Regulation Of The Minister Of Finance Number 217/fmd. 05/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 217/PMK.05/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51584f6fe0a542313233343538.html

BN 1621-2013. doc REPUBLIC INDONESIA No. 1621, 2013 the MINISTRY of finance. Accounting System. Financial Reporting. Other Bodies. Changes. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 217/FMD. 05/2013 ABOUT SECOND AMENDMENT OVER the REGULATION of the MINISTER of FINANCE NUMBER 235/FMD. 05/2011 ABOUT ACCOUNTING SYSTEMS and FINANCIAL REPORTING OTHER BODIES with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to implement the provisions of article 17 paragraph (7) of the regulations of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government as amended by regulation of the Minister of finance Number 233/FMD. 05/2011 predefined Rules, Finance Minister Number 235/FMD. 05/2011 about accounting systems and financial reporting other bodies as amended by regulation of the Minister of finance Number 200/FMD. 05/2012; b. that in order completion stipulation regarding the preparation of the financial statements and the Financial Report Overview and presentation of the balance of other bodies, need to change some of the provisions in the regulation of the Minister of Finance www.djpp.kemenkumham.go.id 2013, no. 1621 2 number 235/FMD. 05/2011 about accounting systems and financial reporting other bodies as amended by regulation of the Minister of finance Number 200/FMD. 05/2012; c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance about the second amendment over the regulation of the Minister of finance Number 235/FMD. 05/2011 about accounting systems and financial reporting to other Bodies; Remember: 1. Regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government as amended by regulation of the Minister of finance Number 233/FMD. 05/2011; 2. Regulation of the Minister of finance Number 235/FMD. 05/2011 about accounting systems and financial reporting other bodies as amended by regulation of the Minister of finance Number 200/FMD. 05/2012; Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the SECOND AMENDMENT OVER the REGULATION of the MINISTER of FINANCE NUMBER 235/FMD. 05/2011 ABOUT ACCOUNTING SYSTEMS and FINANCIAL REPORTING to OTHER BODIES. Article I a few provisions in the regulation of the Minister of finance Number 235/FMD. 05/2011 about accounting systems and financial reporting other bodies as amended by regulation of the Minister of finance Number 200/FMD. 05/2012, amended as follows: 1. The provision of article 1 point 6 was modified and among the number 6 and number 7 added three (3) numbers, i.e. figures 6A, 6B, 6 c and numbers so that article 1 reads as follows : Article 1 1. Budget income and Expenditure the State's next BUDGET is abbreviated annual financial plan approved by the State House of representatives, whose www.djpp.kemenkumham.go.id 2013, no. 1621 3 introduction from 1 January until 31 December of the year concerned. 2. The General Treasurer financial reports state that subsequently abbreviated to LKBUN is a combined financial statement reporting entity the General Treasurer of the State, financial information in the management of the State's General Treasurer, and other related units that manage and/or controlled government assets not reported in the financial statements of the Ministry of State/institution, which consists of the realization of the Budget Report, balance sheet, cash flow statement, and notes to financial statements. 3. The financial report of the Central Government which further shortened LKPP is accountability for financial management of the country during a period that consists of the realization of the Budget Report, balance sheet, cash flow statement, and notes to financial statements. 4. The unit of work is the Satker hereinafter referred to as a power user/users Budget Items that are part of an organizational unit in the Ministries/agencies that carry out one or more activities of a program. 5. 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. 6. Units and other Agencies further abbreviated to UBL is the organizational unit that was established for the purpose of carrying out certain activities and programs as mandated by regulations perundangan-undangan and/or support the functions of Ministries/institutions which are not hierarchically below and shall not be liable directly to the leadership of the Ministries/Agencies. 6a. Satker UBL is the UBL in the framework of the management of its financial reserves established as a unit of work. 6B. UBL Satker Part is that in the framework of the management of UBL the Financials being part of a particular unit of work and implementation of its activities to support the achievement of output units of work activities in question. 6 c. UBL instead of Satker UBL is that is not a part of the Satker UBL or UBL Satker. 7. The accounting Unit of the State's General Treasurer, Associate financial reporting other bodies hereinafter abbreviated STEAM BUN-www.djpp.kemenkumham.go.id 2013, no. 1621 4 LBC is the organizational unit echelons I in charge of Ministry of finance to help BUN in compiling reports of other entities financial position of the UBL as not the Satker and an overview of the financial statements of Other bodies of the entire Unit. 8. The Directorate General of the Treasury of the abbreviated DJPBN is an instance of Echelon I in the Ministry of finance acted as a STEAM BUN-LBC. 9. The Directorate of accounting and financial reporting is Agency Echelon II at the DJPBN Ministry of finance who have basic tasks and functions to compose LK LKPP and BUN. 10. Overview of financial statements which further shortened ILK is a summary of the financial statements of other bodies, with the aim to facilitate users in understanding the financial reports of financial reporting information, and become a LKBUN attachment and LKPP. 2. The provisions of article 2 letter a modified, so that it reads as follows: article 2 of the regulation of the Minister administering the provisions regarding: a. reporting and submission of financial reports and ILK at the level of the UBL; and b. preparation of financial reports and ILK at the level of STEAM BUN-LBC. 3. The provisions of article 11 is amended to read as follows: article 11 (1) of the UBL Satker and UBL instead of Satker should deliver financial reports to STEAM BUN PBL annual and semiannual basis. (2) Section UBL Satker should deliver an overview of the financial statements to the STEAM BUN PBL annual and semiannual basis. (3) the submission of the financial report referred to in subsection (1) and an overview of the financial report referred to in subsection (2) is conducted at least: a. at the end of July the fiscal year running, for financial reports and semiannual financial reports Overview; and b. in mid-February of next year's budget, for the financial statements and the annual financial report Overview. www.djpp.kemenkumham.go.id 2013, no. 1621.5 (4) in the event of necessary and upon consideration of the needs of the preparation of the financial statements, the Director General of the Treasury may set a time limit for the submission of financial statements and the Financial Report Overview outside of the provisions referred to in paragraph (3). 4. The provisions of article 13 is amended to read as follows: article 13 (1) of the UBL Satker and UBL instead of Satker should make a statement of responsibility (Statement of Responsibility) to financial statements forward. (2) section UBL Satker should make a statement of responsibility (Statement of Responsibility) over financial reporting Overview forward. (3) a statement of responsibility (Statement of Responsibility) created by UBL Satker as referred to in paragraph (1) contain a statement that the financial management has been organized on the basis of the applicable provisions in accordance with that set forth in the provisions on accounting and the Financial Reporting system of the Central Government. (4) a statement of responsibility (Statement of Responsibility) for UBL instead of Satker as referred to in paragraph (1) contains a statement that good financial management that comes from the STATE BUDGET and Non BUDGET have been held based on conditions. (5) a statement of responsibility (Statement of Responsibility) created by UBL Satker part referred to in paragraph (2) contains a statement that the Overview of the financial statements have been prepared based on the data of the budget and the realization of existing spending on the part of the satker UBL. (6) the form and content of the statement of responsibility (Statement of Responsibility) UBL made to format as listed in the module system of accounting and financial reporting to other Bodies. 5. Among the CHAPTER VII and Chapter VIII inserted two chapters, namely CHAPTER VIIA and VIIB to read as follows: Chapter VIIA STATEMENT HAS DIREVIU Article 14A www.djpp.kemenkumham.go.id


2013, no. 1621 6 (1) the financial statements referred to in article 12 direviu by internal auditing the Government Apparatus at the Ministry of finance. (2) results of reviu referred to subsection (1), reports the results poured in the form of the statement has been Direviu reviu. (3) the statement has been Direviu as referred to paragraph (2) was signed by internal auditing the Government Apparatus at the Ministry of finance. (4) the form and content of the statement have been Direviu as referred to in paragraph (3) is made according the format as listed in the module system of accounting and financial reporting to other Bodies. CHAPTER VIIB FINANCIAL REPORTING the LIQUIDATION of UBL Article 14B (1) of the financial statements prepared by the UBL liquidation UBL experiencing conditions as follows: a. is declared inactive; b. change the status of the Satker UBL became part of the Satker UBL or become UBL instead of Satker; c. change the status of the UBL instead of Satker become UBL Satker or become part of the Satker UBL; d. do not meet the criteria of UBL referred to in the modules for accounting and financial reporting system of the other bodies. (2) the preparation of financial statements the liquidation of UBL as referred to in subsection (1) is carried out with reference to the regulation of the Minister of finance governing the implementation of the liquidation of the entity accounting and reporting entities. 6. The provisions of article 3 is amended to read as follows: article 15 (1) of the UBL too late or not delivered a financial statement or Summary of the financial statements may be subject to sanctions. (2) the sanctions referred to in paragraph (1) is given by the Minister of finance as the BUN and can be delegated to the Director General of the Treasury. (3) the sanctions referred to in paragraph (1) be: www.djpp.kemenkumham.go.id 2013, no. 1621 7 a. a written Reprimand; b. Administrative Sanctions, for the UBL does not get funds from the STATE BUDGET; c. Proposed budget cuts to the Director General of Budget and/or its parent Institution Leader/Minister, to UBL who get funds from the STATE BUDGET. (4) a written Reprimand as referred to in paragraph (2) letter a is given in terms of UBL too late delivering financial statements or financial statements Summary in accordance with the time limit referred to in article 11. (5) administrative Sanctions referred to in paragraph (3) the letter b is given in terms of the UBL does not deliver annual report until the completion of the financial statement level UAPBUN-PBL period concerned referred to in article 12. (6) the proposed budget cuts as referred to in paragraph (2) Letter c is given in terms of the UBL did not convey a financial statement or Summary financial reports for 2 (two) years in a row to the UAPBUN-PBL as stipulated in article 12. 7. Figure 3 in chapter III on the Financial Reporting Procedures in the module System of financial accounting and reporting other bodies as listed in the annex to the regulation of the Minister of finance Number 235/FMD. 05/2011 about accounting systems and financial reporting other bodies modified so that it becomes as follows: 3. The preparation of the financial statements and the Financial Report Overview by STEAM BUN-LBC after receiving the financial statements of the UBL instead of Satker , Steam BUN-LBC compiled financial statements form the balance of other bodies. The balance of other bodies in question presents the financial position of the financial statements contained in the Satker UBL instead of with the following conditions: a. served in other asset groups on Other Assets post of Equity on the Other Agency Units; b. net equity value of Presented on the above post, it does not present the value of assets and liabilities UBL instead of the Satker. www.djpp.kemenkumham.go.id 2013, no. 1621 8 Assets contained on UBL Satker or UBL Satker Section not included in the balance sheets of other bodies, because it has been consolidated into the balance sheets of the respective Ministries/Agencies financial reports. Next, a STEAM BUN-LBC compiled an overview of the financial statements. An overview of the financial statements in question drawn up on the basis of: a. financial statements instead of the Satker UBL; b. financial report of Satker UBL; and c. financial report Overview section of the Satker UBL. Preparation of ILK in question aims to provide additional information to users of financial statements, related resources and a mastery of the use of funds received from either the STATE BUDGET or from third parties. ILK used to recapitulate the financial report data from the entire UBL. ILK is the attachment of the State General Treasurer financial reports and financial statements of the Central Government. In order to make it easier for users of financial statements in understanding the information presented, then the balance sheet and the ILK can be accompanied by concise notes. 8. Chapter IV concerning the list of units of other bodies in the module system of accounting and financial reporting other bodies as listed in the annex to the regulation of the Minister of finance Number 235/FMD. 05/2011 about accounting systems and financial reporting other bodies as amended by regulation of the Minister of finance Number 200/FMD. 05/2012 was changed so that it becomes as follows: LIST of OTHER AGENCY UNIT NO. DESCRIPTION 1. Indonesia Academy of Sciences (AIPI) 2. Amil Zakat Nasional Agency (Baznas) 3. The Agency Coordinating the eradication of Fake Rupiah (BOTASUPAL) 4. National Board certification of Professions (BNSP) 5. Marine Security Coordination Board (BAKORKAMLA) 6. National Spatial Coordination Board (BKPRN) www.djpp.kemenkumham.go.id 2013, no. 1621 9 7. The implementing agency Manager Istiqlal mosque (BPPMI) 8. The Agency Advocates the development of a drinking water supply system (BPP-SPAM) 9. Oil & gas Downstream Regulatory Agency (BPH OIL) 10. Perpetual Funds Management people (BP DAU) 11. Property management KAPET Bandar Aceh Darussalam – Construction Management 12. KAPET Batui-Property Management Construction Management No. DESCRIPTION 13. KAPET Batulicin-property management Construction Management 14. KAPET Breed property management-Construction Management 15. KAPET Bima-property management Construction Management 4. KAPET Bukari-property management Construction Management 17. Property management KAPET DAS KAKAB-Construction Management 18. Equatorial-KAPET property management Construction Management. KAPET Manado, Bitung property management-Construction Management. Mbay KAPET property management-Construction Management 9. KAPET Parepare-property management Construction Management 22. KAPET Sasamba property management-Construction Management 23. Spooky-KAPET property management Construction Management www.djpp.kemenkumham.go.id 2013, no. 1621 10 24. The National Consumer Protection Agency of INDONESIA (BPKN) 25. Agency Staffing Considerations (BAPEK) 26. Agency consideration of Housing Savings – a CIVIL SERVANT (PNS-BAPERTARUM) 27. The body of Waqf Indonesia (BWI) 28. The National Energy Board (DEN) 29. The sugar Council of Indonesia (DGI) 30. Board of the free trade area and the free port of Batam, Bintan and Karimun 31. Marine Board of Indonesia (DEKIN) 32. Agency Consideration of national Cinema (BP2N) 33. Food Security Council (DKP) No. BREAKDOWN of the 34. Indonesia Cooperative Council (DEKOPIN) 35. Special Economic Area National Council (DN KEK) 36. The National Council on climate change (DNPI) 37. The National Space and Aviation Council (DEPANRI/LAPAN) 38. The Board of Waging national (DEPENAS) 39. The Press Council of 40. Autonomous region Advisory Council (DPOD) 41. The President's Advisory Council (Wantimpres) 42. The National Research Council (DRN) 43. The national water resources Council (DSDAN) 44. The Board of the national information communication Technology (DETIKNAS) 45. The brand Appeals Commission 46. The Patent Appeal Commission 47. The National Law Commission (KHN) www.djpp.kemenkumham.go.id 2013, no. 1621 11 48. Central Information Commission (KIP) 49. Biological Product Safety Commission genetic engineering (KKH PRG) 50. Attorney General of the Republic of Indonesia Commission 51. The National Police Commission (Kompolnas) 52. National Commission on Anti violence against women (KOMNAS female) 53. National Elderly Commission (KOMNAS ELDERLY) 54. The national AIDS Mitigation Commission (ONE) 55. Commission Comptroller Haji Indonesia (KPHI) 56. Indonesia Broadcasting Commission (KPI) 57. The National Accreditation Commission (KAN) 58. Child Protection Commission Of Indonesia (KPAI) No. DESCRIPTION of 59. National Action Committee on the Elimination of these forms of Work Badly for children (KAN-PBPTA) 60. National Economic Committee (KEN) 61. National Innovation Committee (KIN) 62. Defense Industry Policy Committee (KKIP) 63. The Committee's policy of Accelerating the provision of infrastructure (KKPPI) 64. National Transportation Safety Committee (KNKT) 65. The National Sports Committee of Indonesia (KONI) 66. The national Bureaucracy Reform Briefing Committee (KPRBN) 67. The company's Privatization Committee of the company (Persero) 68. Government Accounting Standards Committee (KSAP) 69. Committee on national standards for units of measurement (KSNSU) 70. The Medical Council, Indonesia (KKI) 71. Officers of the Corps of the Republic of Indonesia (INDEPENDENCE) www.djpp.kemenkumham.go.id


2013, no. 1621 12 72. National Tripartite Cooperation agencies (CATEGORIZED AS TN) 73. Victim and Witness Protection Agency (LPSK) 74. National Productivity Institute (LPN) 75. Film Censorship Institute (LSF) 76. Health worker Discipline Tribunal (MDTK) 77. Asahan authority 78. Tax Court 79 Secretariat. The President's Special staff of 80. Work unit President, monitoring and control of development (UKP PPP) 81. The national coordinating body of the extension of agriculture, fishery and forestry 82. The unit of acceleration Development province of Papua and West Papua No. DESCRIPTION of 83. The implementing agency for the development of strategic areas and infrastructure of the Sunda Strait 84. National Coordination Committee of Penceegahan and eradication of the crime of money laundering 85. Indonesia tourism promotion agency of 86. Committee on Acceleration and expansion of Indonesia's economic development 87. National Commission on the control of zoonoses 88. The National Social Security Council 89. We Hope Foundation/property management and development of the TMII 90. The Foundation Building the Veteran RI "Graha Purna Yudha" 9. Chapter V concerning the Format of the Summary financial statements of the Agency and other statements of responsibility in the Module System of financial accounting and reporting other bodies as listed in the annex to the regulation of the Minister of finance Number 235/FMD. 05/2011 about accounting systems and financial reporting Agency More www.djpp.kemenkumham.go.id 2013, no. 1621 13 as amended by regulation of the Minister of finance Number 200/FMD. 05/2012 is modified as follows: a. Format Overview of the financial statements of other Entities legal entities State Income , load, and a net Surplus/Deficit Per 31 December 20XX and the overview of the financial statements of other Entities State-owned legal entity Per 31 December 20XX removed; b. change the format of the Summary financial statements of the Agency Other Non Structural STATE BUDGET STATE BUDGET/Non and Total assets Per December 31, 20XX, an overview of the financial statements of other Entities of the Foundation the State-owned Assets, liabilities, and equity Per Per December 31, 20XX, an overview of the financial statements of other State-owned Foundation Agency Revenue, expense, and Net Surplus/Deficit Per December 31, 20XX, and statements of responsibility STEAM BUN financial reporting other bodies; and c. increase the format of the statement of responsibility of the UBL Satker and Part of the format Statement is a Review of STEAM BUN-PBL, so that chapter V be as follows: www.djpp.kemenkumham.go.id 2013, no. 1621 14 www.djpp.kemenkumham.go.id 2013, no. 1621 15 www.djpp.kemenkumham.go.id 2013, no. 16, 1621 www.djpp.kemenkumham.go.id 2013, no. 1621 17 www.djpp.kemenkumham.go.id 2013, no. 18, 1621 www.djpp.kemenkumham.go.id 2013, no. 1621 19 STATEMENT of RESPONSIBILITY of the UNIT'S OTHER BODIES is NOT a UNIT of WORK statement of responsibility for the contents of financial statements ... ... ... which is a Unit of other entities Not Working as a unit is attached is our responsibility. In accordance with Act No. 17 of 2003 about the finances of the State and law No. 1 of 2004 on the Treasury of the State, Other Agencies that units that we lead is part of the finances of the State, both of which get funding from the STATE BUDGET and non BUDGET, so we are obliged to report all resources and the realization of the use of funds that became our responsibility to the Director-General of the Treasury as Chairman of Accounting Units of the State General Treasurer Maid Merging Other Agencies. These financial statements have been prepared on the basis of an adequate internal control system and its contents have been presenting information of the implementation of the budget and financial position properly in accordance with the prevailing accounting standards (in terms of units of other bodies have used accounting standards) Jakarta, Head/Chairman/Chairman Unit of other bodies () www.djpp.kemenkumham.go.id 2013, no. 1621 20 STATEMENT of RESPONSIBILITY of the OTHER BODY PARTS UNIT UNIT of WORK statement of responsibility of the contents of the Summary financial statements........ as attached is our responsibility. In accordance with Act No. 17 of 2003 about the finances of the State and law No. 1 of 2004 on the Treasury of the State, Other Agencies that units that we lead is part of the finances of the State, both of which get funding from the STATE BUDGET and non BUDGET, so we are obliged to report all resources and the realization of the use of funds that became our responsibility to the Director-General of the Treasury as Chairman of Accounting Units of the State General Treasurer Maid Merging Other Agencies. An overview of the financial statements have been prepared based on the data of the budget and the realization of existing expenditures on Other Agency Units ... ... Jakarta, Head/Chairman/Chairman Unit of other bodies () www.djpp.kemenkumham.go.id 2013, no. 1621 21 STATEMENT of RESPONSIBILITY STEAM BUN OTHER AGENCY FINANCIAL REPORTING statements of responsibility for the content of financial reports at the level of units of other bodies is the responsibility of each Chairman/Head/Leader of the Agency's other Units. We are only responsible for the preparation of the financial statements of truth at the level of Associate Accounting Unit Treasurer General State financial reporting Agency other (STEAM BUN-PBL). STEAM BUN financial reports-financial reports organized by PBL entire Unit other bodies is not a unit of work. The financial statements of other Entities not Unit work unit prepared and its contents have been presenting information of the implementation of the budget and financial position properly in accordance with the prevailing accounting standards (in terms of units of other bodies have used accounting standards). Jakarta, Director General of the Treasury, as the leader of the STEAM BUN-LBC () www.djpp.kemenkumham.go.id 2013, no. 1621 22 STATEMENTS HAD DIREVIU INSPECTORATE GENERAL of FINANCE MINISTRY Statement Has Directorate General of the Treasury Direviu As STEAM BUN Other Agency financial reporting financial year............... We hereby declare has been doing reviu financial statements Directorate General of Treasury as STEAM BUN financial reporting other bodies in the form of a balance sheet for 31 December 20xx, in accordance with Government accounting standards and related laws and regulations. All information contained in the financial report of STEAM BUN financial reporting other bodies composed based on the financial statements of other Entities not the entire Unit a unit of work. Reviu principally consists of a request for information to officials reporting entities and analytic procedures are applied over financial data. Reviu contains a narrower scope than an audit conducted the financial statements as a whole. Based on these, we declare reviu there is no difference that makes us confident that the financial statements presented does not in accordance with Act No. 17 of 2003 about the finances of the State, the Government Regulation Number 71 in 2010 about Governance, accounting standards and other related legislation. Place, date position of signatory's statements have been direviu, Chairman of Team Reviu (NIP). www.djpp.kemenkumham.go.id 2013, no. 1621 23 article II of this Ministerial Regulation comes into force on the date of promulgation. In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia. Established in Jakarta on December 31, 2013, the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMMAD CHATIB BASRI Enacted in Jakarta on December 31, 2013, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id