Act No. 14 Year 2012

Original Language Title: Undang-Undang Nomor 14 Tahun 2012

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e9a9688a0811b313231353231.html

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Back COUNTRY SHEET Republic of INDONESIA No. 178, 2012 (Additional explanation in the State Gazette of the Republic of Indonesia Number 5341) legislation of the REPUBLIC of INDONESIA number 14 in 2012 ABOUT ACCOUNTABILITY for the IMPLEMENTATION of BUDGET REVENUE and EXPENDITURE of the STATE FISCAL YEAR 2011 with the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: a. that the Budget of income and Expenditure of the State (BUDGET) year 2011 budget are enacted by law No. 10 of 2010 as amended by law number 11 year 2011 about the change in the law number 10 In 2010, its implementation needs to be carried out examination and accounted for according to law No. 15 of 2004 concerning the examination of the management and financial responsibility of the State;
b. that in accordance with the provisions of article 30 paragraph (1) of Act No. 17 of 2003 about the finances of the State and of article 4 paragraph (2) of Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State, against the implementation of the STATE BUDGET fiscal year 2011 examination has been carried out by the Agency of financial Examiners (CPC);
c. that in accordance with article 3, paragraph (2) of article 32, and article 30 of Act No. 17 of 2003 about the finances of the State, and article 38 of the Act number 10 of 2010 about the budget of the State Expenditures and revenues of the fiscal year 2011 BUDGET the implementation of accountability, fiscal year 2011 should be established by law;
d. that the discussion of the law on the implementation of accountability for Budget revenue and Expenditure of the State fiscal year 2011 do the House of representatives (DPR) together with the Government and with attention to the consideration of the regional representative Council (DPD) appropriate regional representative Council Decree Number 72/DPD RI/IV/2011-2012 on July 12, 2012;
e. that based on considerations as referred to in letter a, letter b, letter c, letter d, and the need to establish laws on the Responsibility over the implementation of the Budget of the State Expenditures and revenues of the fiscal year 2011;
Remember: 1. Article 5 paragraph (1), article 20 paragraph (1), subsection (2) and paragraph (5), article 11 paragraph (1) and article 23E of the Constitution of the Republic of Indonesia in 1945;
2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
4. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
5. Act No. 3 of 2006 about Agency Financial Examiner (State Gazette of the Republic of Indonesia year 2006 Number 85, an additional Sheet of the Republic of Indonesia Number 4654);
6. Act No. 10 of 2010 about the budget revenue and Expenditure of the State fiscal year 2011 (State Gazette of the Republic of Indonesia Number 126 of 2010 an additional Sheet of the Republic of Indonesia Number 5167), as amended by law number 11 of 2011 (Gazette of the Republic of Indonesia Number 81 in 2011, an additional Sheet of the Republic of Indonesia Number 5233);
7. Act No. 12 year 2011 about the formation of Legislation (State Gazette of the Republic of Indonesia Number 82 in 2011, an additional Sheet of the Republic of Indonesia Number 5234);
Together with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA and the PRESIDENT of the REPUBLIC of INDONESIA DECIDES: setting: the law on the IMPLEMENTATION of ACCOUNTABILITY for BUDGET REVENUE and EXPENDITURE of the STATE FISCAL YEAR 2011.
Chapter 1 accountability for the implementation of the fiscal year 2011 STATE BUDGET contained in the financial report of the Government Center in 2011 as set out in the annex to this Act.

Article 2 Central Government financial reports as stipulated in article 1, consisting of: 1. The report of the realization of the STATE BUDGET fiscal year 2011;

2. Central Government Balance per 31 December 2011;

3. Cash flow statement Year 2011 budget; and 4. Notes to financial statements.

Article 3 (1) the realisation of State income and Grant Year 2011 budget is Rp 1.210.599.653.359.415 (one hundred ten quadrillion trillion five hundred ninety nine billion six hundred and fifty-three million three hundred and fifty-nine thousand four hundred and fifteen dollars).
(2) the realization of the State fiscal year 2011 Spending is amounting to Rp 1.294.999.146.475.024 (one quadrillion hundred ninety-four trillion nine hundred ninety nine billion one hundred and forty-six million four hundred seventy-five thousand twenty-four dollars).
(3) based on the realization of the State revenue and grants as referred to in paragraph (1) and State Expenditure as referred to in paragraph (2), then going on the fiscal year 2011 budget deficit amounting to Rp 84.399.493.115.609 (eighty-four trillion three hundred ninety-nine billion four hundred and ninety-three million one hundred and fifteen thousand six hundred and nine dollars).
(4) Financing to close the fiscal year 2011 budget deficit as referred to in paragraph (3) is amounting to Rp 130.948.869.624.420 (one hundred thirty trillion nine hundred forty-eight billion eight hundred and sixty nine million six hundred twenty-four thousand four hundred and twenty dollars).
(5) based on a deficit Budget as referred to in paragraph (3) and the financing as referred to in paragraph (4), then there is the rest of the More Budget Financing (SiLPA) amounting to Rp 46.549.376.508.811 (forty-six trillion five hundred forty-nine billion three hundred and seventy-six million five hundred eight thousand eight hundred and eleven dollars).
(6) Balance the budget more (SAL) up to the end of the fiscal year 2011 is amounting to Rp 105.089.371.724.754 (one hundred and eighty-nine trillion five billion three hundred and seventy-one million seven hundred twenty-four thousand seven hundred fifty-four dollars) of: a. SAL up to the end of fiscal year 2010, which is amounting to Rp 98.909.703.335.446 (ninety-eight trillion nine hundred nine billion seven hundred and three million three hundred and thirty-five thousand four hundred forty-six dollars);
b. coupled with fiscal year 2011 SiLPA amounting to Rp 46.549.376.508.811 (forty-six trillion five hundred forty-nine billion three hundred and seventy-six million five hundred eight thousand eight hundred and eleven dollars);
c. the cash difference plus more fiscal year 2010 amounted to Rp 39.873.345.073 (thirty-nine billion eight hundred and seventy-three million three hundred forty five thousand and seventy-three cents);
d. coupled with the correction over SAL and SiLPA amounted minus Rp 90.538.415.576 (ninety billion five hundred and thirty eight million four hundred and fifteen thousand five hundred seventy-six dollars); and e. reduced use of SAL in 2010 amounting to Rp 40.319.043.049.000 (forty trillion three hundred nineteen billion forty-three million forty-nine thousand dollars).
(7) the correction SAL and SiLPA amounted minus Rp 90.538.415.576 (ninety billion five hundred and thirty eight million four hundred and fifteen thousand five hundred seventy-six dollars) as referred to in subsection (6) consists of: a. correction of initial balance Cash Office of the Ministry of State Treasury (KPPN) of minus Usd 205.049.095 (five million two hundred forty-nine thousand ninety-five cents);
b. correction of initial balance Cash on a public service Body (BLU) amounting to Rp 26.554.437.138 (twenty six billion five hundred and fifty-four million four hundred thirty-seven thousand one hundred thirty-eight cents);
c. correction of initial balance Cash grants in Ministries/institutions amounted to minus Rp 160.523.500 (one hundred and sixty million five hundred twenty-three thousand five hundred rupiah);
d. adjustment of refunds of income last year amounted to minus Rp 102.364.746.513 (one hundred and two billion three hundred sixty-four million seven hundred and forty-six thousand five hundred and thirteen cents);
e. adjustment of Money Supply (UPS) of minus Usd 551.052.742 (five hundred and fifty one million fifty-two thousand seven hundred and forty-two cents);
f. Adjustment Account Returns of minus Rp 216.316.651 (two hundred and sixteen million three hundred sixteen thousand six hundred and fifty-one cents); g. Adjustment of budget Income others amounting to Rp 52.302 minus (fifty-two thousand three hundred and two dollars);
h. Direct Grants of Cash Adjustment minus Usd 372.860.700 (three hundred and seventy-two million eight hundred sixty thousand seven hundred rupiah);
i. Cash KPPN Adjustments amounting to Rp 212.666.914 (two hundred and twelve million six hundred sixty-six thousand nine hundred and fourteen dollars);
j. adjustment of the Transfer amounting to Rp 4.176.986 (four million one hundred and seventy-six thousand nine hundred and eighty-six cents);
k. Cash Adjustment at BLU of minus Usd 375.080.500 (three hundred and seventy-five million eighty thousand five hundred rupiah); and l.  Cash adjustment at the BUN of minus Rp 13.064.014.611 (thirteen billion sixty-four million fourteen thousand six hundred eleven rupiah).
(8) the realization of the Budget of the State Expenditures and Revenues referred to in subsection (1) and paragraph (2), including the realization of the acceptance of the petroleum and natural gas are reported based on the principle of neto.
Article 4 (1) the Central Government Balance per 31 December 2011 provide financial information as follows: a. total assets amounting to Rp 3.023.447.176.100.695 (twenty-three quadrillion three trillion, four hundred and forty-seven billion one hundred seventy-six million one hundred thousand six hundred and ninety-five cents);

b. the amount of Liabilities amounting to Rp 1.947.373.299.153.001 (one quadrillion nine hundred forty-seven trillion three hundred and seventy-three billion, two hundred ninety-nine million one hundred fifty-three thousand one dollars); and c.  the amount of Equity Fund was Rp 1.076.073.876.947.694 (one quadrillion trillion seventy-six seventy-three billion eight hundred and seventy-six million nine hundred and forty-seven thousand six hundred and ninety-four cents).
(2) the assets on the balance sheet of the Central Government as per 31 December 2011 has been covering the reporting accounts ministries/agencies.
(3) in order to improve the management and presentation of reliability of assets, the Government should regulate the assets include inventory, assessment, utilization, and the legality of fixed assets in all ministries/agencies.
Article 5 cash flow statement Year 2011 budget provides financial information as follows: a. the amount of net cash flow from operating activities amounted to Rp 32.781.696.488.577 (thirty-two trillion, seven hundred eighty-one billion six hundred ninety-six million four hundred eighty-eight thousand five hundred seventy-seven cents);

b. the amount of net cash flow from investment activities of non financial assets minus Rp 117.624.715.204.186 (one hundred and seventeen trillion six hundred twenty-four billion seven hundred fifteen million two hundred and four thousand one hundred and eighty-six cents);

c. the amount of net cash flow from financing activity amounting to Rp 131.392.395.224.420 (one hundred thirty-one trillion three hundred ninety two billion three hundred and ninety-five million two hundred twenty-four thousand four hundred and twenty cents); and d. the amount of net cash flows from the activities of the non-budget amounting to Rp 1.313.542.615.553 (one trillion three hundred and thirteen billion five hundred forty two million six hundred and fifteen thousand five hundred fifty-three cents).
Chapter 6 notes to financial statements include a detailed list or explanation or analysis upon the value of an email is presented in the report on realization of the STATE BUDGET, balance sheet, and cash flow statement.

Article 7 the Central Government financial reports as stipulated in article 2, attached with a summary financial report of State enterprises, public service Agencies, and other bodies, and are equipped with the information of income and Expenditures are Accrued.

Article 8 (1) in terms of the realization of the budget expenditure exceeded budget realisation receipts fiscal year running, and there is a return of income in years ago, then SAL can be used.
(2) in order to affirm the reliability numbers SAL, SAL number of searches of Government and develop a cash management system/State General Treasurer's account (BUN).
(3) in the event of a difference in the more physical of cash book balance of SAL, then the difference between the set became more embellishments and SAL beginning in the next budget.
Article 9 Central Government financial reports as stipulated in article 2, was reviewed by the CPC with a Reasonable opinion With exceptions.

Article 10 (1) the Government shall be responsible for performing repairs to the financial management system of the State in accordance with the findings as outlined in the results of inspection of the CPC.
(2) the Government is conducting an assessment of performance against the ministries/institutions concerned with planning, implementation, and accountability in budget discipline, and applies the system of granting awards and sanctions to ministries/agencies, including units of the user's work environment on the budget of ministries/institutions concerned.
(3) the DPR can ask CPC to convey the Government's follow-up monitoring reports in the framework of the implementation of the improvements referred to in paragraph (1).
Section 11 of this Act comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Act, with its placement in the State Gazette of the Republic of Indonesia.

Ratified in Jakarta on 22 September 2012 PRESIDENT REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on 22 September 2012 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();