Regulation Of The Minister Of Finance Number 218/fmd. 02/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 218/PMK.02/2010 Tahun 2010

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51585967b08769313233343538.html

BN 593-2010 .doc REPUBLIC INDONESIA No. 593, 2010 MINISTRY of FINANCE. Fund Retirement Spending. Pt Taspen. The procedure. REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 218/FMD. 02/2010 REGARDING the PROCEDURES for calculation, provision, liquefaction, and ACCOUNTABILITY of FUNDS PENSION EXPENDITURES UNDERTAKEN by PT TASPEN (PERSERO) with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to convene the retirement Program administered by PT Taspen (Persero), needs to be allocated funds through a retirement Budget expenditures revenue and Expenditures of the State; b. that, in order to flesh out the provisions on the procedures for calculation, provision, liquefaction, and accountability of funds pension expenditures undertaken by PT Taspen (Persero), the need to reorganize the system of calculation, provision, liquefaction, and accountability of funds pension expenditures undertaken by PT Taspen (Persero) which had been set in the regulation of the Minister of finance Number 65/FMD. 02/2008; c. that based on considerations as referred to in letter a and letter b, need to set rules of www.djpp.depkumham.go.id 2010, no. 593 2 Finance Ministers about the procedures for calculation, provision, liquefaction, and accountability of funds Pension Expenditures undertaken by PT Taspen (Persero); Remember: 1. Act No. 11 of 1969 about Retiring employees and Retired Widow/Widower employees (State Gazette Number 42 in 1969, an additional Sheet of the Republic of Indonesia Number 2882); 2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286); 3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355); 4. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400); 5. Legislation – Act No. 10 of 2010 about the budget revenue and Expenditure of the State fiscal year 2011 (State Gazette of the Republic of Indonesia Number 126 of 2010, an additional Sheet of the Republic of Indonesia Number 5167); 6. Government Regulation number 25 in 1981 about civil servants social insurance (State Gazette of the Republic of Indonesia Number 37 in 1981, additional sheets of the Republic of Indonesia Number 3200); 7. Government Regulation number 26 in 1981 about the diversion of Public Companies Form savings and Insurance Company Into civil servants of the company (Persero) (State Gazette of the Republic of Indonesia Number 38 in 1981); 8. Presidential Decree Number 42 in 2002 about the guidelines of the implementation of Budget revenue and Spending www.djpp.depkumham.go.id 2010, no. 593 3 countries (State Gazette of the Republic of Indonesia Number 73 in 2002, an additional Sheet of the Republic of Indonesia Number 4212) as amended several times, the last presidential regulation Number 53 in 2010; 9. Presidential Decree Number 56/P in 2010; 10. Regulation of the Minister of finance Number 134/FMD. 06/2005 regarding the implementation of payments in the budget guidelines of the income and Expenditures of the State; 11. Regulation of the Minister of finance Number 196/FMD. 05/2008 about the procedures for the preparation and presentation of financial statements Expenditure subsidies and other Spending on the part of the budget Financing and calculation; Decide: Define: REGULATION Of The MINISTER Of FINANCE REGARDING The PROCEDURES For Calculation, Provision, Liquefaction, And ACCOUNTABILITY Of FUNDS PENSION EXPENDITURES UNDERTAKEN By PT TASPEN (PERSERO). Article 1 In regulation of the Minister of finance it is: 1. A pension fund is Spending Funds sourced from the STATE BUDGET used to pay the CIVIL SERVANTS retirement Center, Former CIVIL SERVANTS Pawnshops, ex CIVIL SERVANT Ministry of transportation in Indonesia, PT Kereta Api (Persero), State officials, judges, CIVIL SERVANTS, members of the TNI Regional/NATIONAL POLICE who retired before 1 April 1989, Veteran Benefits, allowances, and PARLIAMENTARY/PKRI Fund Honors Veterans. 2. Piece of Alimentasi is a snippet of a pension in order granting a living ex-wife or children to recipients of pensions granted on the basis of a court ruling had the force of law. 3. The gross Amount is the sum of principal, retirement allowance allowance and rounding earnings. Article 2 (1) in the framework of the management of funds the retirement Expenditures Minister of finance as Budget Users establish the Director General of the Treasury as a power user, hereinafter called Budget KPA. www.djpp.depkumham.go.id 2010, no. 593 4 (2) the Director General may delegate authority to the Treasury of the KPA to officials in environment related Echelon II Directorate General of the Treasury. Article 3 (1) PT Taspen (Persero) filing needs Funds Retirement Spending each year to KPA at least late February. (2) based on the needs of the Fund referred to in subsection (1), KPA proposed Retirement Spending Funds to Finance Minister cq. The Directorate General Of Budget. (3) based on the proposed Fund as referred to in paragraph (2), the Minister of Finance of cq. Directorate General of the budget, KPA, and PT Taspen (Persero) calculate the Retirement Funds needs Shopping. (4) the results of the calculation referred to in paragraph (3) was poured in a news event which was signed by representatives of the Directorate General of the budget, KPA, and PT Taspen (Persero). (5) on the basis of the News Event as referred to in paragraph (4), the Directorate General of the budget allocate Funds Retirement Spending in the draft Budget of income and Expenditure of the State (STATE BUDGET). Article 4 (1) the allocation of Funding Retirement Spending set out in the NATIONAL BUDGET in this regard. (2) Upon the allocation of the funds referred to in subsection (1), the Director General of Budget allocation Fund launched to notify the pension Expenditures to KPA. Article 5 (1) on the basis of the notifications as referred to in article 4 paragraph (2), request the provision of Funds KPA Shopping Retired to the Director General of budget. (2) upon request the provision of the funds referred to in subsection (1), the Directorate General of the budget along with the KPA carry out examinations over the use of Funds allocation plan Retirement Spending. (3) based on the results of the review referred to in subsection (2), the Director General of the budget publishes a letter Assignment work plan and budget Ministries/institutions for the purposes of pension expenditures. www.djpp.depkumham.go.id 2010, no. 593 5 (4) based on the letter of Assignment work plan and budget Ministries/institutions as referred to in paragraph (3), KPA compiled Checklist concept implementation of budget (DIPA) and submit it in writing to the Director-General of the Treasury in order to obtain an endorsement. Article 6 in connection with the disbursement of pensions Expenditure, KPA: a. appoint officials who are empowered to perform the actions that resulted in the spending of budget/activities/maker responsible commitments, which henceforth Acting Commitment Maker (PPK); b. officials who are empowered to examine the Bills to the State and signed the Warrant pay (SPM), hereinafter called the signing Official SPM; and c. the Treasurer expenses. Article 7 PT Taspen (Persero) shopping bills delivered a letter of retirement to the KPA with enclosed: a. receipts/receipt for the gross amount of worth; and b. the absolute responsibility of the Affidavit signed by officer of PT Taspen (Persero), made to the format as set out in Annex I which is an integral part of the regulation of the Minister of finance. Article 8 (1) based on letter of retirement spending bills as stipulated in article 7, PPK published and delivered a letter Request direct payment (SPP-LS) to officials with attached with MSS signatory: a. Statement of Expenditure Responsibility PPK; and b. the Bill/receipt approved by the PPK. (2) in the event of PPK'S misadventure, KPA can carry out tasks PPK. Article 9 (1) based on the SPP-LS as stipulated in article 8, the official signatory SPM publish and deliver the MSS-LS to www.djpp.depkumham.go.id


2010, no. 593 6 Office of the Ministry of State Treasury with the enclosed affidavit of responsibility of shopping. (2) an affidavit of Shopping Responsibility referred to in subsection (1) is made according the format as set out in annex II are an integral part of the regulation of the Minister of finance. Article 10 based on SPM-LS as referred to in article 9, the State Treasury Ministry Office issued the Warrants for the Disbursement of profit and PT Taspen (Persero) on the designated bank account. Article 11 PT Taspen (Persero) should be cut, save, pay or submit, menatausahakan, and guarantee retirement spending chunks into a right State/region for the benefit of the State Treasury/Cash Areas in accordance with the provisions of the legislation. Article 12 (1) in the event that there is a requirement to replace the loss of country, PT Taspen (Persero) coordinate with the Directorate General of State Wealth. (2) in the framework of the settlement accounts receivable of State derived from the demands of the State's damages, PT Taspen (Persero) make part of the Pension Fund to the Service Office a wealth of State and the Auction in accordance with the provisions of the legislation. (3) the funds referred to in subsection (2) at least 30% (thirty per hundred) of which was received by the recipients to repay the damages claims of the State. Article 13 in terms of PT Taspen (Persero) can't do the rest of the top billing accounts receivable of State pensions to beneficiaries, PT Taspen (Persero) delivered the rest of the accounts receivable to the Directorate General of State Wealth. Article 14 PT Taspen (Persero) should make the piece pension expenditure as referred to in article 11 and the demands of the State's damages as referred to in article 12 paragraph (2) and paragraph (3) to the State Treasury/Cash Area at least the 10th of the next month. www.djpp.depkumham.go.id 2010, no. 593 7 Article 15 (1) PT Taspen (Persero) should do a piece of Alimentasi based on court rulings which have the force of law. (2) PT Taspen (Persero) should do a piece against retirees for health and tuition deposit to PT Askes (Persero). (3) health dues remittance Mechanisms as referred to in paragraph (2) is set through the Cooperation Agreement between PT Taspen (Persero) and PT Askes (Persero). Article 16 (1) PT Taspen (Persero) is fully responsible for the use of Funds received Retirement Spending. (2) the use of the funds of the pension Expenditure as referred to in paragraph (1) are audited by the auditor in accordance with the provisions of laws-invitation. (3) PT Taspen (Persero) delivered a report on the use of Funds to Retirement Spending KPA in the form of payment realization report retirement. Article 17 (1) KPA is responsible for channelling Funds Pension Expenditures from the State Treasury to PT Taspen (Persero). (2) KPA organizes accounting and reporting in accordance with the provisions of the legislation. (3) the supervisory authorities can ask the KPA functional to do the examination of the implementation of the pension payments made by PT Taspen (Persero). Article 18 (1) KPA Taspen and PT (Persero) performs the calculation of the difference between more/less top of payment realization of pension benefits to determine the difference between more/less the payment of pension benefits after the month of payment. (2) if the calculation based on the results referred to in paragraph (1) there is more difference between the funds received by PT Taspen (Persero) with the payment of pension benefits, PT Taspen (Persero) should deposit the payment into the account surplus the State Treasury. (3) if the calculation based on the results referred to in paragraph (1), there is less difference between the funds received by PT Taspen (Persero) www.djpp.depkumham.go.id 2010, no. 593 of 8 with the payment of pension benefits, the amount of difference will mean less payment paid in the following month. (4) in the event of a difference in less as referred to in paragraph (3) would not be met in the current year, the amount of difference will mean less budgeted for in the proposed STATE BUDGET and/or BUDGET changes next fiscal year. Article 19 (1) When based on audit results, there is less difference between the funds received by PT Taspen (Persero) with the payment of pension benefits, the amount of the difference is less in question can be proposed for budgeted in the STATE BUDGET and/or BUDGET changes next fiscal year. (2) if based on audit results there is more difference between the funds received by PT Taspen (Persero) with the payment of pension benefits, PT Taspen (Persero) should deposit the payment into the account surplus the State Treasury. Article 21 in order calculation of allocation of payments next fiscal year retirement spending, Finance Minister cq. The Directorate General Budget can do monitoring and evaluation over the use of funds of Pension Expenditures. Article 22 further Provisions in the framework of the implementation of the regulation of the Minister of finance is set by the Director General budget and Director General of the Treasury, either singly or together in accordance with those powers. Article 23 of the regulation of the Minister of finance is still prevailing along the funds for retirement spending still budgeted in the STATE BUDGET. Article 24 of the financial regulation of the Minister at the time it came into force, the regulation of the Minister of finance Number 65/FMD. 02/2008 about the procedures for calculation, provision, Disbursement and accountability The NATIONAL BUDGET Funds its activities Conducted by PT Taspen (Persero), repealed and declared inapplicable. www.djpp.depkumham.go.id 2010, no. 593 9 Article 25 of these Regulations the Minister of Finance took effect on January 1, 2011. So everyone knows, this Ministerial Regulation enacted by its placement in the news of the Republic of Indonesia. Established in Jakarta on December 8, 2010 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO D.W. Enacted in Jakarta on December 8, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR www.djpp.depkumham.go.id 2010, no. 593 10 FORMAT ABSOLUTE RESPONSIBILITY STATEMENT LETTER LETTERHEAD PT TASPEN (PERSERO) AFFIDAVIT of ABSOLUTE LIABILITY number: ... ... ... ... ... ... ... ... ... ... ... ... (1) autographed below: name:................................................... (2) Jabatan : ................................................... (3) States indeed that: 1. the top of the disbursements BUDGET, as contained in the Bill number: ... ... ... ... ... ... ... ... ... ... ... ... ... .... (4), tanggal............................ (5), an amount of Rp. ................................ (6) will be paid in accordance with the allocation; 2. As a responsible activity, we are responsible for the full payment upon retirement to recipients of pensions who are eligible; 3. If in the future there is excess disbursements BUDGET compared to the execution of payments as the number 1 and number 2, we are willing to deposit excess referred to the State Treasury; and 4. Proof of payment such as in number 2 above, we will save with the best to the completeness of the company's administration and functional apparatus examination purposes. So this statement we made with real. Jakarta, ............................... (7) PT TASPEN (Persero) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... (8) ............................................. (9) ........................................... (10) ........................................... (11) ANNEX I of the REGULATION of the MINISTER of FINANCE NUMBER 218/FMD. 02/2010 REGARDING the PROCEDURES for calculation, provision, liquefaction, and ACCOUNTABILITY of FUNDS PENSION EXPENDITURES UNDERTAKEN by PT TASPEN (PERSERO) www.djpp.depkumham.go.id 2010, no. 593 11 INSTRUCTIONS CHARGING AFFIDAVIT of SOLE RESPONSIBILITY (SPTJM) No. The DESCRIPTION FIELD (1) filled in the numbers sort SPTJM (2) filled the full name SPTJM maker (3) filled the post of SPTJM maker (4) filled the Bill regarding the number (5) filled the Bill concerning date (6) filled in the amount of money in the Bill concerning the (7) filled publication date of SPTJM (8) filled the post of SPTJM (9) signer Filled signature accompanied by stamp duty on top of postage labels in accordance with (10) filled the full name of signer SPTJM (11) filled the number signing officers SPTJM the MINISTER of FINANCE D.W., AGUS MARTOWARDOJO www.djpp.depkumham.go.id 2010, no. 593 12 FORMAT STATEMENT of RESPONSIBILITIES STATEMENT of RESPONSIBILITIES SHOPPING SHOPPING CART number: ... ... ... ... ... ... ... ... ... ... ... ... ... (1) 1. Satuan Kerja : ................................................... (2) 2. Code: Work Unit................................................... (3) 3. Number/Date TH: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... (4) signed below, User Power Budget/Work Unit Commitment Maker Officials Directorate General of the Treasury, stated that the pension expenditures paid through PT TASPEN (Persero) as follows: code Keg. Sub Keg.MA the value of number and date (in rupiah) Bill SPTJM 5) (6) (7) (8) in accordance SPTJM, be the responsibility of PT TASPEN (Persero). So this statement we made with real. Jakarta, ........................... (9) the Power User/Budget Officer, Commitment Maker ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... (10) ......................................... (11) ......................................... (12) ANNEX II REGULATION of the MINISTER of FINANCE NUMBER 218/FMD. 02/2010 REGARDING the PROCEDURES for calculation, provision, liquefaction, and ACCOUNTABILITY of FUNDS PENSION EXPENDITURES UNDERTAKEN by PT TASPEN (PERSERO) www.djpp.depkumham.go.id


2010, no. 593 13 INSTRUCTIONS CHARGING AFFIDAVIT SHOPPING RESPONSIBILITIES (SPTB) No. The DESCRIPTION FIELD (1) filled in the numbers sort SPTB (2) name of a work unit Filled SPTB maker (3) work unit code Filled SPTB maker (4) filled the number and date of DIPA (5) filled eye code budget bill complete with activities, sub activities, and budget (9999.9999.999999), can be more than one eye budget (6) filled in the amount of money for the budget concerned (7) filled the number and the date the Bill concerning (8) filled the number and date of SPTJM deals (9) filled SPTB issue date (10) filled signature accompanied stamp duty on top of postage labels in accordance with (11) filled the full name of signer SPTB (12) filled NIP signers SPTB, FINANCE MINISTER AGUS MARTOWARDOJO D.W. www.djpp.depkumham.go.id