that we lead is part of the State ' s Finance, both of which are getting funding from APBN nor non-APBN, so we are required to report the entire resource and the realization of the use of the funds which we are responsible to the Director General of the Treasury as the Chief Accounting Unit of the General Treasurer of the State of the Board of the Agency Other.

The Financial Report has been compiled based on an adequate internal control system and its contents have presented budget execution and financial position information in accordance with the applicable Accounting Standards. (in terms of Other Body Units already using Accounting Standards)

Jakarta,

Head/Chairperson/Other Body Unit Director

()

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STATEMENT OF OTHER BODY UNIT RESPONSIBILITY