PERATUNAI {REGION OF THE PROVINCE SINfiATERA NORTH NUMBER I TArrUil 20tt

TEI {TANG

PERTAI {GGUNCN 'AWABA! {IMPLEMENTATION OF PEI' S BUDGET {AND BPLAHJA REGION OF SUMATRA U " ARA TAITUil AISGGARAN 2AIO

WITH GRACE TUIIAIT YAI {G IVIAHA ESA

GUBERnUR SUIIIATERA UTARA,

Draws: a. that under Article 184 of the paragraph (1) Act Number

Given: 1.

32 Years 2AO4 on the Local Government of Indonesia's Repulic State Of 2OA4 Number 125, Additional Gazette Republic of Indonesia Number 44371 as amended on the last few times by Law Number 12 Year 2008 about the Second Amendment to the Law No. 32 Year 2OO4 on the Local Government of the Republic of Indonesia 2008 No. 59, additional sheet of state of the Republic of Indonesia Number 48441, the Regional Head submitted the Regulation

Regions about the Accouncability of the APBD to the Ratqyat Representative Council The area (DPRDI is a financial report that has been examined by the Financial Examiner's Body 6 {six} months after the arlggaran year ends;

that based on the pertimbangarr as referred to in the letter a need to form a Regulation Area on the Implementation of the Revenue Budget and

Regional Shopping of the Province of North Sumatra Year 2010;

Act No. 24 of 1956 on the Establishment of the Autonomous Region of the Atjeh Propinsion and Change of Regulation ("The Law of the Republic of Sumatra"). Establishment of North Sumatra Province (State of the Republic of Indonesia) 1956 Number 64, Addition Of Indonesia's Republic of Nobles Number 11O3);

Act No. 12 of 1985 on Earth Taxes and

Buildings (State Sheet of the Republic of Indonesia 1985 number 68, Additional Gazette of the Republic of State Indonesia Number 3312) as amended by Invite-invited Number 12 Year 1994 (State Sheet of Indonesia In 1994 Number 62, Extra State Sheet

Republic Indonesia Number 3569);

b.

2.

3. Law Number 28 of the Year 2OO9 on Regional Taxes and Retribution Of The Region Of Indonesia's Republic Of Indonesia 2OO9 Number 13O Number, Additional Gazette Of The Republic Of Indonesia Number 50a9);

4. Law No. 21 Year L997 on the Customs Acquisition of the Land and Building of the State of the Republic of Indonesia in 1997 No. 44, Additional Gazette of the Republic of Indonesia Number 3688) as amended by Act Number 2A Year 2OOO (Indonesian Republic of Indonesia 2OOO number 130, Additional Gazette Republic of Indonesia Number 3988);

5. Law Number 17 Year 2OO3 on State Finance (State of the Republic of Indonesia Year 2OO3 Number 47, Additional Sheet State of the Republic of Indonesia Number a2861;

6. Law Number I " Year 2AA4 on the State Treasury (Indonesian Republic of Indonesia Year 2AA4 Number 5, Additional Gazette Republic of Indonesia Number a355);

7. Law No. 15 Year 2AA4 on Examination of Management And Responsibilities Of State Finances (sheet Of State Of The Republic Of Indonesia Year 2OO4 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4aOO);

8. Law No. 25 Year 2AO4 on National Development Planning System {Sheet Country Indonesia Indonesia Year 2AO4 Number 1O4, Additional Sheet Of State Of Indonesia The Republic Of Indonesia \'s Numbers \;

9. Law No. 32 of the Year 2OO4 on the Government of the Regions of the Republic of Indonesia Year of 2OA4 Number 125, Additional Gazette of the Republic of Indonesia Number 44371 as it has been several times amended last by Act Number t2 2OOB of the Second Amendment of the Law No. 32 of the Year 2OO4 on the Local Government of the Republic of Indonesia Year 2OO8 number 59, additional sheet of state of the Republic of Indonesia States No. 1).;

l0.Act Number 33 Year 2AO4 on the Financial Balance between the Central Government and the Government Area (sheet of State of the Republic of Indonesia Year of 2OA4 Number 126, Additional Gazette of the Republic of Indonesia Number 4aa38l: '

ll.Act Number L2 Year 2O11 on the Establishment of the Regulation-Invitation Act of the Republic of Indonesia of Indonesia Year 2O11 Number 52, Additional l, embaran of the State of Indonesia Number 52161;

12. Government Regulation No. 2I of 1950 on the Establishment of the Propinsi Region of the Republic of Indonesia in 1950 No. 59);

13. Government Regulation Number 109 Year 2OOO on the Financial Occupation of the Regional Head and Deputy Regional Head (State Sheet of Indonesia 2000 Number 2LO, Additional Gazette Republic of Indonesia Number 4O28);

14.Regulation of Government Number 24 Year 2OO4 on the Occupation of Protokoler and Finance Chairman and Member of the Board of Representatives Ralryat of Regions (State of the Republic of Indonesia Year 2OO4 Number 9O, Additional Gazette of the Republic of Indonesia Number 44L61 as it has been some last modified with Government Regulation Number 21 Year of 2OOT about The Third Change of Government Regulation No. 24 Year 2OO4 on the Occupation of the Protocoler and Finance of the Chairman and Member of the House of Representatives Ralqyat of the State of Indonesia Year of the Republic of Indonesia 2OOT number 47, additional sheet of state of the Republic of Indonesia Indonesia Number aT I2);

15.Regulation Government Number 23 Year 2OO5 on Financial Management Of The General Services Agency (sheet State Of The Republic Of Indonesia Year 2OO5 Number 48, Additional Gazette Of The Republic Of Indonesia Indonesia Number ASA2l;

16. Government Regulation No. 24 Tahwn 2OO5 on Governing Accounting Standards of the Government of Indonesia 2AAS Number 49, Additional Gazette Republic of Indonesia No. O3);

lT.Rule Government Number 54 Year 2OO5 on Loan Of Area Of The State Of The Republic Of Indonesia Year 2OO5 Number 136, Additional Gazette Republic Of Indonesia Number a57al;

lS.Regulation Government Number 55 of 2005 on the Balance Fund of the Republic of Indonesia Year of the Republic of Indonesia, Number 137, Additional Gazette Of The Republic Of Indonesia Number 45751;

lg. Government Regulation Number 56 Year 2OO5 on Regional Financial Information System (State Gazette Indonesia Year 2005 Number 138, Additional Gazette Republic of Indonesia Number a5761;

20. Government Regulation No. 57 Year of 2O05 on Grants of the Republic of Indonesia in 2005 Number 139, Additional Gazette of the Republic of Indonesia Number 45771;

21. Government Regulation No. 58 of 2005 on Regional Financial Disorders (State Sheet of Indonesia 2005 Number 14O, Additional Gazette Republic of Indonesia Number of Indonesia No. 78);

22.Perafiiran Government Number 65 Year 2005 about Guideline

Pen5rusunan and Implementing Minimum Service Standard Of 2005 Republic Of Indonesia Number 150,

Additional Gazette Republic Indonesia Number 4585);

23. Government Regulation Number 79 Year 2OO5 on Guidelines

Coaching and Supervision Of The Holding Of Regional Government (sheet Of State Of The Republic Of Indonesia In 2005 Number 165, Additional Gazette Of The Republic Of Indonesia

Number a593);

24. Government Regulation No. 8 Year 2006 on Reporting

Finance and Performance Agencies Government (sheet Of State Of The Republic Of Indonesia Year 2AA6 Number 25, Additional Sheet Of State Of Indonesia Republic Number a6l4l;

25. Government Regulation Number 3 Year of 2OOT on the Governing Report of the Local Government to the Government, Report on the Responsibility of the Head of the Regional Head to the Regional People's Representative Council, and the Government of the Governing Report Information Area to Society (sheet of state of the Republic of Indonesia Year of 2OOT

number 19, Extras of the Republic of Indonesia States

Number a693);

26.Regulation President No. 54 of 2010 on the Procurement

Fban I Services Government;

2T.Regulation Minister Daiam Negeri Number 13 of 2006 on the Regional Financial Management Guidelines as amended in the last few times with the Regulation of the Minister of the Interior Number 21 Year 2OLl.about the Second Amendment to the Regulation (s) Minister of the Interior Number 13 Year 20A6 on the Regional Financial Management Guidelines;

28. Regulation of the Minister of Internal Affairs Number 65 Year of 2OOT on the Regional Regulatory Evaluation Guidelines on the Responsibilities Implementation of the Budget and Regional Shopping and the Regional Head Regulation Design on Penjabaran Liability for the implementation of the Regional Revenue and Regional Shopping Area;

29. Rule of Home Minister Number 55 of Year 2OO8 on the Governance and Responsibilities Report of the Treasurer as well as the delivery;

3O. The Regulation of the Interior Minister Number 53 Year of 2OLI on the Establishment of the Regional Law Product;

3l.4 Year Regional Regulation 2O1O on the Budget and Shopping Budget of the Prrcvextinction of North Sumatra Year of the Budget z} l1 (Local Sheet) Province of North Sumatra Year 20rc Number 4);

32.Regulation Number 7 of 2008 on the Organization and the Working Tata Secretariat and the Secretariat of the People's Representative Council of the Province of North Sumatra Province (section of the Province of Sumatra) North Of The Year 2OO8 Number 7, An Additional Sheet Area Number 7);

33. Area Regulation No. 8 of 2008 on Organization and

Tata Working Services of the Province of North Sumatra Province (Leaf Regions Of North Sumatra Province Of 2OA8 Number 8, Additional Leaf Area Number 8);

34,Regulation Number 9 20O8 about the Organization and

The Working Governance of the Regional Technical Instituts of North Sumatra Province (kmbaran of the Province of North Sumatra in 2008 Number 9, Additional Sheet Area of North Sumatra Province Number 9);

6

35. Area Rule Number 6 Year 2OOg About Organization and Other Institutive Instituts Of North Sumatra Province (leaf Area Of North Sumatra Province 2OO9 Number 6, Extra Sheet Area Of North Sumatra Province Number 6);

With The Agreement Together

REPRESENTATIVES COUNCIL OF THE PEOPLE OF NORTH SUMATRA PROVINCE and

GOVERNOR OF NORTH SUMATRA

MEII {UTUSKAN:

ESTABLISH A REGIONAL REGULATION ON THE RESPONSIBILITY OF IMPLEMENTATION OF INCOME BUDGETS AND REGIONAL SPENDING. NORTH SUMATRA PROVINCE 2010.

Article 1

{1}. The answer to the implementation of the APBD is a financial report loading: a. Report Realization of APBD;

b. Balance sheet; c. Cash flow report; and d. Notes on the financial statements.

(2). The financial statements as referred to in paragraph {1) are attached to the performance report and the overview of the Business Agency's Regional/Regional Enterprise report.

Section 2

The Realization Report of the APBD as referred to in Article I of the paragraph (1) letter a Year of Budget 2010 as follows:

a. Revenue

b. Surplus shopping

c. Financing is ... -Reception ... -Expenses ........

Financing Netto

Rp. 3.885 .636.14O.5 1 1.99

Rr:. 3.666.7Q6. 173.982.00

Rp. 218929,966.529.99

Rp. 346.533,46I.276, 29 Rp. 16O.578,704,807.OO Rp. 185.954,756.469.29

Section 3

Description of the APBD realization report as referred to in Article 2 as follows: a. Budget margin with the realization of a number of revenue

Rp. (106.3 63,967. I 34.0 I l with the details as follows:

l. Revenue budget after the change of Rp. 3.992,000.1A7.646, A0

2. Realization Rp.3.885,636.1a0.511" 99 Difference less Rp. {106.363.967, L34, OL)

b. Budget difference with the realization of shopping a number of Rp. 471,084.661,834.00 with details as follows:

1. Shopping Budget after the change of Rp. 4.I37.790.835.816.00

2. Realisation Rr: .3,666. ?06.173.982.00 Setsih less Rp. 47L.O84-661,834.00

c. Budget margin with the realization of a surplus/deficit of Rp. {36a.72O.694.699, 99) with the following details as follows:

d. An incision margin with the realization of a financing receipt of a number

Rp. {0.29} with details as follows:

1. Budget acceptance budget

after the Rp. 346.533 '46L.276' OA 2. Realization Rr. 346.533.49! .276.29

Seiisih is less .... RP. (0.29) '

e. Budget margin with the realization of financing spending amounts of Rp. 40.164,028,299.00 with details as follows:

1. Financing expense budget

after the change

2. The realization of the difference is less ....

1. Deficit after change

2. Realisation of less difference

after the change

2. Reaiisation of neto financing .... ' ........

Rp. {1a5.790.7 28.170.00)

Ptp. 2I? .9?9.966.529.99

Rp. {364. 7 20 .69 4 .699.99l,

Rp. 145.79A.728,170.00

F

Rp. 200,742.733.106.00

Rp. 160.578.704.8O7.O0 Rp. 4A.164.O28,299, O0

A difference of allggaran with the realization of financing neto a number of Rp. {AO. L64.O28,299, 29llwith details as follows:

1. Neto financing budget

Over Rp. (a0. rc4. A28.299, 29)

Pasd 4

Neraca as referred to in 2010 as follows:

Article I letter b per 31 December

The amount of Asset LO.429 .628,437 .47 4.9A

389.41 L. LzL.894, AA

10.o40.2 17.3 1 5. 580.90

Number of Liability

The sum of the Equities Fund Section 5

The cash flow report as referred to in Article t of the letter c for the year ends up until December 31, 2ALA as follows:

Rp.

Rp.

Rp.

a.

b.

c.

a. Cash balance is early on January 1, 2OLO .... b. Cash flow from operating activities ... c. Cash flow from asset investment activity non

finance

d. Arrrs Cash from financing activities ... e. Cash flow of non-budget alrtivity f. Final Cash Balance as of 31 December 2010

Rp. 346.568.446.27 6. .29

Rp. 935.8 64,433.7 73., 99

Rp. (7 16,934,467. 184.00)

Rp. {1 60. 57 8.7 A4.8O7, OAl

Rp. L. 963,74A.295, OO Rp. 408.6A6389.829, 28

Article 6

Records of the financial statements as referred to in Article t letter d of the Budget Year 2010 contained information both quantitatively and qualitatively over the post of financial statements.

Section 7

The responsibility of the implementation of the APBD as referred to in Article 1 is listed in the Attachment which is an inseparable part of the Regulation of this Area, made up of: a. Lampiranl: Budget Realization Report

Lampiranl.l: Summary of budget realization reports according to Local Governance and Organizations;

Lampiranl.2: Details of the budget realization report according to Regional Government affairs, organization, revenue, shopping and financing;

.

c.

d.

LampiranI.3

LampiranI.4

LampiranI. S

LampiranI.6 LampiranI.T LampiranI.S

Appendix I. 9

Appendix I. 10

Appendix I. 11 LampiranI.l2 Lampiranll LampiranlV

Recapitulation The realization of the regional shopping budget, according to the affairs of the Regional Government, organization, programs and activities; Rekapitulation of the area shopping budget realization for the alignment and regularity of Regional Government affairs and functions within the framework of the country ' s financial management; List of number of employees per group per office; List area debt; List of capital inclusion (investment) areas; List of realization the addition and subtraction of fixed assets; List of other asset additions and subtraction; List of activities that have not been completed until the end of the year and are rebranded within the next budget year (DPA-L); the fund List Regional reserves; and List of regional loans and bonds. Account of the Notes cash flow report on the Financial Report

Section 8 of the financial report Attachment as referred to in Article 1 of the paragraph (2) consists of: a. The performance report is listed in Appendix V which

is an inseparable part of the Regulation of this Region;

b. Overview of the financial statements of the Regional Enterprises Belonging/Company of the Most Perfume Region in Appendix vI which is an inseparable part of the Regulation of this Region.

Article 9 The Governor establishes the Regional Head Regulation on Penjabaran account for the implementation of APBD T. A 2010 as further details of the response to the implementation of APBD T. A 2O1O.

10

Section 1O

The County Regulation is effective at the date of the promulcity.

For everyone to know it, ordering the invitation of the Regulation of the Regions with its placement in the Leaf of the Province of Sumatra North.

Set in Medan on the date of tl $19arfi1a * otl

Plt. GUBERIIIUR NORTH SUMATRA,

dto

GATOT PUJO ITUGROHO

promulgates in Medan on the date /4 Drxartl + a.on

PROVINCIAL SECRETARY,

A/w NURDIN LUBIS

LEAF AREA OF NORTH SUMATRA PROVINCE YEAR 2OTl NUMBER. " q

EXPLANATION OF

THE REGULATION OF PROVII {SI SUMATRA NORTH 1TOMOR Ir TArrUil aOLt

TEITTANG

PERTAI {GGUGJAWABAI {PELIIKSANAAT {BUDGET PEI {CAN AIT DA! [BSLANJA DAPRATI TATIUN BUDGETING 2O1O

I. PEilJELASAN UMUlIfi

As The Guideline Of Responsibility For Implementation Of The Income Budget and Budget Year Regional Shopping 2O1O is as follows: a. The Government of the Republic of Indonesia Number 58 Year 2OO5 on

The Financial Management of the Region.

b. Decisions of Home Affairs Minister Number 29 of the Year 2AA2 on the Guidelines of Business, Responsibility and Regional Financial Oversight and the Tata Way of Budget Revenue and Regional Shopping, Implementation Of The Area's Financial Services and Drafting of the Cloud Service. Computation of APBD.

c. Minister of the Interior Minister Number 13 of the Year 2A06 on the Regional Financial Management Guidelines as amended with the Regulation of the Minister of Internal Affairs Number 59 of the Year 2O 07 on the Changing of the Regulation of the Minister of Internal Affairs Number 13 Year 2006,

IT. EXPLANATION FOR SECTION

Article I Section 2

Pasel 3

Article 4

Article 5

Article 6

kcal 7 Article 8

The letter a:

Quite clear

Pretty clear

Pretty clear

Pretty clear

Clear enough

Final Cash balance per December 31, 2O1O consists of:

Kas who are in the Treasurer

General Area {BUD) Rp. 396.522.7 69.948.28

Kas in Treasurer Spending Rp. 10.084 '894.586' 00

Kas in Bendaha.ra Rp. L. 998,725,295, O0 Pretty clear

Pretty clear enough clearly

ADDITIONAL SHEET AREA OF NORTH SUMATRA PROVINCE OF 2011 NOMOR*.

t