Key Benefits:
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3. The Regional Government is the governor, regent, and/or mayor, and the area's device as an element of the regional government's organizer.
4. An autonomous region, next called the area, is a unity of the legal society that has the boundaries of the region that authorities regulate and take care of the affairs of government and the interests of the local community according to its own initiative based on aspiration people in the State of the Republic of Indonesia system.
5. A village or village called a village is a unit of legal society that has the boundaries of the region which is authorized to organize and take care of the interests of the local people, based on origins and customs. A recognized and respected local in the Government of the Republic of Indonesia government.
6. Regional finance is all the rights and obligations of the region in order to be judged by money including any form of wealth related to the rights and obligations of the area.
7. Area Regulations are laws set up by the DPRD with joint approval of the head of the area, including Qanun in effect in the Nanggroe Aceh Darussalam Province and the Provincial Regional Regulation (Perdasi) in the Province of Province. Papua.
8. Area Financial Management is an entire activity that includes planning, execution, enterprise planning, reporting, accountability, and regional financial oversight.
9. The Regional Revenue and Shopping Budget, further abbreviated as APBD, is an annual financial plan of local government that is discussed and agreed jointly by the local government and the DPRD, and is set by regional regulations.
10. The next unit of unit work, abbreviated as SKPD, is an area device in the local government as a budget user/item user.
11. SKPKD is an area device in the local government as a budget user/user of goods, which also carries out the area's financial management.
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12. The organization is an element of regional government consisting of the DPRD, the regional head/deputy head of the area and the regional device work unit.
13. The Regional Chief is a gubemur for provincial or county areas for county or municipal mayors for the city area.
14. The holder of the Financial Management Authority is the head of the area which is because its office has the authority to host the overall financial management of the area.
15. The PPKD (PPKD) was the head of the area's financial manager, the next one being called. The head of SKPKD has the task of carrying out the management of the APBD and acts as the regional general treasurer.
16. The next General Treasurer (BUD) is a PPKD which acts in capacity as an area general treasurer.
17. Budgeting Users are authorized users of the budget to carry out the underlying tasks and functions of the SKPD.
18. Users of the Goods are the holder of an area owned by the area.
19. The power of the next General Treasurer of the Regions (BUD) is the official who is authorized to carry out a portion of the task of BUD.
20. The Power of the Budget User is authorized to perform a portion of the budget user's authority in performing part of the SKPD task and function.
21. The PPK-SKPD is an official who carries out the functions of the financial enterprise on SKPD.
22. The next PPTK Technical Managing Officer (PPTK) is an official in the SKPD unit that carries out one or more activities of a program in accordance with the field of duty.
23. The Admissions Treasurer is a functional official who is appointed to accept, store, lease, attempt to, and account for the income money of the area in order to perform the APBD on SKPD.
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24. A Spend Treasurer is a functional official who is appointed to receive, retain, pay, view, and account for the money for regional shopping purposes in order to conduct the APBD.
25. A reporting entity is a unit of government consisting of one or more accounting entities that, according to the rules of the law, are required to submit a report on account of the financial statements.
26. An accounting entity is a unit of budgeting/user-user government of goods and is therefore obliged to host accounting and draft financial statements to be combined on the reporting entity.
27. The working unit is a part of SKPD that carries out one or more programs.
28. The next Mid-Term Development Plan (RPJMD) is an area planning document for a period of 5 (five) years.
29. The Regional Annual Development Plan, next called the Regional Government Work Plan (RKPD), is a Regional planning document for a period of 1 (one) year.
30. The next Government Budget team abbreviated to TAPD is a team formed by the decision of the head of the region and led by the secretary of the area who has the task of preparing and implementing the policy of the head of the region in order to assemble. APBD whose members are made up of area planner officials, PPKD and its design officials are in accordance with the need.
31. The next APBD General Policy (KUA) is a document that contains a policy of revenue, shopping, and financing and underlying assumptions for a period of 1 (one) year.
32. Pre-Budget and Budgeted Budgeting (PPAS) is the design of the priority program and the maximum budget limit provided to SKPD for each program as a reference to the RKA-SKPD drafting before it is agreed upon. with the DPRD.
33. Deleted.
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34. The RKA-SKPD is a planning and budgeting document that contains the revenue plan and shopping plan of the program and the SKPD activities as the basis of the drafting of the APBD.
34a. The next RKA-PPKD Working Plan and Budget Office (RKA-PPKD) is the work plan and the financial/financial/financial bureau/financial bureau as the Regional Treasurer.
35. Medium Term Spending framework is a budgeting approach based on policy, with decision making on the policy being conducted in a more than one-year budget perspective, by considering the cost implications of the cost. The decision is concerned the following year that is poured in the forward forecast.
36. Forward forecast is the calculation of the fund needs for the next budget year of agement Guidelines as amended by the Regulation of the Home Minister Number 59 of 2007 on the Changes to the Regulation of the Minister of Internal Affairs Number 13 of 2006 on the Regional Financial Management Guidelines, changed as follows:
1. The provisions of Article 1 of the number 34, figure 61 and number 62 are amended, between the number 62 and the number 63 are inserted in the number 62a, added a new number 79 and the number 80, so that Article 1 reads as follows:
Article 1
In The rules of this Minister are referred to:
1. The Central Government, subsequently called the government, is the President of the Republic of Indonesia which holds the power of the Government of the Republic of Indonesia as referred to in the Constitution of the Republic of Indonesia in 1945.
2. The Government of the Regions is the establishment of government affairs by local government and regional rep ll be used as part of the Cloud Service for the Cloud Service. of the number of provisions of the provisions of the provisions of the supply money which have been specified according to the provisions.
74 The next Direct Pay warrant is abbreviated as SPM-LS is a document published by the budgeted user/budget user for the issuer of the SP2D over the DPA-SKPD expenditure load to third parties.
75. The Fund's subsequent Order of the Funds (SP2D) is a document used as the basis for the fund-raising of funds published by BUD based on SPM.
76. Area-owned goods are all items purchased or acquired on the load of APBD or derived from the acquisition of the authorized design.
77. The loss of the area is a lack of money, precious letters, and tangible goods and must be in number as a result of the conduct against the law either intentionally or negligand.
78. The next General Services Agency (BLUD) is a SKPD/unit of work on SKPD in an area government environment that is formed to provide services to the community of the provision of goods and/or services sold without preferring. seeking profit, and in performing its activities is based on principles of efficiency and productivity.
79. Plural activities are activities that are budgeted and executed for a period of more than 1 (1) budget years whose work is done through the plural contract.
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80. School Operational Assistance (BOS) is the fund used primarily for non-personnel costs for the primary education unit as the implementation of compulsory learning programs, in accordance with the laws.
2. Between Section 10 and Section 11 is inserted a new section of Section 10A, which reads as follows:
Section 10A
In order of barang/services, the Budget User acts as a Commitment Officer in accordance with the terms of this section. The Government of the Cloud Service is not available as a Service.
3. The provisions of Section 11 are added 1 (one) the new paragraph (1) of paragraph (5), so that Article 11 reads as follows:
Section 11
(1) the user of the budget user/user of the goods in performing the duties as referred to in Article 10 It may be necessary to provide a portion of its authority to the head of the unit of work on SKPD as a user of the user's budget/user power.
(2) The abundance of the authority as referred to in paragraph (1) is based on consideration of the regional level, SKPD magnification, amount of money managed, workload, location, competency, control range, and/or other objective considerations.
(3) The allotment of some authority as referred to a paragraph (1) is set by the head of the region over the head of the SKPD head.
(3a) The disclaition of some of the authority as referred to in paragraph (1), includes:
a. Committing an action that results in the expense of the shopping budget burden;
b. carry out the work unit budget he has led;
c. conduct the testing of the bill and order the payment;
d. Hold a partnership with another party within the specified budget/budget limit;
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e. signed SPM-LS and SPM-TU;
f. oversee the execution of the work unit budget that it has led; and
g. perform other budget user power tasks based on the power of the budget user.
(4) The user's budget/power user power/power is referred to in paragraph (1) responsible for the execution of the user's authority. assignment to the budget user/user of the goods.
(5) In the procurement of barang/services, the Budget User Power is referred to in paragraph (1), as well as acting as a Commitment Officer.
4. The provisions of Article 45 of the paragraph (1) are changed and the paragraph (4) is removed, so that Article 45 reads as follows:
Article 45
(1) The shopping of social assistance as referred to in Article 37 of the letter e is used to provide the granting of assistance that (2) Social assistance as referred to in paragraph (1) is given selectively, non-continuous/non-binding and intelligibility use its use by considering the financial capabilities of the region and set with regional head decision.
(2a) Social assistance rendered uncontinuously/non-binding is interpreted that the granting of such assistance is not mandatory and should not be given any budget year.
(3) Remodled.
(4) Remoted.
5. The provisions of Article 47 of the paragraph (1) are amended, so that Article 47 reads as follows:
Article 47
(1) Financial assistance as referred to in Article 37 of the letter g is used to provide financial assistance that is common or special from the province to district/city, government
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village, and to other local governments or from the county/city government to the village government, and other regional governments in order of alignment and/or increased financial capabilities and to the party political.
(2) Public financial assistance as referred to in paragraph (1), the following and its use are fully submitted to the local government/village government aid recipient.
(3) The financial assistance is special as set forth in paragraph (1), the following (s), the following: directed/set by the government of the aid area.
(4) The assistance is special as referred to in paragraph (3), may require the provision of a companion fund in APBD or the income budget and shopping of the recipient village help.
6. The provisions of Article 52 are amended, so that Article 52 reads as follows:
Article 52
(1) The barang/service shopping as referred to in Article 50 of the letter b is used to provide the procurement of goods and services that benefit less. from 12 (twelve) months in carrying out the program and local government activities, including items that will be submitted or sold to the public or third parties.
(2) The shopping/services as referred to in paragraph (1) are shopping disposable goods, materials/materials, office services, insurance premiums, vehicle treatment motorized, ceta/doubling, rent/building/parking, rental means of mobility, rent of heavy equipment, rent of equipment and office equipment, food and drink, service clothes and attributes, work clothes, special clothes and certain days, Service travel, service travel transfer and repatriation of employee, maintenance, consulting services, other services, and other similar shopping and procurement of goods intended to be delivered or sold to. the public or the third party.
7. Between Section 54 and Section 55 is inserted a new section of Section 54A, which reads as follows:
Section 54A
(1) Activities as referred to in Article 54 may bind to budget funds:
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a. for 1 (one) budget year; or
b. more than 1 (one) year of the budget in the form of a plural activity in accordance with the laws.
(2) The plural activity/div>
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71. The next payment letter (SPM-UP) is a document published by the budget user/budget user for the SP2D issuer of the DPA-SKPD load workload used as a supply money. to fund activities.
72. The following are the following: "SPMGU" means a document published by the budget user/budget user for the issuer of the DPA-SKPD's expense which funds are used to replace the IBM Cloud Service. Supply money has been spent.
73. The next IBM Cloud Service wi aph (2) are amended, so that Article 87 reads as follows:
Article 87
(1) The design of the KUA and the draft PPAS as referred to in Article 84 of the paragraph (2) is given the head of the region to the slowest DPRD June's budget year runs to be discussed in the RAPBD preliminary talks the next budget year.
(2) The dissection as referred to in paragraph (1) is carried out by TAPD with the Board of Representatives of the DPRD.
(3) The design of the KUA and the proposed PPAS referred to in paragraph (2) is further agreed to be the slowest KUA and PPAS late July of the budget year.
(4) The KUA and PPAS formats are listed in the Annex A.X.a and A. XI.a Rule of this Minister.
13. The provisions of Article 98 of the paragraph (2) are changed, so that Article 98 reads as follows:
Article 98
(1) On SKPKD are composed of RKA-SKPD and RKA-PPKD.
(2) RKA-SKPD as referred to in paragraph (1) contains the program/activities.
(3) RKA PPKD is used to accommodate:
a. income attributable to the balancing fund and grant income;
b. interest shopping, subsidie shopping, shopping grants, social assistance shopping, shopping for results, shopping for financial assistance and unexpected shopping; and
c. Receipt of financing and spending on regional financing.
14. The provisions of Section 102 paragraph (2) of the letter b are amended, so that Article 102 reads as follows:
Section 102
(1) The design of the regional head regulations on the definition of the APBD as referred to in Section 101 of the paragraph (1) is supplemented by an attachment which consists of:
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a. APBD summary summary; and
b. The definition of the APBD according to local government affairs, organizations, programs, activities, groups, types, objects, details of revenue objects, shopping and financing.
(2) The regional head rules draft of the APBD definition contains an explanation as following:
a. for revenue covering the legal basis;
b. for shopping to include location of activities and shopping that are special and/or already directed its use, its funding sources are listed in the explantable column; and
c. for financing includes the legal basis and the source of the financing receipt For the purpose of financing and financing expenses for the financing expense group.
(3) The format of the regional head ordinance design format and the attachment as referred to in paragraph (1) are listed in Annex A. XVI The rules of this minister.
15. The provisions of Article 106 of the paragraph (1), paragraph (2) and paragraph (3) are amended, so that Article 106 reads as follows:
Section 106
(1) If the DPRD to the deadline is referred to in Article 105 of the paragraph (3c) does not specify a joint agreement with regional head against regional regulatory draft on APBD, the head of the area carries out its high expenses as high as the previous budget year APBD.
(2) Spending as referred to paragraph (1) is prioritised for Binding shopping and a mandatory shopping.
(3) Shopping which is binding as referred to in verse (2) is the shopping which is required continuously and must be allocated by the local government with sufficient amounts for the purpose of the budget year, such as shopping for employees, shopping for goods and services.
(4) The compulsory shopping is shopping for its guarantee the fulfillment of funding the basic services of public services among other education and health and/or carrying out obligations to third fihak.
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16. The provisions of Article 123A paragraph (2) are amended, so that Article 123A reads as follows:
Article 123A
(1) On SKPKD compiled DPA-SKPD and DPA-PPKD.
(2) DPA-SKPD as referred to in paragraph (1) contains the program/activities.
(3) DPA-PPKD is used to accommodate:
a. income attributable to the balancing fund and grant income;
b. interest shopping, subsidie shopping, grant shopping, social assistance shopping, shopping for results, shopping for financial and shopping assistance and shopping unexpectedly; and
c. revenue receipt and financing expenses of the area.
(4) DPA Format PPKD listed in the Appendix B.I.b of the Regulation of this Minister.
17. The provisions of Section 161 paragraph (2) of the d d are changed, so that Section 161 reads as follows:
Section 161
(1) The budget Saldo is more than the last more calculation of the previous budget year.
(2) The circumstances of which the letter has been changed.
(2) The circumstances causing a budget balance over the previous year to be used in the running budget year as referred to in Section 154 paragraph (1) the letter c may be:
a. pay for the interest and interest of the debt and/or area bonds that exceed the available budget precede the APBD change as referred to in Section 145 of the paragraph (2);
b. Pay off all interest and interest obligations;
c. funds the pay increases and benefits of civil servants due to the government's policy;
d. Funding advanced activities (DPAL) which have been specified in DPA-SKPD the previous year, to be accommodated in local regulations on changes in the next budget year APBD;
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e. funding new programs and activities with the criteria must be completed until the final deadline of payment completion in the budget year running; and
f. Funding for activities that are upgraded from the original set in the DPA-SKPD year running budget that can be completed up to the end of the payment completion deadline in the running budget year.
(3) The use of the previous year ' s budget balance for funding expenditure as referred to in paragraph (2) letter a, letter b, letter c, and the letter f is formulated first in the DPPA-SKPD.
(4) The use of the budget balance over the previous year to fund the expenditure as referred to in paragraph (2) the letter d is formulated first in the DPAL-SKPD.
(5) The use of the budget balance over the previous year to fund the expenditure as referred to in paragraph (2) of the letter e was formulated first in RKA-SKPD.
18. The provisions of Article 162 verse (8) are changed and between verses (8) and verses (9) are inserted a new verse (8a), paragraph (8b), and paragraph (8c), so Article 162 reads as follows:
Article 162
(1) The state of emergency as contemplated in Article 154 paragraph (1) of the letter d at least meets the criteria as follows:
a. is not a normal activity of local government activity and cannot be predicted before;
b. not expected to happen in a recurring way;
c. is out of control and local government influence; and
d. have a significant impact on the budget in the recovery order caused by an emergency.
(2) In an emergency, the local government can conduct unavailable expenses of its budget, which is next proposed in the design of the A Article 83 of the paragraph (1) is compiled with the following steps:
a. determining the region ' s development priority scale;
b. define program priorities for each business synchronized with the national priorities and programs listed in the Government Work Plan every year; and
c. compiling temporary budget plaphones for each The program.
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12. The provisions of Article 87 of the paragr entation of grant funds, the head of the SKPD Education on behalf of the regional head can sign the manuscript of the grant agreement.
(4) The Manuscript grant agreement as specified by paragraph (1) is performed 1 (1) times for the purpose of 1 (one) year budget.
(5) The format of the grant agreement manuscripts as set forth in the attachment of F. I Regulation of this Minister.
Section 329G
(1) The head of the public school delivers a report of the use of the BOS quarterly funds I and the slowest quarter July 10, while for quarterly III and quarterly the slowest date of 20 December of the year in regard to the treasury spending aide.
(2) Reports of the use of BOS funds as referred to in paragraph (1) are lamped with evidence lawful and complete expense.
(3) Report of the use of BOS funds as referred to In verse (1), it is authorized by the Budget User to be verified by the financial enterprise officer SKPD Education.
(4) The principal as referred to in paragraph (1) is responsible for the use of the received BOS funds. quarterly.
Article 329H
Tata way accountability for BOS funds received by private schools is set up in an area grant agreement script.
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Article II
The rules of this minister begin to apply at the designated date.
For everyone to know it, the Minister of the Interior Regulation is promulred by its placement in the News of the Republic of the Republic.
Established in Jakarta on 23 May 2011
INTERIOR MINISTER
REPUBLIC OF INDONESIA,
GAMAWAN FAUZI
UNDRAFILED in Jakarta on 25 May 2011
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
PATRIALIST AKBAR
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ANNEX F. I: REGULATION OF INTERIOR MINISTER NUMBER: 21 YEARS 2011: 23 May 2011
EXAMPLES OF FORMAT OF REGIONAL GRANT AGREEMENT (NPHD)
On this Day, date The month of the year of the year of the year of the year of the month of the month, the following year, the following year, the following year, which is signed by the following:
NIP: ........................................................................................................................ Rank (s): Title is a type of event that is not a type of event. Working Unit (of IBM) Who acts to and on behalf of the Governor/Regent/Mayor in the Province/Kabupten/City of the City of the City of the City of the United States, which is next called the first party.
II Name:. No. ID: Title: Headmaster Address: Subdistrict.
District/City. Activities: School Operational Assistance (BOS) That acts to and on behalf of the ....... Village/Kelurahan ... A ... a ... a ... The district/City of the City of the City of the United States is called a "Second Party", in which they are called "The". Both parties agree to the Agreement with
provisions as follows: Section 1
The number and purpose of the grant (1) the first party grants the BOS Fund grant to the second party, which is the sum of money
Rp. {\fs1 \fsfs; ... (.). referred to the paragraph (1) used for Operational Assistance
School In accordance with the technical instructions specified as it is applied to
the public schools and technical directions are an inseparable part of the
manuscript grant of this area.
(3) The use of the funds as verse (2) aims to free all levies
poor students of all levies in any form and to lighten the load
the operating costs of the school for school students.
(4) The use of the funds as referred to on paragraph (2) and paragraph (3) special for the type
School Operational Assistance activities (BOS) is managed with the management mechanism
school.
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Section 2
REGIONAL GRANT FUND
(1) The BOS grant funding flow for the private private school is sourced from the Revenue Budget
and Regional Shopping (APBD) Province/District ............................. Year anniversary ...
is done in a quarterly basis according to the specified allocation.
(2) For the manager of the boss ' s fund grant, the second party requests a request to the first PIRIGHT
FIRST, with a dilampiri:
a. Area Grant Agreement Script;
b. Private Public School Account copies are still active;
c. Letter of the Statement of Responsibility;
(3) THE SECOND PARTY after receiving the grant from the first party, immediately implement
the activities with guidelines on the technical instructions of the use of the School Operational Fund
(BOS) and the provisions of the IBM International Business Organization (BOS). Applicable law.
Section 3 OBLIGATIONS OF THE SECOND PARTY
(1) Executable and full responsibility for the execution of programs and activities that
funded from the first-party approved BOS grant with guidelines. on
provisions.
(2) Conduct procurement of goods and services in accordance with the laws
applicable.
(3) THE SECOND PARTY makes and delivers quarterly reports of using BOS grants that
accompanied by documents and evidence lawful and complete liability to PIRights
FIRST, to PPKD as BUD for the first quarter and the second quarter most
slow on July 10 and for the third quarter and fourth quarter of the slowest
December of the following year.
Article 4
THE RIGHT AND OBLIGATION OF THE FIRST PARTY
(1) THE FIRST PARTY has the right to delay the BOS refund if the SECOND PARTY, no/not
meets the specified requirements.
(2) The first party is entitled to perform the evaluation and monitoring of the use of BOS funds
based on the report The responsibility of the IBM Cloud Service is not available for use with the Cloud Service.
(3) the first party is obligated to immediately cash out BOS grant funds if all
the requirement and completeness of the fund's refinancing filing file has been met by the PIRights
second and stated complete and correct through verification by Local Government.
Section 5
ROUTING/BUDGET SHIFTS
(1) If there is an increase in the number of private school students as a result of the new school year, PIRights
BOTH conduct changes in the allocation of BOS funds for the schools that concerned appropriate
with the APBD change mechanism, after allocation of changes Call set by
Government.
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(2) In the event of a change or budget shift due to changes in the number of real students in
private schools, the second party may shift by not changing the amount
nominal and purpose. use of grants, further reported to the Minister
National Education.
Article 6 LAIN-LAIN
(1) This Area Hybah Agreement (NPHD) this is made double 5 (five), the first sheet and
or the delivery of the quarterly BOS fund usage report Previously.
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Section 329F
(1) The transfer of BOS funds as referred to in Section 329E paragraph (2) is based on the section of the area grant agreement.
(2) The grant of the grant agreement is referred to in paragraph (1) signed together between regional heads with private school principals.
(3) In the course of acceleration of the pres 01 02 Sale Of Unused Equipment/Equipment
4 1 4 01 03 Sales Engine/Unused Heavy Tool
4 1 4 01 04 Home Sales Office/Home Service
4 1 4 01 05 Second Wheel Service Vehicle Sales
4 1 4 01 06 Sales Vehicle Service Four
4 1 4 01 07 The Former Drum Sales
4 1 4 01 08 The sale of tree logging
4 1 4 01 09 Sale of secondhand headlights
4 1 4 01 10 10 Sales of the former buildings
4 1 4 01 11 The sale of traffic supplies
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ReAccount Code
Description
1 2
4 1 4 01 12 The Sale of Medicines and Pharmaceutical Results
4 1 4 01 13 Sales of Agriculture
4 1 4 01 14 Sales Results Forests
4 1 4 01 15 Sale Of Farm Results
4 1 4 01 16 Farm Results
4 1 4 01 17 Sales of Fisheries
4 1 4 01 18 Sales Results
4 1 4 01 19 Dst es ......
4 1 4 02 Giro Jasa Giro
4 1 4 02 01 Services Giro Treasury Area
4 1 4 02 02 Treasury Service Giro Holder
4 1 4 02 03 Conduct Giro Reserve Reserve
4 1 4 02 04 Dst ......
4 1 4 03 Interest Income Deposit
4 1 4 03 01 Deposit Account On The Bank ....
4 1 4 03 02 Dst ......
4 1 4 04 Demands For Regional Loss
4 1 4 04 01 Regional Money Loss
4 1 4 04 02 Local Property Loss
4 1 4 04 03 Dst ......
4 1 4 05 Commission, Cuts and Exchange Rate Rupiah
4 1 4 05 01 Acceptance Commission of Area Cash Placements
4 1 4 05 02 Reception of Pieces from [-1]]
4 1 4 05 03 Revaluation of the Rupiahs exchange rate of a 3-0 ...
4 1 4 05 04 Dst ..........
4 1 4 06 Revenue Fines For Late Job Execution
4 1 4 06 01 Education
4 1 4 06 02 Health Fields
4 1 4 06 03 Public Works
4 1 4 06 04. People's Housing
4 1 4 06 05 Field Scope
4 1 4 06 06 Development Planning
4 1 4 06 07 The area of the connection
4 1 4 06 08 Field Environment
4 1 4 06 09 Field of Land
4 1 4 06 10 Dst ...
4 1 4 07 Revenue Denda Tax 4)
4 1 4 07 01 Revenue Denda Tax Hotel
4 1 4 07 02 02 Restaurant Tax Fines Income
4 1 4 07 03 Net Entertainment Tax Penalty
4 1 4 07 04 Income Tax Fines
4 1 4 07 05 The Street Light Repayment Tax Fine
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2011, No. 31045
ReAccount Code
Description
1 2
4 1 4 07 06 Revenue fined Materials Grade C 1)
4 1 4 07 07 Parking Tax Fines
4 1 4 07 08 Tax Fine Revenue Groundwater
4 1 4 07 09 Income Denda Tax Nest Walet's Nest
4 1 4 07 10 Revenue Denda Tax Environment 1)
4 1 4 07 11 Revenue Denda Mineral Tax Not Metal and Batuan
4 1 4 07 12 12 Revenue Denda of the Earth Tax and Urban and Urban Buildings
4 1 4 07 13 13 revenue Fine Customs Rights Acquisition of Land and Buildings
4 1 4 08 Revenue Fine Levy
4 1 4 08 01 General Merit Levy Revenues
4 1 4 08 02 Income Penalty Retribution Effort
4 1 4 08 03 Fine Licensing Levy Fees
4 1 4 09 Revenue Results Execution of Warranty
4 1 4 09 01 Results Execution on Execution Of Work
4 1 4 09 02 Results Of Execution Over The Demolition Of The Reklame
4 1 4 09 03 Execution Of The Warranty Of the Musiman ID
4 1 4 09 04 Dst ...
4 1 4 10 Revenue From The Traveler
4 1 4 10 01 Revenue From The Tax Return Earnings Section 21
4 1 4 10 02 Income From Return Of Excess Health Insurance Payments
4 1 4 10 03 Revenue From Return Overage Payments And Benefits
4 1 4 10 04 Revenue From Repayment Overpayment Of Service Travel
4 1 4 10 05 Earnings From Return Of Advance
4 1 4 10 06 Dst ......
4 1 4 11 Social Facilities and Facilities General
4 1 4 11 01 Social Facilities
4 1 4 11 02 Public Facility
4 1 4 11 03 Dst es ......
4 1 4 12 Revenue from the Hosting of Education and Training
4 1 4 12 01 Money Registration/Entrance Exam
4 1 4 12 02 Money School/Education and Training
4 1 4 12 03 Money Ascension Rate/Class
4 1 4 12 04 Dst ..............
4 1 4 13 Revenue from Instalments/installments Of Sales
4 1 4 13 01 installments/installments Sales Of Group III State Service
4 1 4 13 02 installment/Mortgage Sales Of Private Vehicles
4 1 4 13 03 Installment/Cicilan Replace The Area's Property Losses
4 1 4 14 Results Management Rolling
4 1 4 14 01 Results of Fund Management Rolling out of Groups Society
4 1 4 14 02 Dst es ......
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2011, No. 310 46
ReAccount Code
Description
1 2
4 2 BALANCE FUNDS
4 2 1 Funds For Tax Results
4 2 1 01 For Tax Results
4 2 1 01 01 For Results From The Earth Tax And Building
4 2 1 01 02 For the Results of the Land and Building 1)
4 2 1 01 03 For the Results of the Income Tax (PPh) Article 25 and Article 29 of the Tax Persons Taxes in the Interior and PPh Article 21
4 2 1 01 04 Dst B ......
4 2 1 02 For Results Not Tax/Natural Resources
4 2 1 02 01 For Results of Forest Entrepreneurial Rights
4 2 1 02 02 For the Results of Forest Resource Provision
4 2 1 02 03 For the Results of the Rebozation Fund
4 2 1 02 04 For the Results of Fixed Land (Land-Rent)
4 2 1 02 05 For the Results of the Exploration and Exploitation of Exploitation (Royalty)
4 2 1 02 06 For the proceeds of the Fisheries Company's levy
4 2 1 02 07 For the Results of the Fisheries Results
4 2 1 02 08 For the Results of the Petroleum Mining
4 2 1 02 09 For the Results of the Gas Mining Earth
4 2 1 02 10 For the Results of the Geothermal Mining
4 2 1 02 11 Dst es ......
4 2 2 General Alocations Funds
4 2 2 01 Public Allocation Funds
4 2 2 01 01 Special Allocation Funds
4 2 3 Special Allocation Funds
4 2 3 01 Special Allocation Funds
4 2 3 01 01 Special Allocation Funds
4 2 3 01 02 Dst ......
4 3 OTHERS
4 3 1 Revenue Hibah
4 3 1 01 Revenue Hibah From Government
4 3 1 01 01 Government
4 3 1 01 02 Dst ......
4 3 1 02 Revenue Hibah Of Other Local Government
4 3 1 02 01 Local Government ......
4 3 1 02 02 Dst ......
4 3 1 03 Income Hibah From
4 3 1 03 01 Body/Society/Private Organization/organization ......
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2011, No. 31047
ReAccount Code
Description
1 2
4 3 1 03 02 Dst ......
4 3 1 04 Revenue Hibah From Community Group/Individual
4 3 1 04 01 Community/Community Groups
4 3 1 04 02 Dst Es ......
4 3 1 05 Overseas Grant Income
4 3 1 05 01 Grant Income From Bilateral
4 3 1 05 02 Grant Income From Multilateral
4 3 1 05 03 03 Grant Income From Other Donors
4 3 1 05 04 Dst ...
4 3 2 Emergency Funds
4 3 2 01 Vic01 Local Company
4 1 3 01 02 BUMD course ......
4 1 3 01 03 Dst A. ..
4 1 3 02 Laba's Section of the Modal Inclusion on the State-owned Enterprises a/BUMN
4 1 3 02 01 BUMN b ......
4 1 3 02 02 Dst ......
4 1 3 03 The Laba's Section of the Modal Inclusion in the Company Joint/Private Property
4 1 3 03 01 Joint Venture
4 1 3 03 02 Dst ......
4 1 4 Other Authorized Regional Revenues
4 1 4 01 Result Of Regional Asset Sales Not Separated
4 1 4 01 01 Land Rights Release
4 1 4 r Regional Tax Results To County/City ...
5 1 6 02 02 Dst. ...
5 1 6 03 Shopping For Regional Tax Results To The Village Government
5 1 6 03 01 Shopping For Regional Tax Results To The Village Government ...
5 1 6 03 02 Dst.
5 1 6 04 Shopping For Results Regional Levy To County/City
5 1 6 04 01 Shopping For Result Of Regional Retribution To County/City ....
5 1 6 04 02 Dst.
5 1 6 05 Shopping For Regional Retribution Results To Village Government
5 1 6 05 01 Shopping For Regional Retribution Results To Village Government ....
5 1 6 06 Dst.
5 1 7 06 FINANCIAL AID SHOPPING TO PROVINCIAL/KABUPATEN/CITY, VILLAGE GOVERNMENT AND POLITICAL PARTY
5 1 7 01 Shopping Financial Aid to Province
5 1 7 01 01 Help Shopping Financial To Province ......
5 1 7 01 02 Dst.
5 1 7 02 Shopping Financial Aid to district/City
5 1 7 02 01 Shopping Financial Aid to County/City ......
5 1 7 02 02 Dst.
5 1 7 03 Shopping Financial Aid to Village
5 1 7 03 01 Shopping Financial Aid to Village ......
5 1 7 03 02 Dst. .......
5 1 7 04 Shopping Financial Aid to Local Government/Other Village Government
5 1 7 04 01 Shopping Financial Assistance to the Province ...
5 1 7 04 02 Shopping Relief Finance to County/City ...
5 1 7 04 03 Shopping Financial Aid to the Village Government ...
5 1 7 04 04 Dst. to the Political Party
5 1 7 05 01 Shopping Aid to the Political Party ........
5 1 7 05 02 Dst.
5 1 7 06 Dst.
5 1 8 SHOPPING UNEXPECTEDLY
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2011, No. 31053
ReAccount Code
Description
1 2
5 1 8 01 Unexpected Shopping
5 1 8 01 01 Dst Unanticipated Shopping
5 2 SHOPPING DIRECTLY
5 2 1 SHOPPING EMPLOYEES
5 2 1 01 Honorarium PNS
5 2 1 01 01 Honorarium Executing Activities
5 2 1 01 02 Honorarium Tim Absence Goods and Services
5 2 1 01 03 Dst.
5 2 1 02 Honorarium Non PNS
5 2 1 02 01 Honorarium Power Expert/Instructure/Narasumber
5 2 1 02 02 Honorarium
5 2 1 03 Dst.
5 2 1 03 Money overtime
5 2 1 03 01 PNS overtime money
5 2 1 03 02 Non-civil overtime
5 2 1 03 03 dst.
5 2 1 04 Honorarium Management Dana BOS 6)
5 2 1 04 01 Honorarium Dana BOS
5 2 1 05 Money for granted to the parties/society
5 2 1 05 01 Money for granted to third party
5 2 1 05 02 Money for granted to society
5 2 1 05 03 Dst.
5 2 1 06 Dst ()
5 2 2 SHOPPING GOODS AND SERVICES
5 2 2 01 Shopping Material Wear Habis
5 2 2 01 01 Shopping tool stationery
5 2 2 01 02 Shopping document/administration tender
5 2 2 01 03 Dst.
5 2 2 02 Materials/Material Shopping
5 2 2 02 01 The shopping of the building raw materials
5 2 2 02 02 Shopping ingredients/seedlings crop
5 2 2 02 03 Dst. .......
www.djpp.kemenkumham.go.id
2011, No. 310 54
ReAccount Code
Description
1 2
5 2 2 03 Shopping Services Office
5 2 2 03 01 Phone Shopping
5 2 2 03 02 Water Shopping
5 2 2 03 03 Dst Insurance premiums
5 2 2 04 01 Shopping Premi Health Insurance 2)
5 2 2 04 02 Shopping Premi Regional Goods Insurance Area
5 2 2 04 03 Dst.
5 2 2 05 Shopping Vehicle Treatment
5 2 2 05 01 Service shopping Service
5 2 2 05 02 Shopping for Part Parts
5 2 2 05 03 Dst. ...
5 2 2 06 Print Print and Replication
5 2 2 06 01 Print Shopping
5 2 2 06 02 Shopping Penggandaan
5 2 2 06 03 Dst.
5 2 2 07 Shopping Sewa Home/Gedung/Warehouse/Parking
5 2 2 07 01 Home rent post office/home office
5 2 2 07 02 Shopping rental building/office/venue
5 2 2 07 03 Dst.
5 2 2 08 Shopping Rental Mobility
5 2 2 08 01 The rental shopping means of land mobility
5 2 2 08 02 Sarana rental shopping Water Mobility
5 2 2 08 03 Dst.
5 2 2 09 Shopping Sewa Heavy Tool
5 2 2 09 01 The rental shopping Eskavator
5 2 2 09 02 Shopping Buldoser
5 2 2 09 03 Dst.
5 2 2 10 Sewa Shopping Equipment and Equipment Office
5 2 2 10 01 Seat rental shopping table
5 2 2 10 02 Computer rental shopping and printer
5 2 2 10 03 Dst. ...
5 2 2 11 Shopping Food and Drink
5 2 2 11 01 Food Shopping and employee daily drink
5 2 2 11 02 Food and beverage shopping
5 2 2 11 03 Dst .......
5 2 2 12 Shopping Services and its Tributes
5 2 2 12 01 KDH and WKDH Service clothing shopping
5 2 2 12 02 Shopping Daily Civil Clothing (PSH)
www.djpp.kemenkumham.go.id
2011, No. 31055
Account Code
Description
1 2
5 2 2 12 03 Dst.
5 2 2 13 Working Clothing Shopping
5 2 2 13 01 Field work clothing shopping
5 2 13 02 Dst.
6
5 2 2 14 Special Clothing Shopping and certain days
5 2 2 14 01 KORPRI clothing shopping
5 2 2 14 02 Shopping section customs section
5 2 14 03 Dst.
5 2 2 15 Service Travel Shopping
5 2 2 15 01 Shopping travel service in area
5 2 2 15 02 Shopping trip area outside of the area
5 2 15 03 Dst. ...
5 2 2 16 Shopping Scholarship PNS Education
5 2 2 16 01 Shopping scholarship duty study D3
5 2 2 16 02 Shopping scholarship duties studying S1
5 2 2 16 03 Dst.
5 2 2 17 Shopping course, training, socialization and technical guidance PNS
5 2 2 17 01 Short course/training courses
5 2 2 17 02 Socialization shopping
5 2 2 17 03 Dst. ...
5 2 2 18 Shopping Task Moving Task
5 2 2 18 01 Moving travel shopping in the area
5 2 2 18 02 Shopping trip move outside of the area
5 2 2 19 Shopping Employee
5 2 2 19 01 Shopping repatriation of the employee retirement in the area
5 2 2 19 02 Shopping repatriation of retired employees outside the area
5 2 2 19 03 Dst. ...
5 2 2 20 Maintenance Shopping
5 2 2 20 01 Shopping Shopping Road
5 2 2 20 02 Shopping Shopping Bridge Revision
5 2 2 20 03 Dst.
5 2 2 21 Shopping Services Consultancy
5 2 2 21 01 Shopping Services Research Consultancy Service
5 2 2 21 02 Shopping Service Consultancy Planning
5 2 2 21 03 Shopping Consultancy Service Surveillance
5 2 2 21 04 Dst.
5 2 2 22 Freight Shopping of BOS 6)
5 2 2 22 01 BOS Fund Shopping
www.djpp.kemenkumham.go.id
2011, No. 310 56
Account Code
Description
1 2
5 2 2 23 Shopping Goods That Would Be Deploy To The Community/Third Party
5 2 2 23 01 Shopping Goods Will Be Deploy To The Community
5 2 2 23 02 Shopping Items That Will Be Handed Over To Third Parties
5 2 2 24 Shopping Items That Will Be Sold To The Public/Third Party
5 2 2 24 0p>
5 1 5 05 Dst SHOPPING FOR THE RESULTS TO PROVINCIAL/KABUPATEN/CITY AND VILLAGE GOVERNMENT
5 1 6 01 Shopping For Regional Tax Results To The Province
5 1 6 01 01 Shopping For Regional Tax Results To The Province ...
5 1 6 01 02 Dst.
...www.djpp.kemenkumham.go.id
2011, No. 310 52
ReAccount Code
Description
1 2
5 1 6 02 Shopping For Regional Tax Results To County/City
5 1 6 02 01 Shopping Fo of the province in question
6) Only for shopping shopping BOS. 7) Used for Shopping Chairman and Member of DPRD, Regional Chief and Deputy Regional Head
as well as the PNS
*) unnecessarily Coret
THE INTERIOR MINISTER,
GAMAWAN FAUZI
www.djpp.kemenkumham.go.id
2011, No. 310 60
ANNEX A. IX.a: MINISTRY OF INTERIOR MINISTRY NUMBER: 21 Year 2011 DATE: May 23, 2011
REGIONAL FINANCING ACCOUNT CODE
Account Code
Description
1 2
6 FINANCING AREA
6 1 Refinancing Area
6 1 1 The Rest Of The Previous Budget Year Budgeted
6 1 1 01 PAD reception
6 1 1 01 01 Regional Tax
6 1 1 01 02 Levy Section
6 1 1 01 03 Separate County Wealth Management Results
6 1 1 01 04 Another PAD is valid
6 1 1 01 05 Dst ... 1)
6 1 1 02 Rebalancing Fund Rebalance
6 1 1 02 01 For Tax Results
6 1 1 02 02 Share Results Are Not Tax/Natural Resources
6 1 1 02 03 Dst .....
6 1 1 03 Other Accepted Income Area Income
6 1 1 03 01 Dst ..... .....
6 1 1 04 The rest of the Shopping Savings or any other result
6 1 1 04
6 1 1 04 02 Shopping of Goods and Services
6 1 1 04 04 Shopping Goods and Services
6 1 1 04 05 Modal Shopping
6 1 1 04 06 Shopping Flower
6 1 1 04 06 Shopping Subsidy
6 1 1 04 07 Shopping Hibah
6 1 1 04 08 Social Aid Shopping
6 1 1 04 09 Shopping Shopping Share Share Results
6 1 1 04 10 Financial Aid Shopping
6 1 1 04 11 Unexpected Shopping
6 1 1 04 12 Dst ..... .....
6 1 1 05 Liability to third parties until the end of the year is unresolved
6 1 1 05 01 Money Guarantate ......
6 1 1 05 02 Piece Taspen
6 1 1 05 03 Pieces Beras
6 1 1 05 04 Askes
6 1 1 05 05 Dst ♪♪ .....
6 1 1 06 Further activities
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2011, No. 31061
ReAccount Code
Description
1 2
6 1 1 06 01 Further activities ......
6 1 1 06 02 Dst ...
6 1 1 07 Dst.
6 1 2 The Reserve Fund
6 1 2 01 Reserve Dana Backup
6 1 2 01 01 The Reserve Fund Reserve number ......
6 1 2 01 02 Dst .....
6 1 2 02 Dst. ......
6 1 3 The Regional Wealth Sales Results were separated
6 1 3 01 The company's corporate sales results are /BUMD
6 1 3 01 01 BUMD ....
6 1 3 01 01 Dst ...
6 1 3 02 The product of the county government's asset sales which is being worked with third parties
6 1 3 02 01.
6 1 3 02 02 Dst ...
6 1 3 03 Dst ...
6 1 4 Admission of Regional Loans
6 1 4 01 Reception of Regional Loans from Government
6 1 4 01 01 The loan to the loan .....
6 1 4 01 02 Dst ...
6 1 4 02 Reception of Regional Loan from other local governments
6 1 4 02 01 Local government ......
6 1 4 02 02 Dst ...
6 1 4 03 Regional Loan Reception of the bank financial institutions
6 1 4 03 01 Bank .....
6 1 4 03 02 Dst .....
6 1 4 04 Reception of Regional Loan from financial institutions is not a bank
6 1 4 04 01 The financial institution is not a bank ......
6 1 4 04 02 Dst ...
6 1 4 05 Reception of the area Obligation section
6 1 4 05 01 Obligation on behalf ....
6 1 4 05 02 Obligation number ....
6 1 4 05 03 Dst ... .....
6 1 4 06 Dst []]
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2011, No. 310 62
ReAccount Code
Description
1 2
6 1 5 Reception Received Loan
6 1 5 01 Reception Reception Reception
6 1 5 01 01 Reception Reception Reception ....
6 1 5 01 02 Dst .....
6 1 5 02 Dst. ......
6 1 6 The admissions of the Regional Debt
6 1 6 01 Reception of the region from the income of the area
6 1 6 01 01 Reception of the region's income from revenue region tax
6 1 6 01 02 Acceptance of area debt from regional levy revenues
6 1 6 01 03 Acceptance of regional debt from others-another valid income
6 1 6 01 04 Dst .....
6 1 6 02 Reception of regional debt from the government
6 1 6 02 01 Repayment of regional debt from the government
6 1 6 02 02 Dst .
6 1 6 03 Acceptance of area debt from other regional governments
6 1 6 03 01 Local government ........
6 1 6 03 02 Dst ...
6 1 6 04 The acceptance of the regional debt from the bank financial institutions
6 1 6 04 01 Bank.
6 1 6 04 02 Dst ...
6 1 6 05 The area's debt acceptance of the financial institutions is not the bank
6 1 6 05 01 The financial institution is not a bank. ...
6 1 6 05 02 Dst .....
6 1 7 Reception refunds rolling
6 1 7 06 01 Readmission of investment funds rolling
6 1 7 06 02 Reception funds rolling out of community group
6 1 6 07 Dst ...
6 2 Area Financing
6 2 1 The Reserve Fund
6 2 1 01 Formation of the Reserve Fund
6 2 1 01 01 Formation of Reserve Fund number ......
6 2 1 01 02 Dst ...
6 2 1 02 Dst []]
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2011, No. 31063
ReAccount Code
Description
1 2
6 2 2 Modal Dispute /regional Government Investment
6 2 2 01 Government-owned business agency (BUMN)
6 2 2 01 01 BUMN .......
6 2 2 01 02 Dst ...
6 2 2 02 Area owned enterprise (BUMD)
6 2 2 02 01 BUMD ..........
6 2 2 02 02 Dst ..... .....
6 2 2 03 privately owned enterprise
6 2 2 03 01 Agency ......
6 2 2 03 02 Dst ..... .....
6 2 2 04 Dana rolling
6 2 2 04 01 Dana rolling out to community group
6 2 2 04 02 Dst ..... .....
6 2 2 05 Dst .....
6 2 3 The debt principal debt
6 2 3 01 The principal payment of the debt Due to the Government
6 2 3 01 01 The loan forwarding .....
6 2 3 01 02 Dst b .....
6 2 3 02 02 Payment of Underlying Debt Fall Tempo to other regional governments
6 2 3 02 01 Local government ......
6 2 3 02 01 Dst .....
6 2 3 03 The payment of the Subject of debt Due to the financial institution of the bank
6 2 3 03 01 Bank .....
6 2 3 03 02 Dst .....
6 2 3 04 The Underlying Debt is Due to the institution finance is not a bank
6 2 3 04 01 The financial institution is not a bank ......
6 2 3 04 02 Dst .....
6 2 3 05 The debt principal payment prior to Due to the Government
6 2 3 05 01 The loan repayment .....
6 2 3 05 02 Dst b .....
6 2 3 06 The payment principal was before Due to the the government of the other regions
6 2 3 06 01 Local government ......
6 2 3 06 02 Dst ..... .....
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2011, No. 310 64
ReAccount Code
Description
1 2
6 2 3 07 The debt princi>1) Remoted 2) Only for Shopping Chairman and Member of DPRD 3) Shopping grants to provinces, districts/cities, village government outside of provincial territory or
to provincial/kabupaten/city in the region of the province awardees 4) Shopping Provincial grants, counties/cities to provincial companies/BUMD,
concerned districts/cities or provinces, counties/other cities and to BUMN
5) Shopping for provincial tax results to provincial/city outside the province region or for the county/city tax results to province/kabupaten/city in the area pal payment prior to Due to the bank financial institution
6 2 3 07 01 Bank .....
6 2 3 07 02 Dst t .....
6 2 3 08 The financial institution is not a bank.
6 2 3 08 02 Dst ...
6 2 3 08 02 Dst ...
6 2 3 09 The area's bond yields were due
6 2 3 09 01 Bond on behalf of ...
6 2 3 09 02 Obligation number b ....
6 2 3 09 03 Dst ...
6 2 3 10 Repurchase of the county bond before due
6 2 3 10 01 Obligation on behalf of ...
6 2 3 10 02 Obligation number b ....
6 2 3 10 03 Dst ...
6 2 3 11 Dst ()
6 2 4 Regional Loan Licensing
6 2 4 01 Granted Regional Loan to Government
6 2 4 01 01 Government
6 2 4 02 Granted Regional Loan to other regional governments
6 2 4 02 01 Local Government ......
6 2 4 02 02 Dst ...
6 2 4 03 Dst.
6 3 Remaining More Budget Year Budget
Captions:
8) Removed INTERIOR MINISTER,
ttd
GAMAWAN FAUZI
www.djpp.kemenkumham.go.id
