Regulation Of The Minister Of Finance Number 230/fmd. 05/2011 2011

Original Language Title: Peraturan Menteri Keuangan Nomor 230/PMK.05/2011 Tahun 2011

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515bf991c08272313233353034.html

Microsoft Word-bn861-2011 REPUBLIC of INDONESIA No. 861, 2011 MINISTRY of FINANCE, the accounting system grants. The guidelines. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 230/FMD. 05/2011 ACCOUNTING SYSTEM of GRANTS 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 12 paragraph (5) of the regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting, the Central Government has assigned Minister of finance Regulation Number 40/FMD. 05/2009 about Grants accounting systems; b. that in respect of the existence of development-related laws and regulations and the transaction of grants, to be done setting back up System Accounting Grant as set forth in the regulation of the Minister of finance Number 40/FMD. 05/2009; c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of Finance on accounting system of grants; Remember: 1. 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); www.djpp.kemenkumham.go.id 2011, no. 861 2 2. Government Regulation No. 10 in 2011 about the procedures for the procurement of Foreign Loans and acceptance of Grants (State Gazette of the Republic of Indonesia Number 23 in 2011, an additional Sheet of the Republic of Indonesia Number 5202); 3. Regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government; Decide: Define: REGULATION Of The MINISTER Of FINANCE On ACCOUNTING SYSTEM Grants. CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Finance Minister is: 1. Ministries/Agencies hereinafter abbreviated K/L is the ministries/non governmental ministries/institutions of the State. 2. the Grants accounting systems hereinafter referred to as SIKUBAH is a series of manual and computerized procedures include data collection, recognition, registration, pengikhtisaran, as well as reporting the position and operation of Government grants. 3. Income Grant is a grant received by the Central Government in the form of money, goods, services and/or securities obtained from grants that don't have to be paid back, originating from within the country or abroad, the top Revenue Grants, Government benefit is directly used to support the duties and functions of the K/L or passed on to local governments , State-owned enterprises, and Enterprises of the region. 4. Shopping a grant is any expenditure of the Central Government in the form of money, goods, services and/or securities to local governments, other Government or corporate areas, specifically the allocation has been set, are not mandatory and non-binding, and not continuously. 5. Grants grants are Direct Income received directly by the K/L, and/or disbursement of funds was carried out not through the Office of the Ministry of the Treasury of the State, so that its endorsement should be made by the Treasurer General of the State General Treasurer of State Power/. 6. Budget Implementation Checklist which further shortened budget execution document is DIPA compiled by users of www.djpp.kemenkumham.go.id 2011, no. 8613 Budget/power user budget and endorsed by the Minister of finance as Treasurer General of the State. 7. Grant Giver was the party that originated from within the country or outside the country that gives grants to the Central Government. 8. Realization of the Budget Report is a report that presents the information realization of income, expenditures, transfers, surplus/deficit and financing, more/less the rest of the financing of the budget of each compared with the budget in one period. 9. The balance sheet is a report that presents the financial position of the Government, namely information assets, debt, and equity funds on a specific date. 10. Notes to financial statements which further shortened CaLK is an integral part of the financial statements present information about the explanation of the outposts of the financial statements in order to adequate disclosure. 11. The General Treasurer of the country's next Finance Minister is abbreviated BUN. 12. Powers of the General Treasurer of the State which hereafter referred to the power of the BUN is Director General of the Treasury at the central level, and the Head Office of the Ministry of Treasury the State at the local level. 13. the Office of the Ministry of State Treasury which further shortened the vertical KPPN is a Directorate General of the Treasury agency that acquires an authority as a Power BUN Area under and is responsible directly to the head of the Regional Office of the Directorate General of the Treasury. 14. The General Treasurer of the State Accounting System hereinafter abbreviated to SA-BUN is a series of manual or computerized procedures ranging from data collection, logging, pengikhtisaran up to reporting the financial position and financial operations carried out by the Minister of finance as the BUN. 15. The accounting Unit is a power user of State General Treasurer Budget Manager Grant hereinafter referred UAKPA BUN Manager Grants accounting unit is conducting accounting and reporting unit level labour under Budget Section BUN for transactions of income Grant and/or Grant Expenditures. 16. The accounting Unit General Manager State Treasurer Helpers Grants are hereinafter referred to as UA-PBUN who manages the Grants accounting unit is the maid BUN doing merging financial reporting accounting unit level user transaction Revenue budget for grants and/or Grant Expenditures. www.djpp.kemenkumham.go.id 2011, no. 861 4 17. Debt management General Directorate, hereinafter abbreviated to DJPU is the Echelon unit I in the Ministry of finance acted as a STEAM-BUN who manages the grants. 18. Reconciliation is the process of matching data of financial transactions that are processed with some systems/sub systems that differ based on the same source document. 19. the search procedure is Reviu figures in financial statements, request for information, and analytical base should be sufficient for the Internal Watchdog of the Government Apparatus to give limited confidence that there are no material modifications that should be made on the financial statements in accordance with accounting standards. 20. The accounts of the Grants is other government accounts opened by K/L in the framework of the management of direct grants in the form of money. 21. Direct Grants of probate Warrant hereinafter abbreviated to SP2HL is a letter published by the user Angaran/power user budget or other officials designated to certify the bookkeeping of income Grant immediate and/or shopping sourced from direct grants. 22. Letter of Confirmation of the direct Grant hereinafter abbreviated SPHL is a letter issued by the KPPN as a Power BUN Area to legalize Direct Grant Income and/or shopping sourced from direct grants. 23. A warrant Endorsement Income Refund Direct Grant hereinafter abbreviated to SP4HL is a letter published by the user/User Power Budget budget or other officials designated to certify the bookkeeping balance refund of income Grant directly to the Grant Giver. 24. Letter of Endorsement Income Return Grants Immediate hereinafter abbreviated to SP3HL is a letter issued by the KPPN as a Power BUN Area to confirm the refund of income Grant directly to the Grant Giver. 25. the Handover Event News subsequently abbreviated BAST is the document handover goods/services as evidence of submission and passage rights/ownership of the goods/services/securities from grants to grantees. 26. Affidavit has received Direct Grants next abbreviated SPTMHL is an affidavit full responsibility for Direct Grant Income and/or shopping sourced from direct grants or shopping items for the recording of inventories of grants or capital expenditures for the recording of fixed assets/assets www.djpp.kemenkumham.go.id


2011, No other 8615. grants or financing expenses for the recording of securities from the grants. 27. A warrant Endorsement Income Grants Direct forms of goods/services/Securities hereinafter abbreviated SP3HL-BJS is a letter published by the user/User Power Budget budget or other designated officials for the proposed endorsement Income Direct Grants in the form of goods/services/securities to DJPU. 28. The Memo Recording Grants Direct forms of goods/services/Securities hereinafter abbreviated MPHL-BJS is a letter published by the user/User Power Budget budget or other officials designated to record/record of income Grant Directly in the form of goods/services/securities and shopping goods for the recording of inventories of grants or capital expenditures for the recording of fixed assets/other assets from grants or financing expenses for the recording of securities from the grants. 29. Approval Memo Recording Grants Direct forms of goods/services/Securities hereinafter called the approval of the MPHL-BJS is a letter issued by the KPPN as a Power BUN area as approval for revenue Grants Direct forms of goods/services/securities and shopping goods for the recording of inventories of grants or capital expenditures for the recording of fixed assets/other assets from grants or financing expenses for the recording of securities from the grants. 30. The archive of computer Data that is subsequently abbreviated ADK archive data is in the form of Compact Disc, USB Flash Disk, or other digital storage media containing transaction data, data books, and/or other data. CHAPTER II SCOPE article 2 scope subject to regulation of the Minister of finance is: a. accounting for income grant; and b. accounting for grants. CHAPTER III CLASSIFICATION of article 3 (1) the classification of the grants can be distinguished according to form, the mechanism of liquefaction, and grant resources. www.djpp.kemenkumham.go.id 2011, no. 861 6th (2) based on its shape, the grants are divided into: a. grant money, consisting of cash: 1); and 2) money to finance activities; b. grant the goods/services; and c. grant securities. (3) based on dilution mechanism, grants are divided into: a. planned grants; and b. direct grants. (4) according to the source, grants are divided into: a. grant in the country; and b. the foreign grants. (5) detailed Description regarding the classification of the grant poured in SIKUBAH Module as mentioned in Annex IV part an integral part of the regulation of the Minister of finance. CHAPTER IV ACCOUNTING SYSTEM is considered part of the GRANT accounting systems article 4 (1) SIKUBAH is a subsystem of the SA-BUN. (2) SIKUBAH produces the financial statements in the form of realization of the Budget Report, balance sheet and CaLK. Article 5 within the framework of the implementation of SIKUBAH as referred to in article 4, the Minister of finance as the BUN set: a. DJPU as the UA-PBUN; b. the evaluation Directorate, accounting, and Setelmen, DJPU as UAKPA-BUN for transactions of income Grant and Grant Expenditures; and c. the Directorate General Financial Equalization as UAKPA-BUN for a shopping transaction Grants to the region. Article 6 source documents used in the accounting and reporting of Revenues and Expenditures Grants Grants are: www.djpp.kemenkumham.go.id 2011, no. 8617 a. Handover Event News; b. DIPA and/or those revisions; c. DIPA endorsement; d. Notice of disbursement (NoD); e. SP2HL and SPHL; f. SP4HL and SP3HL; g. SP3HL-BJS; h. MPHL-BJS; i. approval of the MPHL-BJS; j. Mail Deposit Refund Shopping; k. Mail Deposits rather than taxes; and b. the Memo adjustments. The second part of accounting, Financial Reporting and Reconciliation of article 7 (1) UAKPA-BUN Manager Grants to obtain the source documents of financial transactions revenues Expenditures grants and grants. (2) a work Unit (Satker) at the K/L had the source documents of financial transactions for: a. shopping sourced from direct cash grants; b. the cash balance in the K/L of grants; c. shopping items for the recording of inventories of grants; and d. capital expenditures for the recording of fixed assets or other assets of the grant; (3) UAKPA-Government registered an Investment Manager BUN expenditure financing for the recording of securities from the grants. Article 8 (1) UAKPA-BUN Grant Manager performs a reconciliation with the top BUN BUN/Power transactions of income Grant in semiannual and monthly Grant Expenditures. (2) the Satker do Reconciliation over shopping sourced from grants and shopping goods for the recording of inventories of grants, capital expenditures for the recording of fixed assets or other assets from grants, financing expenses for the recording of securities of grants with KPPN on a monthly basis. (3) the Reconciliation referred to in subsection (1) and paragraph (2) was poured in a news Event of reconciliation. www.djpp.kemenkumham.go.id 2011, no. 861 8 article 9 (1) UAKPA-BUN Manager grants and financial report compiled the Satker has direkonsiliasi as stipulated in article 8. (2) the financial statements referred to in subsection (1) consists of: a. Budget Realisation Report; b. balance sheet; and c. the CaLK. (3) the Technical Instructions for preparing the financial statement level UAKPA-BUN followed the conditions set forth in SIKUBAH Module as mentioned in Annex IV part an integral part of the regulation of the Minister of finance. (4) the procedures for the preparation of the financial statements follows the Satker provisions governing accounting system Agencies. Article 10 (1) UAKPA-BUN Manager Grant delivered a financial statement in the form of LRA and balance sheet each month to the UA-PBUN. (2) UAKPA-BUN mandatory financial report referred to in article 9 paragraph (2) to the UA-PBUN each semiannual and annual. Article 11 (1) UA-PBUN do the merging financial report of UAKPA-BUN. (2) UA-PBUN compile financial reports the level of UA-PBUN based on the merger financial statements referred to in subsection (1), be either: a. Budget Realisation Report; b. balance sheet; c. CaLK; and d. the ADK. Article 12 UA-PBUN delivered a financial statement level of UA-UA-BUN PBUN to each semiannual and annual. The third part of the grants Accounting Article 13 (1) of income Grant in the form of money is recognized at a time when cash is received or at the time of endorsement done by KPPN. (2) Revenue Grants in the form of goods/services/securities are recognized at the time done endorsement by DJPU. www.djpp.kemenkumham.go.id 2011, no. 8619 (3) Refunds of income Grant acceptance period, accounted for as a deduction on income. (4) Refunds of income Grant upon receipt of fiscal year ago, accounted for as a deduction of equity funds. Article 14 (1) of income Grant in the form of money note amounting to a nominal value of grants received. (2) Revenue Grants in the form of goods/services/securities Note amounting to a nominal value of grants received in the event of the handover of goods/services/securities. (3) in terms of the nominal value of income Grant referred to in subsection (2) is not known, UAKPA grant recipients can do naturally value estimation. (4) Revenue shall Grant the principle of gross: a. to obtain gross receipts; and b. does not record the number of neto. Article 15 (1) shopping spree Grants in the form of money, recognized at the time of the accounts payable. (2) the Grant Expenditures realized in the form of goods, services and securities, are recognized at the moment the accounts payable upon acquisition of goods/services/securities will be granted. (3) in case of delivery of goods, services, and securities obtained not from Grants, submission of such Expenditures is not recognized as Grant Expenditures. (4) receipt of return Grants Spending that occurred in the period of expenditure is entered as grants, Shopping relief Grant Expenditures during the same period. (5) Acceptance back Shopping Shopping over the period of the Grant Grants fiscal year ago, accounted for as income others. Article 16 (1) shopping spree Grants in the form of money, note amounting to a nominal value in the event of spending on grants. (2) Grant Expenditures in the form of goods, services, and securities, noted of the nominal value of acquisition of goods, services, and securities are donated. Article 17 (1) of the grant received in the form of goods/services/direct securities diterushibahkan, recognized the existence of Income Grant and Grant Expenditures at the same time with the same value. www.djpp.kemenkumham.go.id


2011, no. 861 10 (2) revenue recognition grants and Grant Expenditures referred to in subsection (1), recognized at the time of endorsement done by KPPN. (3) upon the grant of direct diterushibahkan as referred to in paragraph (1), Grant Expenditures grants and Income are recorded in the amount of the nominal value of goods/services/securities. (4) in terms of nominal value as referred to in paragraph (3) is not known, UAKPA Grant Expenditures can do naturally value estimation. Article 18 (1) the realisation of income Grant and Grant Expenditures expressed in Rupiah currency. (2) in terms of the realization of Income Grant and Grant Expenditures in foreign currency, then spelled out and expressed in rupiah currency using the exchange rate of the transaction. Article 19 (1) of income Grant and Grant Expenditures presented in the report on the realization of the Budget Grants Manager BUN. (2) Expenditures from grants, shopping items for the preparation of grants of probate and capital expenditures for fixed assets/endorsement of the other assets of the grant, presented in the report of the budget realization of K/L. (3) Expenditure financing for attestation of securities from the grant, presented in the report on the realization of Government's Investment Manager BUN Budget. Article 20 (1) of the income in the form of Direct Grants the money until the end of the year have not been used and has not been authorized, are presented in the balance sheet K/L. (2) income in the form of a direct Grant money has been passed and there is still residual at the end of the fiscal year, are presented in the balance sheet K/L and is part of the balance of the budget More. (3) Assets obtained from Revenue Grants in the form of goods presented in balance sheet K/L. (4) the assets obtained from Revenue Grants in the form of securities is presented in the balance sheet of the Government Investment Manager of BUN. Article 21 Grants in kind Expenditures/securities up to the end of the financial year have not been delivered to the grantee, is presented in the balance sheet Grants Manager BUN. www.djpp.kemenkumham.go.id 2011, no. 86111 section 22 of income Grant in the form of goods/services/securities and shopping items for the preparation of grant of probate, capital expenditures for fixed assets/endorsement other than asset expenditures grants, financing for the passage of securities, not accounted for in the cash flow statement. Article 23 (1) accounting and reporting entity the entity presents a classification of income by type of income in the report realization of Budget Revenue grants, and more details of the types of income, presented at the CaLK. (2) accounting and reporting entities Entities presenting classification according to organization and Grant Expenditures by function in the realization of the Budget Report. (3) in the framework of the implementation of SIKUBAH, K/L grant recipients noting the realization of grants sourced shopping, shopping items for preparation of the grant of probate, capital expenditures for fixed assets/endorsement of the other assets of the grants in the realization of the Budget Report and disclose Revenue grants in CaLK. (4) in the framework of the implementation of SIKUBAH, steam-Government Investment Manager BUN noted the realization of expenditure financing for attestation of securities of grants in the realization of the Budget Report and disclose Revenue grants in CaLK. Article 24 the description in detail regarding the accounting of income Grant, Grant Expenditures, shopping items for preparation of the grant of probate, capital expenditures for fixed assets/endorsement other than asset expenditures grants and financing to the attestation of securities from grants, poured in SIKUBAH Module as mentioned in Annex IV part an integral part of the regulation of the Minister of finance. The fourth part of reconciliation Article 25 (1) K/L reconcile with DJPU over the realization of Income Grant Direct quarterly. (2) Reconciliation referred to in subsection (1) may be made of the level of the UAPA up to UAKPA. (3) in the event of discrepancies at the moment of reconciliation, the two sides do a search. www.djpp.kemenkumham.go.id 2011, no. 861 12 (4) results of Reconciliation referred to in subsection (1) and (2) poured in a news Event of reconciliation. Article 26 (1) K/L do the matching data with the Grant Giver over the realization of Income Grant quarterly. (2) in the event of incompatibility of data, both parties are doing searches. (3) the results of the matching data poured in News events. (4) a Copy of a news Event as referred to in paragraph (3) was delivered to DJPU in particular the Directorate of accounting and Evaluation Setelmen. Article 27 (1) DJPU to confirm Grant Givers over the realization of Income Grant in semiannual. (2) in the event of incompatibility of data, DJPU and Grant Givers do searches. The fifth section of the statement of responsibility and Reviu Article 28 (1) UAKPA-BUN is obligated to make a statement of responsibility (Statement of Responsibility) over the semester and annual financial reports. (2) a statement of responsibility referred to in paragraph (1) contain a statement that the management of income and Expenditure Budget of the State (STATE BUDGET) has been organized on the basis of an adequate internal control systems and financial accounting has been organized in accordance with Government accounting standards. (3) a statement of responsibility referred to in subsection (1) may be equipped with a paragraph of explanation for an event that has not been included in the financial statements. (4) the form and content of the statement of Responsibility referred to in subsection (1) is made according the format as contained in Appendix I be part an integral part of the regulation of the Minister of finance. Article 29 (1) UA-PBUN obliged to make a statement of responsibility for the semiannual and annual financial reports. (2) a statement of responsibility referred to in paragraph (1) contain a statement that the management of the STATE BUDGET has been organized on the basis of an adequate system of internal control and accounting www.djpp.kemenkumham.go.id 2011, no. 86113 finance has been organized in accordance with Government accounting standards. (3) a statement of responsibility referred to in subsection (1) may be equipped with a paragraph of explanation for an event that has not been included in the financial statements. (4) the form and content of the statement of Responsibility referred to in subsection (1) is made according the format as contained in Appendix II be part an integral part of the regulation of the Minister of finance. Article 30 (1) in order to attract finance, UA-PBUN as reporting entities obliged to present financial statements. (2) the financial statements referred to in subsection (1) is required on the Internal Oversight Apparatus by reviu. (3) Reviu as mentioned on paragraph (2) report the results poured in the form of the statement has been Direviu reviu. (4) the statement has been Direviu as referred to in paragraph (3) was signed by internal auditing Apparatus. (5) the form and content of the statement have been Direviu as referred to in paragraph (3) is made according the format as contained in Appendix III to be part an integral part of the regulation of the Minister of finance. (6) UA-PBUN financial report referred to in article 11 paragraph (2) are accompanied by the statement have been Direviu and Statement of responsibility. Chapter V miscellaneous PROVISIONS article 31 technical guide the implementation of the grant accounting poured in SIKUBAH Module as mentioned in Annex IV part an integral part of the regulation of the Minister of finance. CHAPTER VI CLOSING PROVISIONS Article 32 at the time of this Minister of finance Regulations came into force, the regulation of the Minister of finance Number 40/FMD. 05/2009 about accounting systems grants, revoked and declared inapplicable. www.djpp.kemenkumham.go.id 2011, no. 861 14 Article 33 of this regulation to the Minister of Finance took effect on the date of promulgation. In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on December 21, 2012 the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta on December 21, 2011 MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id 2011, no. 86115 STATEMENT of RESPONSIBILITIES STATEMENT of RESPONSIBILITIES UAKPA BUN we hereby declare fully responsible for the content of the financial statements of unit work.................................................... UAKPA as BUN Manager Grants , consisting of (i) the report on realization of Budget balance sheet, (ii) and (iii) notes to financial statements as attached. 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 Government accounting standards. Place, date, Budget power user () the MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. ANNEX I REGULATION of the MINISTER of FINANCE NUMBER 230/FMD. 05/2011 ABOUT GRANTS ACCOUNTING SYSTEMS www.djpp.kemenkumham.go.id


2011, no. 861 16 STATEMENT of RESPONSIBILITY of the UA-PBUN STATEMENT of RESPONSIBILITY we hereby declare fully responsible for the content of the financial statements the Directorate-General of the debt management Ministry of finance as the UA-PBUN Grants Manager, which consists of (i) the report on realization of Budget balance sheet, (ii) and (iii) notes to financial statements as attached. 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 Government accounting standards. Place, date the Director General of debt management, () the MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. ANNEX II REGULATION of the MINISTER of FINANCE NUMBER 230/FMD. 05/2011 GRANT ACCOUNTING SYSTEM of www.djpp.kemenkumham.go.id 2011, no. 86117 STATEMENT has been GENERAL INSPECTORATE REVIEW of the MINISTRY of FINANCE STATEMENT has been REVIEW DITJEN DEBT MANAGEMENT AS the UAPBUN FISCAL YEAR GRANTS MANAGER ... ... .... We hereby declare to have been conducting a review of the financial statements the Directorate General for debt management as a STEAM BUN Manager Grants in the form of a balance sheet for 31 December 20XX, reports on the realization of the budget, and notes to financial statements for the period ended on that date in accordance with Government accounting standards and related laws and regulations. All information contained in the financial statements is the representation of management debt management Directorate General as STEAM BUN who manages the grants. A review in principle consists of a request for information to officials reporting entities and analytic procedures are applied over financial data. The review contains a narrower scope than an audit conducted the financial statements as a whole. Upon review, we stated 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 accounting standards and other related legislation. Place, date, signatories of the review, the Review team Chair (NIP) INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., ANNEX III of the REGULATION of the MINISTER of FINANCE NUMBER 230/FMD. 05/2011 GRANT ACCOUNTING SYSTEM of www.djpp.kemenkumham.go.id 2011, no. 861 18 MODULE SIKUBAH CHAPTER I INTRODUCTION 1.1. Background of law No. 1 of 2004 on the Treasury of the country stipulates that to finance and support their priorities in order to achieve development goals, the Government can hold the loan and/or receive grants, both originating from within the country and abroad. In addition, to carry out the mandate of Act No. 17 of 2003 about the finances of the State, the Government of the Republic of Indonesia (the Government) are also required to implement good financial governance (good governance) by increasing transparency and accountability mechanisms, especially in the procurement of loans and grants. Presentation and disclosures (disclosure) report a complete and informative is a part which is not integral in supporting aspects of accountability and transparent. As set forth in Act No. 1 of 2004 on the State Treasury, Ministry of finance as Treasurer General of the State (BUN) authorized to conduct debt management. With respect to the authority, the Minister of finance may appoint acting for and on behalf of the Minister of finance holds debt and/or receive grants that come from within the country and/or abroad in accordance with the legislation. In line with this, the Government Regulation number 10 in 2011 about the procedures for the procurement of Loans and/or Grants Acceptance (PP 10/2011) stated that the loans and/or grants should be ditatausahakan, diadministrasikan, and diakuntasikan are good, so that the report presented will provide benefits for the Regent policy. Before PP 10/2011 set out, in the implementation of accountability for grants, Budget Users (PA)/Pennguna Power budget (KPA) based on a regulation of the Minister of finance Number 40/FMD. 05/2009 APPENDIX IV of the REGULATION of the MINISTER of FINANCE NUMBER 230/FMD. 05/2011 GRANT ACCOUNTING SYSTEM of www.djpp.kemenkumham.go.id 2011, no. 86119 about Grants accounting systems (FMD, 40/2009) which essentially contains guidelines on administering and accountability grants. With diterbitnya PP 10/2011, FMD 40/2009 need to be adjusted in order to accommodate practices in administering, reporting, and accountability for grants that are more comprehensive and actual. 1.2. Scope the scope of the Grant Accounting System Module (SIKUBAH) includes a grant Income earned from domestic and/or overseas, shopping, shopping for Grants sourced from grants, shopping items for preparation of the grant of probate, capital expenditures for fixed assets/attestation of assets other than grants, financing and expenses for the passage of securities from the grants. 1.3. The intent of the module SIKUBAH is intended as a guide for the implementation of the operational accounting grants at both the Ministries/Agencies (K/L) or BUN so that the stakeholders can understand and implement accounting process grants in a timely, accurate, transparent, socially appropriate conditions. 1.4. The purpose of the module SIKUBAH is aimed at perfecting the previous SIKUBAH modules as defined in FMD 40/2009 making it more comprehensive and more make it easy for its users. 1.5. The definitions associated with revenue and Expenditure Budget. The State (NATIONAL BUDGET) is a State Government annual financial plan approved by the House of representatives (DPR). b. Appropriasi is the budget approved by the House of representatives/Area which is the mandate given to President/Governor/Regent/Mayor to commit expenditure-expenditure in accordance with the set. c. the gross Principle is the principle that does not allow logging in after the acceptance of reduced spending neto on an organizational unit or not allow the recording of expenses after a compensation between revenue and expenditure. d. the Cash Basis of accounting is to recognize the influence of transactions and other events at the moment of cash or cash equivalents received or paid. e. shopping is all expenditure from the General Treasury Account country/Area which reduces the equity funds smoothly in the period of www.djpp.kemenkumham.go.id 2011, no. 861 20 fiscal year concerned who will not be retrieved back the payout by the Government. f. Accounting Entities are units of government budget users/user items are obliged to organise accounting and financial reports to reporting entities incorporated in. g. reporting Entities are units of Government that consists of one or more accounting entities according to the provisions of laws-mandatory accountability reports deliver the invitations in the form of financial statements. h. the State Treasury is the repository of State money as determined by the Minister of finance as the BUN for houses all receipts and expenditures of the Central Government. i. Accounting Policy is principles, conventions, rules, and specific practices set forth by a reporting entity in the preparation and presentation of financial statements. j. exchange rate is the ratio of exchange of two currencies. k. Credit Authorization budget (allotment) is the implementation of the budget document shows part of the appropriation provided for the Agency and used to obtain money from the General Treasury Account country/Area in order to finance the expenditure-expenditure during the period of the authorization. b. State Public Treasury Account (R-KUN) is state money storage account as determined by the Minister of finance as the BUN to accommodate the whole acceptance of the State and pay the entire State spending at the central bank. d. Surplus/deficit is more/less difference between the income and expenditures during the reporting period. n. Transfer is acceptance/spending money from an entity reporting from/to another reporting entity, including the equalization funds and funds for the results. o. Grant Expenditures are expenditures of the Central Government in the form of money, goods, services, and/or securities to the Government, and the company's other areas, specifically the allocation has been set, are not mandatory and not tying up, and is not persisted. 1.6. Systematics SIKUBAH Module compiled by systematics as follows. CHAPTER I, INTRODUCTION includes background, scope, Intent, purpose, understanding and Systematics. www.djpp.kemenkumham.go.id 2011, no. 86121 CHAPTER II, accounting GRANTS include grants, Grants Classification Definitions, Accounting Treatment grants, Grant source documents, accounting and Reporting Entities Entities for grants. CHAPTER III, chart of ACCOUNTS and JOURNAL STANDARD GRANTS include Chart of accounts standard, Standard grants, Journals and simulation Journal reports and the grants. CHAPTER IV ACCOUNTING PROCEDURES, systems and GRANTS include Grants accounting procedures and systems are planned, Accounting systems and Procedures Grant obtained directly, at reconciliation Procedure and system of grants. Chapter V, reporting of the GRANTS include reports of the realization of the budget, and notes to financial statements. Chapter VI, www.djpp.kemenkumham.go.id


2011, no. 861 22 CHAPTER II GRANT ACCOUNTING for 2.1. General provisions related to public provision of some grants need to get further affirmation of, among others, the following: a. Income grant; b. Shopping grant; c. shopping sourced from grants; d. shopping items for preparation of the grant of probate, capital expenditures for fixed assets/attestation of assets other than grants, financing and expenses for the passage of securities of grant; and e. that expenditure incurred in connection with the receipt of grants. 2.1.1. Revenue Revenue Grants Grants are receipts that come from the Central Government agency/agencies within the country or individual, the Government of a foreign country, foreign agencies, Agency/Agency/international institutions, whether in the form of dollars/foreign exchange, goods, services, and/or securities that don't need to be paid back by the Government, and its benefits can be directly used to support the duties and functions of the K/L, or passed on to local authorities (local government) , State-Owned Enterprises (Soes)/Badan Regional Enterprises (BUMD). It is in accordance with the provisions of article 23 of Act No. 17 of 2003 about the finances of the State (law 7/2003) which States that the Central Government can provide a grant/loan to or receiving a grant/loan from the Government/foreign institutions with the approval of the House. The authority to Grant Income is recorded on the Ministry of finance as the BUN, and structurally exercised by the Directorate General of debt management (DJPU). 2.1.2. Grants Grants Expenditures Expenditures are expenditures of the Central Government in the form of money, goods, services, and/or securities to the Government, and the company's other areas, specifically the allocation has been set, are not mandatory, are not binding, and is not persisted. In accordance with Article 23 of the ACT 2/2003, Governments can provide grants/loans or receive grants/loans from foreign Governments/institutions with the approval of the House. The Government in this case is represented by the Minister of finance as the BUN. Thus, the authority to Grant Expenditure records (account code 56XXXX) has only been on www.djpp.kemenkumham.go.id 2011, no. 86123 Ministry of finance, and structurally exercised by the DJPU and the Financial Equalization Ditjen. As an illustration, for example, the Government will provide a grant aid in the form of rice to Somalia's Government who are overcoming famine, the expenditure charged to the budget Section BUN Shopping through grants. 2.1.3. the Expenditures from the grant Expenditures were sourced from grants both from domestic and overseas is a burdensome shopping expenses K/L in order to carry out operational activities support/K/L where the source of funds comes from Income grants. In terms of grants received in the form of money, K/L can spend the money in advance preceded the revision of DIPA. Shopping conducted K/L charged into account code shopping goods (52XXX account), capital expenditures (account 53XXXX) or social assistance expenditures (account 57XXXX). 2.1.4. Shopping items for preparation of the grant of probate, capital expenditures for fixed assets/attestation of assets other than grants, financing and expenses for the passage of securities from Shopping goods for grant of probate inventories of grants is shopping goods recorded by K/L and reported in the report on the realization of the budget (LRA) as a result of the acquisition of the supplies from the giver of the grants. Capital expenditures for fixed assets/endorsement of the other assets of the capital expenditure grant is recorded by K/L and reported in the LRA as a result of the acquisition of fixed assets/other assets from the giver of the grants. Financing expenses for the passage of securities of grant is financing the expenditures recorded by the Government's Investment Manager and the BUN was reported in the LRA as a result of the acquisition of securities of the giver of the grants. 2.1.5. the Expenditures incurred in the course of Income Grant shopping/other expenditures incurred in the course of Income grant is the whole of the expenditure incurred in order to obtain Government grants on the basis of a binding agreement which gives rise to a commitment to pay the designated according to the agreement. One example of other expenditure incurred in the context of income grant is the cost of the banking commission. www.djpp.kemenkumham.go.id 2011, no. 861 24 2.2. Grant classification 2.2.1. The source of the source, Grants of income Grant differentiated into Revenue Grants sourced from within the country and Grant Income sourced from abroad. Revenue Grants sourced from within the country can come from: 1. financial institutions in the country; 2. domestic non financial institutions; 3. Local Government; 4. foreign companies that are domiciled and conducting activities on the territory of the Republic of Indonesia; 5. any other institution; 6. the community and community groups; and 7. individuals. While the Grant Income sourced from abroad can come from: 1. a foreign country, i.e. the country which are bilateral give grants through government agencies or authorized agencies, including the State, for example: USAID, AUSAID, KfW and others; 2. the institutions under the United Nations, among other things: UNDP, WHO, UNESCO, ILO and others; 3. other multilateral institutions, such as the Asian Development Bank, Islamic Development Bank, ASEAN, and the European Union; 4. foreign financial institutions, such as the International Monetary Fund; 5. non foreign finance for example: the Global Fund; 6. the non financial institutions foreign-domiciled and conduct business activities outside the territory of the Republic of Indonesia; and 7. individuals who are outside the country. 2.2.2. The grants according to its shape according to its shape, the grants can be differentiated into: 1. grant money, consisting of: a. cash grant; and b. grant money to finance activities; 2. grant the goods/services; and 3. grant securities. www.djpp.kemenkumham.go.id 2011, no. 86125 2.2.3. Grants are based on the mechanism of the Fund disbursement of funds disbursement mechanisms, grant distinguished as follows: 1. The planned Grants Grants received from Government grants and are spent by K/L a disbursement of funds through KPPN. Planned grants have traits include: a. funds disbursement Mechanisms using the mechanism of transfer to R-KUN, Direct Payment (direct payment), letters of Credit, Special accounts (Special Account) and Pre-Financing (Financing Introduction); and b. the Ministry can spend funds grant from the Grant Giver after budget documents obtainable. 2. Grants grants are Directly derived from a grant is received directly by the K/L and spent directly without going through the disbursement of funds from the KPPN. In order for the mechanism of acceptance and use of grants by the K/L in accordance with the mechanisms of the STATE BUDGET, then K/L obligatory registration, account opening permit, revision of DIPA and endorsement. Direct grants have traits include: a. grant agreements signed directly by the K/L; b. the disbursement funds not through KPPN, but its endorsement will be made in KPPN; c. grants can be obtained directly from the giver of the Grants in the form of money, goods/services, and securities (Special BUN); d. procurement of goods/services can be implemented by a grant Giver or K/L; and e. the procurement grant can only be done programmatically (on the budget), but disbursement of funds not through KPPN/BUN (off treasury). For a grant in the form of money, K/L can spend it before the revisions set TH. 2.3. Function Function Grants Grant, among others, the following: a. support implementation of the duties and functions of the Government; b. support the provision of basic public services; c. support the enhancement of the capabilities of human resources; d. assist the preparation of the draft development activities; e. support the preservation of natural resources, environment, and culture; f. support the development of research and technology; www.djpp.kemenkumham.go.id


2011, no. 861 26 g. supports the enhancement of the functions of the defense and security; and h. supports humanitarian activities. 2.4. Accounting Treatment Grants 2.4.1. Basis of accounting accounting Bases used in preparing the financial statements the Government is cash towards accrual. Cash basis used for the recognition of income, spending and financing in the LRA and accrual basis for recognition of the assets, liabilities, and equity in the balance sheet. Cash to the LRA base means that revenue is recognized at the time the cash is accepted in R-KUN or by reporting entities, while shopping was recognised at the time excluded from the R-KUN or the reporting entity. The accrual basis to the balance sheet means that the assets, liabilities and equity funds are recognized and recorded at the time of the transaction or at the time of occurrence of events or environmental conditions effect on the finances of the Government regardless of when the cash or cash equivalents received or paid. 2.4.2. The budget of the grants budget Accounting Accounting is accountability and management control techniques are used to help the management of revenues, shopping, transfer, and financing. Accounting budget was held in accordance with the structure of the budget consists of budgetary revenues, expenditures, and financing. Budget revenues include estimated revenue income estimation allocation being spelled out. A budget consists of appropriation that spelled out a credit authorization budget (allotment). Accounting budget was held at the time the budget was passed and budget allocated. 2.4.3. The accounting of income Grant Revenue is recognized at the time received on the R-KUN. Grant Income transactions that occur without accepted on R-KUN was recognized at the time the transaction is done over an endorsement Income grants. Returns to its normal and recurring (recurring) of Income Grant in the period of acceptance as well as in the previous period is entered as a deduction on income. Corrections and refunds which is not repetitive (non-recurring) upon receipt of an income that occurred in the period of receipt of income accounted for as deduction on the income in the same period. Corrections and refunds which is not repetitive (non-recurring) upon receipt of an income that occurred in the previous period is entered as www.djpp.kemenkumham.go.id 2011, No equity funds deduction 86127. smoothly during the discovery and restoration of the correction. Accounting income was carried out based on the principle of the gross registered gross receipt and does not record the number of netonya (after compensated with expenses). Accounting income is structured to meet the needs of accountability in accordance with the terms of and for the purposes of controls for the management of the Central Government and regions. 2.4.4. Accounting related Expenditures of grant Expenditures recognized at the expense of the R-KUN. Special expenses through his spending Treasurer occur when such expenditures over liability authorized by the unit that functions of Treasury. Shopping classified by economic classification (type of shopping), organization, and function. The realization of the budget are reported in accordance with the classification established in the budget. Corrections spending on shopping (shopping return receipt) that occurred in the period accounted for as deduction on expenditure spending spending in the same period. If accepted on the following period, the correction over spending on shopping accounted in revenue etc. This accounting treatment is used for accounting, and accounting of grant Expenditures expenditures from grants. 2.4.5 Accounting grants received in the form of foreign currency Transactions in foreign currency must be accounted for in rupiah with outlines the amount of the foreign currency according to the exchange rate of the transaction. Against Income in the form of Grant money received in foreign currency (FX), a unit of work are advised to convert the entire foreign currency into rupiah. The income amount of the realization of authorized rupiah based on the results of the conversion. In such case, it will not happen to foreign exchange. Further provisions against the grants received in the form of foreign exchange will be regulated in a separate provision. 2.4.6. Presentation and disclosure of Income Grant of grant revenue transactions are categorized as non-repeating nature (non recurring), so that in the event of a return of income grant then if the period of receipt of income accounted for as a deduction on income www.djpp.kemenkumham.go.id 2011, no. 861 28 in the same period. In terms of corrections and returns that occurred in the period after the receipt of an income then entered as a deduction of equity funds smoothly. The reporting entity presents a classification of income by type of income in the LRA, and further details of the types of income are presented in the notes to financial statements (CaLK). The reporting entity presents a classification of expenditures by type of shopping in the LRA. Classification of expenditures according to the organization served in LRA or in the CaLK. Classification of expenditure by function is presented in the CaLK. 2.5. The source Document Source Document Grants related to the Grant as follows: a. the parent Document 1. grant agreements/documents that equated with changes to the agreement; 2. a summary of the agreement grant and withdrawal realization plan grants; and 3. the register number of the grants. b. transaction source documents and supporting documentation document is included as a source of data transactions are all documents related to: 1. the Appropriation in the STATE BUDGET STATE BUDGET Document that the number of planned to spend or received. 2. The allocation of Income Grant Plan source documents in the form of Budgetary Implementation Checklist (DIPA) 3. The realization of revenue and Refunds of income Grant Document source and document its proponents in the form: a) the Notice of Disbursement (NoD) from a donor who is enclosed with the Application Withdrawal published by KPPN Jakarta VI; b) SPHL (letter of Endorsement in direct Grants); c) SP2HL (Direct Grants of probate Warrant); d) SP3HL (letter of Endorsement Income Refund Direct Grants); e) SP4HL (Warrant Endorsement Income Refund Direct Grants); f) SP3HL-BJS (Warrant Endorsement Income Grants Direct forms of goods/services/Securities); g) MPHL-BJS (Memo Recording Grants Direct forms of goods/services/Securities); www.djpp.kemenkumham.go.id 2011, no. 86129 h) approval of the MPHL-BJS (Approval Memo Recording Grants Direct forms of goods/services/Securities); I) SPTMHL (Affidavit has received Direct Grants); SPTJM j) (Absolute Liability Waiver); k) BAST (news event of the Handover); l) current account; and m) Memo adjustments. 4. The allocation of Grant Expenditures Pagu/allotment Document source such as: a. DIPA; b. revision of DIPA; c. RKA-BUN; and d. the RKA-K/L. 5. Realization of Grant Expenditures source documents and documents of his supporters in the form of: a. MSS/SP2D; b. SSPB; c. Adjustment Memo; and d. BAST. 2.6. The accounting Entities and accounting Entity Grants Reporting Entities are units of government Budget Users/user of goods and therefore obliged to organise accounting and financial reports to reporting entities incorporated in. The reporting entity is the Government unit that consists of one or more accounting entities according to the provisions of laws-mandatory accountability reports deliver the invitations in the form of financial laproan. To organise accounting and reporting activities, then formed the accounting units, namely: a. the Unit Accounting Maid BUN was implemented by DJPU. b. Unit Accounting Revenue budget for the power user grants and Grant Expenditures implemented by: 1. The Directorate of accounting and Evaluation Setelemen (was recorded. EAS) Was Recorded. EAS serves as the accounting Unit is a power user of the budget over the following transactions: a) Revenue Grants disbursement mechanism through the power with the BUN. b) Revenue Grants through endorsement deals direct grant Income received by K/L. c) Grant Expenditures. www.djpp.kemenkumham.go.id


2011, no. 861 30 2. Directorate General Of Financial Equalization (DJPK). DJPK serves as the accounting Unit power user transactions over Budget Spending grants to area using either the Fund or mechanism on granting STATE BUDGET (continuation of the grant). 2.6.2. User budget and Grant Reporting Entities based on the provisions of article 7 paragraph (2) letter l Act No. 1 of 2004 on the State Treasury, Ministry of finance as the BUN is authorized to establish a system of receipts and expenditures of the State. Furthermore, in accordance with Article 38 paragraph (2) the Financial Secretary may appoint an official authorized on behalf of the Minister of finance to hold the country's debt or receive grants that are derived from domestic and/or overseas. Based on the regulation of the Minister of finance Number on 195/FMD. 01/2010 about the Organization and the Work of the Ministry of finance, stated that the organizational unit that has the authority to manage the debt and grant is DJPU so the unit was designated as the reporting entity. Thus, the DJPU act as Accounting Unit Helpers BUN (STEAM-BUN). DJPU will consolidate the entire transaction Revenue grants and Grant Expenditures of each UAKPA-BUN. Financial reports STEAM BUN then Grants Manager coupled with financial reports STEAM BUN to another by the accounting Unit of the BUN which was implemented by the Directorate General of the Treasury. On the other hand, the K/L as accounting entities receive the benefits of a grant is received either by the planned grants mechanism or directly mempertanggungjawabkannya in the Agency accounting system that is reported in the LRA over the realization of shopping goods (52), capital expenditures (53) and social assistance expenditures (57) and in the balance sheet over the inventory, fixed assets, and other assets that are generated. UAKPA STEAM BUN-BUN BUN-BUN UAKPA UA www.djpp.kemenkumham.go.id 2011, no. 86131 CHAPTER III CHART of ACCOUNTS and JOURNAL STANDARD GRANT 3.1. Standard account chart Account Chart standard is list of great books set out estimates and compiled systematically to facilitate planning, the implementation of the budget, as well as accountability and financial reporting to the Central Government. The formation of the Chart of accounts this standard aims to: 1. ensure financial plan (budget), realisation and financial reporting are expressed in the same terms; 2. improve the quality of financial information; and 3. facilitate financial supervision. Account (approximate) transaction-related grants, among others as follows. 3.1.1. Account STATE BUDGET Grants 43 Estimation of income Grant of grant Revenue Estimation 431 domestically and Abroad Grant Income Estimation 4311 's domestic Revenue Estimation 43111 Grant in the country-431111 Estimation of planned Revenue Grants Individual Planned – in the land of 431112 Estimation of income Grant In the country – the planned institution/business entity 431119 Estimation of income Grant In the country – Other Income Estimation 43112 Planned grants in the country – a direct form of goods/services/Securities 431121 Estimation of income Grant In the country – a direct form of Goods 431122 431123 Estimated Revenue Grants in the country – Directly Grant Income Estimation Services Form in the country – a direct form of Securities Income Estimation 43113 grants in the country – Direct Cash Income Estimates 431131 Domestic Direct Grant Money – Individual Income Estimates 431132 Domestic Direct Grant Money – institution/business entity 431133 Estimation of income Grant in the form of Direct State Money – local government Grant Income Estimates 431139 Domestic Direct form of Money – More www.djpp.kemenkumham.go.id 2011 , No. 861 32 4312 Estimation of income Grant Income Estimation 43121 Foreign Grants Abroad – 431211 Planned Revenue Estimation of foreign Grants – Individual Income Estimates 431212 Planned Grants Abroad – Planned Bilateral 431213 Estimation of income Grant Abroad – Planned Multilateral 431219 Estimation of income Grant Abroad-Other Income Estimation 43122 Planned Grants Abroad – a direct form of goods/services/431221 Securities Estimation of income Grant Abroad – a direct form of Goods 431222 Estimation of income Grant of Foreign Direct 431223 Service Form – Estimated Income Grants Abroad – a direct form of Securities estimation of Income Grant 43123 Abroad – Direct cash Income Estimation 431231 Foreign Direct Grants – Individual Income Estimated 431232 Foreign Direct Grant – Income Estimation 431233 Bilateral Foreign Direct Grant – Income Estimation 431239 Multilateral Foreign Grants Directly – Other Income Estimation 43124 Grants Foreign Direct Diterushibahkan 431241 Estimation of income Grant Foreign Forms of direct goods Diterushibahkan 431242 Estimation of income Grant Foreign Forms of direct service Diterushibahkan 431243 Estimation of income Grant Foreign forms of Direct Securities Diterushibahkan 52 Appropriasi Shopping Appropriasi Shopping 521 Goods Goods 5216 Appropriasi Shopping items for the recording of Inventories of grants 52161 Shopping Appropriasi items for the recording of Inventories of grants 521611 Appropriasi Shopping items for the recording of Inventories of grants 522 Shopping Appropriasi Shopping Appropriasi 5223 Services services for Logging services from Grant 52231 Appropriasi Shopping services for Logging services from Grant 522311 Appropriasi Shopping services for Logging services from www.djpp.kemenkumham.go.id Grants 2011 , No. 53 86133 Appropriasi 531 Appropriasi capital expenditures capital expenditures capital expenditures Appropriasi 5312 Ground land for Logging the land from the Appropriasi capital expenditures 53121 Grants of land for Logging the land from the Appropriasi capital expenditures 531211 Grants land for the recording of Land of Appropriasi 532 capital expenditures Grants equipments and Machine 5322 Appropriasi capital expenditures Equipment and machines for the recording Equipment and machinery from Appropriasi capital expenditures 53221 Grants equipments and machines for the recording Equipment and machinery from 532211 Appropriasi capital expenditures Grants Equipments and machines for the recording Equipment and machinery from 533 Appropriasi capital expenditures Grants and Building 5332 Appropriasi capital expenditures Buildings and buildings for the recording of the building and the building of grants 53321 Appropriasi capital expenditures Buildings and buildings for the recording of the building and the building of grants 533211 Appropriasi capital expenditures Buildings and buildings for the recording of the building and the building of 534 Appropriasi capital expenditures Grants Way Irrigation and tissues, 5342 Appropriasi capital expenditures roads, irrigation and the network for Logging Roads, irrigation and tissues from Appropriasi capital expenditures Grants 53421 Roads, irrigation and tissues for Logging Roads, irrigation and tissues from 534211 Appropriasi capital expenditures Grants Road, irrigation and tissues for Logging roads, irrigation and the network of 536 Appropriasi capital expenditures Grants other physical 5362 Appropriasi Other capital expenditures for the recording of Other fixed assets and/or other assets of Appropriasi capital expenditures Grants 53621 for other Recording Other fixed assets and/or other assets of the capital expenditures Appropriasi 536211 Grants to Other fixed assets Registration and/or other assets of the 56 Grants Appropriasi Shopping Appropriasi Shopping 561 Grants grants to Foreign Governments 5611 Shopping Appropriasi grants to Foreign Governments 56111 Shopping Appropriasi grants to Foreign Governments 561111 Shopping Appropriasi grants to Foreign Governments 562 Appropriasi Shopping grants to international organizations 5621 Shopping Appropriasi grants to international organizations To Grant Expenditures Appropriasi 56211 International organizations 562111 Shopping Appropriasi grants to international organizations Appropriasi 563 Shopping grants to local government www.djpp.kemenkumham.go.id


2011, no. 861 34 5631 Appropriasi Shopping grants to local government Appropriasi 56311 Shopping grants to local governments 563111 Appropriasi Shopping grants to local Government Spending Approriasi 56312 Grants to local governments 563121 Approriasi Grants Forwarding of Shopping Goods Grants to local governments from Foreign Grants 563122 Forwarding Approriasi Shopping Service Grants to local governments from the forwarding of the foreign Grants 563123 Approriasi Grant Expenditures of securities to local governments from Foreign Grants Forwarding 564 Shopping Appropriasi grants to Organizations 5641 Appropriasi domestic Expenditures grants to Domestic Organizations 56411 Appropriasi Shopping grants to Domestic Organizations Shopping Appropriasi 564111 grants to Domestic Organizations 72 Appropriasi Financing Expenses Include the State Capital Appropriasi 724 7244 Appropriasi State Capital Participation for the recording of Securities from its investment in Capital Appropriasi 72441 Grants State for the recording of Securities of Grant 724411 Appropriasi State Capital Participation for the recording of Securities from the Grant Account, TH Grants 3.1.2.43 Estimation of income Grant Allocated 431 Estimation Revenue Grants within the country and abroad Allocated Income Estimation 4311 Domestic Grants Allocated Income Estimation 43111 Grants Allocated Planned Domestic 431111 Estimation of income Grant In the country – the planned Individual Allocated 431112 Estimation of income Grant In the country – the planned institution/business entity is allocated 431119 Estimation of income Grant In the country – Planned Other Allocated Income Estimation 43112 grants in the country – a direct form of goods/services/Securities Allocated 431121 Estimation of income Grant In the country – Direct Form The goods Allocated www.djpp.kemenkumham.go.id 2011, no. 86135 431122 Estimation of income Grant In the country – a direct form of Services Allocated 431123 Estimation of income Grant In the country – a direct form of Securities Allocated Income Estimation 43113 Grants in the form of Direct Money allocated 431131 Estimation of income Grant in the form of Direct State Money – Individuals who are allotted 431132 Estimation of income Grant in the form of Direct State Money – institution/business entity is allocated 431133 Estimation of income Grant in the form of Direct State Money – the local government allocated. 431139 Estimation of income Grant in the form of Direct State Money – More allocated. 4312 Estimation of income Grant allocated Foreign Income Estimation 43121 Grants Abroad – Planned Allocated 431211 Estimation of income Grants Individual Planned – Foreign allocated 431212 Estimation of income Grant Abroad – Planned Bilateral allocated 431213 Estimation of income Grant Abroad – Planned Multilateral allocated 431219 Estimation of income Grant Planned Another Foreign-allocated Revenue Estimation 43122 Grants Abroad – a direct form of goods/services/Securities Allocated Income Estimation 431221 Grants Abroad – Direct Form 431222 Estimation of income allocated Grants Abroad – a direct form of service that allocated Revenue Estimation 431223 Grants Abroad – a direct form of Securities allocated Income Estimation 43123 Grants Abroad – a direct form of Money that is allocated 431231 Estimation of income Grant Direct – Foreign Individuals allocated 431232 Estimation of income Grant Direct Overseas – allocated 431233 Bilateral Revenue Estimate Foreign Direct Grant – Multilateral Allocated 431239 Estimation of income Grant Abroad Directly – Other Allocated Income Estimation 43124 Grants Foreign Direct Diterushibahkan Allocated www.djpp.kemenkumham.go.id 2011, no. 861 36 431241 Estimation of income Grant Foreign Forms of direct goods Diterushibahkan Allocated 431242 Estimation of income Grant Foreign Forms of direct service Diterushibahkan Allocated 431243 Estimation of income Grant Foreign forms of Direct Diterushibahkan securities Allocated 52 Allotment Shopping Item 521 Allotment Shopping Goods 5216 Allotment Shopping items for the recording of Inventories of grants 52161 Allotment Shopping items for the recording of Inventories of grants 521611 Allotment Shopping Goods for the recording of Inventories of grants 522 Allotment Shopping Services 5223 Allotment Shopping services for Logging services from Grant 52231 Allotment Shopping services for Logging services from Grant 522311 Allotment Shopping services for Logging services from Grant Allotment 53 capital expenditure capital expenditure Land Allotment 531 5312 Allotment Land capital expenditures for Land Registration of the Allotment 53121 capital expenditures Grants land for the Logging of soil from Allotment 531211 capital expenditures Grants land for the Logging of soil from Allotment 532 capital expenditures Grants Equipment and machinery 5322 Allotment capital expenditures Equipment and machines for the recording Equipment and machinery from the Grant Allotment 53221 capital expenditures Equipment and machines for the recording Equipment and machinery from 532211 capital expenditure Allotment Grants equipments and machines for the recording Equipment and machinery from 533 Allotment Grants and capital expenditure Allotment Expenditures 5332 Building building and building for the recording of the building and the building of its Grants Allotment 53321 capital expenditures Buildings and buildings for the recording of the building and the building of a grant Allotment 533211 capital expenditures Buildings and buildings for the recording of the building and the building of the www.djpp.kemenkumham.go.id Grants 2011, no. 534 86137 Allotment Shopping Road, irrigation and tissues 5342 Allotment Shopping Road, irrigation and tissues for Logging roads, irrigation and Allotment of grants 53421 Network capital expenditures roads, irrigation and the network for Logging Roads, irrigation and tissues from 534211 capital expenditure Allotment Grant Street , Irrigation and tissues for Logging Roads, irrigation and tissues from 536 Allotment Grants other physical 5362 capital expenditure capital expenditure Allotment for the recording of Other fixed assets and/or other assets of grants Other capital expenditure Allotment 53621 for Other fixed assets Registration and/or other assets of Grant 536211 Other capital expenditure Allotment for the recording of Other fixed assets and/or other assets of 56 Shopping Allotment Grants Grants 561 Allotment Shopping grants to Foreign Governments 5611 Allotment Shopping Grants to Foreign Government Allotment Expenditures 56111 grants to Foreign Government Allotment Expenditures 561111 grants to Foreign Government Allotment Expenditures 562 grants to international organizations 5621 Allotment Shopping grants to international organizations 56211 Allotment Shopping grants to international organizations 562111 Allotment Shopping grants to international organizations 563 Allotment Shopping grants to local government Allotment Expenditures 5631 grants to local government Allotment Expenditures 56311 grants to local government 563111 Allotment Shopping Grants to local governments 56312 Allotment Shopping Grants to local governments from the forwarding Grants 563121 Allotment Shopping Goods Grants to local governments from Foreign Grants Forwarding 563122 Allotment Shopping Service Grants to local governments from the forwarding of the foreign Grants 563123 Grants Expenditures of securities Allotment to local governments from Foreign Grants Forwarding 564 Allotment Shopping grants to Domestic Organizations 5641 Allotment Shopping grants to Domestic Organizations 56411 Allotment Shopping grants to Domestic Organizations www.djpp.kemenkumham.go.id 2011 , No. 861 38 564111 Spending Allotment grants to Domestic Organizations 72 Allotment Financing Expenses Include the State Capital Allotment 724 7244 Allotment of equity Capital for State Registration of securities from Investment Capital Allotment 72441 Grants State for the recording of Securities of 724411 Grant Allotment of equity Capital for State Registration of securities of Grant Revenue Realization Account 3.1.3. Grants Grants Income 43 431 Domestic Grant Income and foreign Grants Domestic Income 4311 43111 Revenue Grants Planned Domestic 431111 Revenue Grants Individual Planned – Domestic 431112 of income Grant In the country – the planned institution/business entity Income 431119 Domestic Grants – Other Planned 43112 Revenue Grants in the country – a direct form of goods/services/Securities 431121 of income Grant In the country – a direct form of 431122 Items of income Grant In the country – a direct form of Income Grant 431123 Service In the country – a direct form of Income Grant 43113 Securities Domestically – Direct Cash Income 431131 Domestic Direct Grant Money – Individual Income 431132 Domestic Grants A direct form of Money – institution/business entity Income 431133 Domestic Grants Direct Cash – local government 431139 Revenue Grants Direct Domestic Cash-4312 all other Revenue Grants Foreign Income Foreign Grants 43121-431211 Planned Revenue Grants Individual Planned Overseas – www.djpp.kemenkumham.go.id


2011, no. 86139 431212 Revenue Grants Abroad – Bilateral 431213 Planned Revenue Grants Abroad – Planned Multilateral 431219 Foreign Grants Income – Other Income 43122 Planned Grants Abroad – a direct form of goods/services/431221 Grant Income Securities Overseas – Direct In-kind Income 431222 Grants Abroad – Directly Grant Revenue 431223 Services Form a foreign country – a direct form of Income Grant 43123 Securities Abroad – Direct Cash Grants Foreign Income 431231 – Direct Cash Grants Income Beyond 431232 Individuals Country – Direct Cash Income 431233 Bilateral Grants Abroad – Direct Cash Income 431239 Multilateral Grants Abroad – Directly Form other money income-43124 Grants Foreign Direct Diterushibahkan 431241 Revenue Grants Abroad Form the stuff Straight Diterushibahkan 431242 of income Grant of Foreign Direct Diterushibahkan Service Form 431243 Grant Income Abroad Form a direct Diterushibahkan securities 52 521 Goods Shopping Shopping Shopping 5216 Items items for the recording of Inventories of grants 52161 stuff for Shopping Recording of Inventories of grants 521611 Shopping items for the recording of Inventories of grants 522 Shopping Services 5223 Shopping services for Recording services of Grant services for Shopping 52231 Logging services from Grant 522311 Shopping services for Logging services from 531 53 Grant capital expenditures capital expenditures capital expenditures 5312 Ground land for Logging the Land Grant of www.djpp.kemenkumham.go.id 2011, no. 861 40 53121 capital expenditures for Land Grant lands from Logging 531211 capital expenditure Land Grant lands from Logging to 532 capital expenditures Equipment and machinery 5322 capital expenditures equipment and machines for the recording Equipment and machinery from Grant 53221 capital expenditures Equipment and machines for the recording Equipment and machinery from 532211 capital expenditures Grants equipments and machines for the recording Equipment and machinery from 533 Grant capital expenditures and capital expenditures 5332 Building building and building for the recording of the building and the building of grants 53321 capital expenditures buildings and buildings for the recording of the building and the building of the 533211 capital expenditures Grants and Building for the recording of the building and the building of the capital expenditure 534 Grant Road, irrigation and Road capital expenditures 5342 Network, irrigation and tissues for Logging roads, irrigation and the network of Grant Expenditures 53421 roads, irrigation and the network for Logging Roads, irrigation and tissues from 534211 capital expenditures Grants Road, irrigation and tissues for Logging Roads, irrigation and tissues from 536 Grants other physical 5362 capital expenditure capital expenditure for the recording of Other fixed assets and/or other assets of grants 53621 Other capital expenditure for the recording of Other fixed assets and/or other assets of Other capital expenditures 536211 Grants for the recording of Other fixed assets and/or other assets of grants 3.1.4. Realization of Accounts 56 Grants Shopping Shopping Shopping 561 Grants grants to Foreign Government Spending of Government grants to 5611 Overseas Shopping 56111 grants to Foreign Governments 561111 Shopping Overseas Government grants to 562 Shopping grants to international organizations 5621 Shopping grants to international organizations www.djpp.kemenkumham.go.id 2011 No. 86141 56211 Shopping grants to international organizations 562111 Shopping grants to international organizations 563 Shopping grants to local governments Grant Expenditures 5631 to local governments 56311 Shopping grants to local government 563111 Government grants to Shopping Areas Shopping 56312 Grants to local governments from the forwarding of the goods 563121 Expenditure Grants Grants to local governments from Foreign Grants Forwarding 563122 Shopping Service Grants to local governments from the forwarding of the foreign Grants 563123 Grants Expenditures of securities to local governments from the forwarding Foreign grants 564 Shopping grants to Domestic Organizations 5641 Shopping grants to Domestic Organizations 56411 Shopping grants to Domestic Organizations Shopping 564111 grants to Domestic Organizations Financing Expenses Include 724 72 Capital State Capital of the State for the inclusion of 7244 recording of Securities from the country's Capital Participation 72441 Grants for the recording of Securities of 724411 Capital Investment Grants for State Registration of securities of Grant 3.1.5. Account balance sheet 11 Asset Smoothly 111 1118 cash and cash equivalents Cash and cash equivalents Cash 11182 other Ministries/Agencies 111822 Cash other Ministries/Agencies from 31 Grants Equity Funds Equity Funds 311 Smooth Smooth Smooth Fund Other 3119 31191 Funds Smoothly Other 311911 Funds Smoothly Other than Direct Grants Chart standard account set out in the regulations. www.djpp.kemenkumham.go.id 2011, no. 861 42 3.2. The journal Standard Grants a. Grants allocated Income. Dr. Grant Income allocated + description of the FOLDER XXX CR. Debt to KUN XXX (Journal standard which is required upon receipt of income grant is allocated that is listed in the DIPA) b. Grant Expenditures. Dr accounts receivable from KUN XXX CR. Shopping + Exposé MAK XXX (Journal standard which is required upon receipt of the grant expenditures noted in TH) c. realization of income grant. DR. Debt To KUN XXX CR Revenue Grants + XXX FOLDER description (Standard Journaling is done at the time of grant income received/realized) d. Realization grant Expenditures. DR. MAK description + Shopping XXX CR accounts receivable from KUN XXX (Journal standard shopping done at the time the grant is received/realized) e. Realization of return Grants current year Expenditures. DR accounts receivable from KUN XXX CR XXX MAK description + Shopping (Journal standard refund shopping done at the time the grant is received/realized in fiscal year running) f. Realisation Grant Shopping Returns After the current year. DR. Grant Expenditures Back T.A. Acceptance Ago XXX CR XXX debt of KUN (Journal standard refund shopping done at the time the grant is received/realized after fiscal year runs) g. Realization Grant Income Tax Returns. DR. Grant Income + XXX FOLDER description CR Debt To KUN XXX (Journal standard refund shopping done at the time the grant is received/realized in fiscal year running) h. realisation of Income Grant Return After the current year. DR. SAL XXX CR XXX Cash Journals related to the accounting system Institutions (SAI) is done with reference to the provisions governing the standard journal of SAI. www.djpp.kemenkumham.go.id 2011, no. 86143 CHAPTER IV SYSTEM and GRANTS ACCOUNTING PROCEDURES in this chapter will be described a series of systems and accounting procedures of the various interrelated grant transactions to generate output in the form of grant reports for the parties concerned in the management of grants. Some stages of the systems and procedures that must be performed are as follows. I. grant agreement (grant agreement) Agreement is a written agreement concerning the grant grants between Governments with the Grant Giver poured in awarding the grant agreement documents or other documents which are used interchangeably. Grant agreements drawn up to give legal certainty to the parties and within the agreement there were rights and obligations that does the Alliance. Appropriate PP 10/2011, the agreement grants at least contain the following provisions: a. Giver Grants/Donor; b. the grantee/beneficiary; c. number and plan realization per year; d. Forms (money/goods/services/securities); e. Designation; f. terms and conditions; and g. time period (includes information on when to start Active grants and grant declared complete). In terms of the planned grants, grant agreement signing was conducted by the Finance Minister or a designated officer, whereas a direct grant, the Grant Agreement may be made by the Minister/Chairman of the institution or an authorized officer. II. The application for Registration the registration is the process of applying for grants submitted by K/L to DJPU who will then be given a number to register. The register number is a unique number that is provided by DJPU in order to differentiate one grant with grant everything else. The process of grant registerasi is the entry point to place the NATIONAL BUDGET mechanism, grants in the absence of the register number will have an effect on the process of implementation and accountability grants thereafter. www.djpp.kemenkumham.go.id


2011, no. 861 44 Registration is done not only to grants that come from abroad but also made to grant that originated from within the country. In addition, if seen from the Fund disbursement mechanisms, mandatory registration made on the grants received programmatically (disbursement of funds through KPPN) and grants are received directly by the K/L (disbursement of funds not through KPPN). A grant agreement/documents that equated only have one number to register. In terms of the agreement, there is more than one K/L who receives a grant, then one of the K/L is designated as the executing agency will file the registration process to DJPU. Registration number that has been published by DJPU can be used by the K/L for the stages of implementation and accountability grants thereafter. With regard to coordination between the K/L as executing agency with K/other Project Implementing units (PIU) is absolutely necessary. Several stages that need to be done to obtain the register number is as follows. a. after the grant agreement is signed by K/L and Grant Givers, Secretary General of the K/L filed a petition for the register number by attaching: 1) of the Covenant grants (PH)/Memorandum of Understanding (MoU) or other documents that are used interchangeably; and 2) Grant Summary or summary of the Covenant grants and disbursement plan. Disbursement plan or plan of withdrawal of grants are presented per-year grant agreement stated to not be drawn longer (closed). b. reply (registration number) from the Director General of the Finance Ministry's debt Management in this case the Director of Evaluation, accounting and Setelmen addressed to the Secretary General of the K/L or to the party applying for registration. Register number which has been retrieved from DJPU was the basis of the submission of account opening permit number and display of registers into the Budget Document (DIPA). Not allowed the filing of revised DIPA without registration number given by DJPU. In the filing number of the register to DJPU there provisions as follows. a. administering the register numbers are not based on State Grant Givers but based on the amount of the grant agreements, for example: grant from the World Bank granted to the K/L 5 (five) different grant agreement, then the filing of a registration number to the DJPU as many as five grants and will be given a 5 (five) the register number; b. the grant number of the register is not based upon grants, for example in one agreement grants, grant givers will provide grants www.djpp.kemenkumham.go.id 2011, no. 86145 form of money, goods and services, thus granting the register number of the grants are not based on the form of a grant; and c. the grant number of the register grants are not given on the basis of the length of time the withdrawal of grants, for example: in one grant agreement specified will be accepted within 5 (five) years (multiyears), then K/L do not need to submit the register annually, enough for one time only one grant agreement. Loan registration number Request process and the grants process is the submission of the registration number of the loans and grants associated with the process of ratification upon the surrender of assets conducted K/L to local government, do not have to do the process of solicitation number registers. III. the planned Grants 1. The planned grant is a grant obtained by mechanisms that are planned, ranging from filing activities funded from grants, inclusion in the list of Details grant activities, the signing of the grant, the inclusion in the BUDGET and Budget Documents as well as the disbursement of funds through KPPN (BUN) for further accountable. For grants that are planned, there are several provisions that will be organized in other regulations, namely: a. the procedures for the preparation of a plan of activities, submission of proposals, and assessment activities are regulated in the regulation of the Minister of planning and drafting instructions regarding review of RKA RKA-TOS and-BUN; b. preparation of the revised budget document and will be set in the regulation of the Minister of finance regarding the procedures for the revision of the budget; and c. the procedures for the withdrawal of the grant provided for in the regulation of the Minister of finance regarding payments in BUDGET implementation guidelines. 2. The procedures for the withdrawal of planned grant performed with 5 (five) ways, namely: a. Transfer to R-KUN; b. direct payments (Direct Payment); c. Special Accounts (Special Account); d. Letter of Credit; and www.djpp.kemenkumham.go.id 2011, no. 861 46 e. Financing Introduction (Pre Financing).] The procedures for the withdrawal of the proposed grants based on a regulation of the Minister of finance governing procedures for the withdrawal of foreign loans and/or grants abroad. In terms of the procedures for the withdrawal of the grant not through the fifth way above, then grant these accepted are categorized as grants are received directly by K/l. specific procurement process grants In grants made in the planned/in accordance with the procedures of planning, nevertheless grant agreement stated that procurement of goods/services carried out directly by the Grant Giver (executed by donors) then the grant is also a direct grant. Similarly if the giver gives grants in the form of Grant money to the K/L without going through KPPN (BUN) then it is also categorized as direct grants. Thus it can be concluded that although the process of planned procurement is done by grant, but if the process of his execution carried out by the Grant Giver (executed by donors) without involving the KPPN, then the grants fall into the category of direct grants. To describe the process of procuring grants planned thoroughly will appear in the following flowchart. www.djpp.kemenkumham.go.id 2011, no. 86147 IV. Direct grant K/L can receive grants directly from the Grant Giver by observing the principle of income grant. In addition, the K/L is obligated to examine the intents and purposes of grants as well as responsible for the Grant will be received and Grants acceptance plan consult directly on the current year to the Minister of finance, Minister of national development planning, and Minister/leadership of other related Institutions prior to the signing of the grant. For grants that directly received the K/L, the agreement grants at least contain: a. the amount/value; b. allocation; c. the form; d. terms and conditions; and e. the time period. Grant received the K/L at any time, do not follow the STATE BUDGET cycle, may be submitted by the Giver grants to K/L at any time, depending on the budget cycle in the country where the grant giver comes from. However direct grants may have been put into planning the NATIONAL BUDGET, DIPA is readily available in early years but the dilution was not done through KPPN so this grant is also classified as a Direct Grant. Direct grants received from the Grant Giver can be either in the form of cash, money to finance their activities, goods/services and securities. The following is an overview of the system and procedure for the grant in accordance with the form. 1. Direct Cash Grants a. grants systems and Procedures in the form of money/cash received directly by the K/L 1) Registerasi grants directly to DJPU 2) Ask Permission account opening receipt of grants in the form of money, Budget Users/User Power budget (PA/KPA) account opening permit obligatory addressed to the Director General of the Treasury (the power of the central State General Treasurer) ditembuskan Ministry of Finance Treasury Management to the Director for approval. Approval of Grants account numbers can be made after the account is opened. 3) Adjustment pagu shopping sourced from grants in TH. Grant obtained from the grants in the form of money, K/L is obligated to make adjustments in expenditures launched DIPA to Ditjen Repertory. 4) K/L do Endorsement income and Spending were sourced from grants grants are obtained from donors spend in accordance with the provisions contained in the agreement grants. In the event of a revision, TH has not been made, K/L can do shopping that will www.djpp.kemenkumham.go.id 2011, no. 861 48 confirmed in account: 52 (Shopping Goods), 53 (capital expenditure), 57 (social assistance Expenditures). The mechanism of management and endorsement can be described in the flowchart as follows: 2. Direct grants are forms of goods/services/Securities as stated in the agreement grants, Grant Givers will realize a grant in the form of goods/services to the K/L or securities to the BUN. Procurement of goods/services/securities are fully performed by Grant Givers, while grant recipients (beneficiary) received only benefits top grants goods/services/securities are given. At the time the Grant Giver gives grants in the form of goods/services/securities, the steps that must be done is as follows. a. the Satker/KPA together Grant Givers make the News Event Handover (BAST) goods/services/Securities. BAST is the source document in it at the lack of houses: 1) the date of the handover, it is the date of delivery of goods/services/securities from grants to grantees; www.djpp.kemenkumham.go.id


2011 86149.2) of the parties, the name giver of grants and grant recipients; 3) total (foreign exchange and/or dollars), is the amount of the nominal grant equivalent received money; and 4) Form/kind of grants, a form of grants received, can be in the form of goods/services/securities. In terms of grants received in kind should be mentioned details of the price of goods received. If the price of goods has not been listed on the BAST, PA/KPA can conduct an assessment of the price of goods in accordance with the reasonable price/price market (fair value). 5) purpose of submission, is the destination of goods/services/delivery of securities, namely for grants from grants to grantees. BAST function as follows: 1) source documents for grant givers and grant recipients; 2 the initial source Document) for the preparation of other source documents for accountability for grants; and 3) source documents for planning the receipt of grants (disbursement plan). b. on the basis of a grant agreement or document equated, PA/KPA apply for registration and the documents required for registerasi the same as the procedure that has been mentioned above. In terms of the grants it receives goods or services as part of the agreement grants considerable activity is already on the register, then no need to pose the Satker new registration (can use the same register number). c. the Satker/KPA apply for endorsement, addressed to the Director General of debt management Directorate in particular the evaluation of accounting and Setelmen with completeness: 1) of the Covenant grants or other documents which are used interchangeably; 2) News event of the Handover (BAST); and 3) Statement has received a grant in the form of goods or services/(SPTMHL) in the form of goods/services. d. on the basis of the letter of request endorsement and various documents, the Directorate General of debt management do the endorsement and as the source document for the DJPU to take down the realisation of the receipt of grants. www.djpp.kemenkumham.go.id 2011, no. 861 50 e. grant of probate form goods/services/securities to KPPN through Direct Grants Registration Form Scrap goods/services/Securities (MPHL-BJS). V. Reconciliation Reconciliation Procedures and Systems is the matching of data between one system with other systems by using the same source document. Reconciliation of grants is one of the internal control procedures to ensure that the income of grants and Grant Expenditures have been recorded with magnitudes between BUN with users Budget/power user Grants Budget. Beside that, reconciliation was also executed between DJPU as the accounting Unit reported Revenue Grants with K/L as the Grant Income received directly. Reconciliation is carried out at least once in three (3) months. Reconciliation grants implemented between: 1. DJPU with Recorded. PKN over Revenue in the form of Grant money coming from abroad; 2. DJPU with the Ministry/Agency grant revenues earned directly in the form of money, goods, and services; 3. DJPU with DJKN in terms of grants in the form of securities; 4. DJPK with URDit.PKN/KPPN top Shopping partners Grants (on granting); and 5. DJPU with the Directorate of APK above Revenue grants and Grant Expenditures are received. www.djpp.kemenkumham.go.id 2011, no. 86151 www.djpp.kemenkumham.go.id 2011, no. 861 52 www.djpp.kemenkumham.go.id 2011, no. 86153 www.djpp.kemenkumham.go.id 2011, no. 861 54 www.djpp.kemenkumham.go.id 2011, no. 86155 www.djpp.kemenkumham.go.id 2011, no. 861 56 5.4. Notes to financial statements (CALK) include a narrative description or CaLK details of figures provided in the LRA and its balance sheet. CaLK also includes information about the accounting policies used by the reporting entities and other information that is required and recommended to be revealed in Government accounting standards as well as the necessary expressions to produce a presentation of the financial statements are reasonable. CaLK Grants specifically include: 1. presentation of information on the policy grants, the achievement of the target STATE BUDGET legislation, the following constraints and obstacles faced in the achievement of the target in question; 2. presentation of an overview of achievements financial performance during the reporting year; 3. presentation of information about the basis of preparation of the financial statements and the accounting policies applied to the selected over those transactions and other events; 4. disclosure of information required by the Governmental accounting standards have not presented on the face sheet of the financial statements; 5. explanation of the estimate the LRA and balance sheet; 6. presentation of the base measurement over the grant; 7. the presentation of more detailed sources or types of grants; and 8. the provision of additional information necessary for a fair presentation, which is not presented on the face sheet of the financial statements. www.djpp.kemenkumham.go.id 2011, no. 86157 CHAPTER VI COVER sourced from Grants from abroad and within the country is one of the countries that join the acceptance of sources support the expenditure of the State. Revenue Grants received by the Government not only through the mechanism of the planned grants, but many are also grants available from the giver of the grant directly to the K/L. for grants directly received the K/L can be conducted with the principles of good governance, accountability mechanisms are needed that are transparent and accountable. In order to answer the challenges mentioned above, has organized 40/2009 FMD which became guidelines in the grants accounting systems governance. But FMD is still needs to be done to answer the problems of adjustment grants and some provisions that set forth in PP 10/2011. In order to make the implementation of accountability grants easier to be carried out by the accounting entity, has compiled module SIKUBAH as an attachment to this Minister of finance Regulations. This module provides guidance in the preparation and presentation of financial statements-related grants in accordance with the principles set out in government regulation Number 71 in 2010 about Government accounting standards. Related entity grants not only in the environment of the Ministry of finance as the BUN, but also for the K/L who obtain grants directly can do attestation to the BUN so that the Revenues these grants can be recorded in the financial statements. And thus is expected to attempt to bring about transparency and accountability financial management State in particular the management of the grants can be realized. Preparation of the regulation of the Minister of finance is the following SIKUBAH Module is not the ultimate goal of implementing accounting grants. But more importantly providing an umbrella law the implementation of grant accounting and designing a comprehensive Grant Application System so that it can to help draw up financial reports are accurate, informative and timely as mandated in the Government Regulation No. 8 of 2006 about financial reporting and performance of government agencies and the regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government. INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., www.djpp.kemenkumham.go.id