Key Benefits:
REPUBLIC OF INDONESIA STATE NEWS
No. 201, 2010 MINISTRY OF FINANCE. Home Loan. Withdrawal.
REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 91 /PMK.05/ 2010 ABOUT
TATA MEANS THE WITHDRAWAL OF DOMESTIC LOANS
WITH THE GRACE OF GOD ALMIGHTY REPUBLIC OF INDONESIA FINANCIAL MINISTER,
Withdraw : that to implement the provisions of Article 23 of the Government Regulation No. 54 of 2008 on the Tata the Way of Procurement and the Application of Internal Loans by the Government, it needs to establish the Minister of Finance Regulation on the Tata Way of Withdrawal Lending Country;
Given: 1. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette of the Republic of Indonesia Number 4286);
2. Law No. 1 of 2004 on the State Treasury (Indonesian Republic Gazette 2004 No. 5, Additional Gazette of the Republic of Indonesia Number 4355);
3. Law No. 15 Year 2004 on Examination And Financial Responsibility Of The Country (sheet Of State Of The Republic Of Indonesia
www.djpp.depkumham.go.id
2010, No. 201 2
Year 2004 Number 66, Additional Gazette Republic of Indonesia Number 4400);
4. Government Regulation No. 21 Year 2004 on The Drafting Of The State Ministry's Work Plan And The Budget Of The Ministry Of State/agency (sheet Of State Of The Republic Of Indonesia In 2004 Number 75, Additional Sheet Of The Republic Of Indonesia Number 4406);
5. Government Regulation No. 24 Year 2005 on Governing Accounting Standards (Indonesian Republic Of Indonesia Year 2005 Number 49, Additional Gazette Republic Of Indonesia Number 4503);
6. Government Regulation No. 54 of 2008 on the Way of Procurement And The Release Of Domestic Loans By The Government (sheet Of State Of The Republic Of Indonesia In 2008 Number 115, Additional Gazette Of The Republic Of Indonesia Number 4885);
7. President's decision No. 42 of 2002 on the Implementation Guidelines of the Budget and State Shopping (State Gazette of 2002 No. 73, Additional Gazette of the Republic of Indonesia No. 4212) as amended by the President of Indonesia. The Presidential Decision Of Number 72 In 2004 (the State Of The Republic Of Indonesia In 2004, Number 92, An Additional Gazette Of The Republic Of Indonesia Number 4418);
Decide: A Set Of Financial Ministers 'regulations On
TATA' S WITHDRAWAL METHOD. DOMESTIC LOANS.
CHAPTER I OF THE GENERAL PROVISIONS
Article 1 In this Financial Minister Regulation referred to: 1. The State Shopping and Shopping Budget, next abbreviated as APBN
is the annual financial plan of the state government approved by
www.djpp.depkumham.go.id
2010, No. 201 3
The House of Representatives, which expires from 1 January to 31 December of the year in respect of.
2. The Home Loan, next abbreviated PDN is any loan by the Government obtained from the Home Loan Lender that must be repaid by certain requirements in accordance with the expiring term.
3. The Home lender, subsequently called the PDN, is the State-owned Enterprises, Local Government, and the Local Government on loan to the Government.
4. The manuscript of the Home Loan Agreement, subsequently called the PDN Agreement, is a manuscript of other treaties or other manuscripts that contain an agreement on the PDN between the Government and the PDN.
5. The DIPA is a document execution document created by the minister/head of the agency as a Budget User and authorized by the Minister of Finance as the State General Treasurer.
6. The State Department of the Treasury, later abbreviated as KPPN is the vertical instance of the Directorate General of the Treasury of the Ministry of Finance which gained the authority as the Power of the State General Treasurer.
7. Users of the Budget, subsequently abbreviated PA are authorized officials and are responsible for budgeting of the budget on the ministry of the state/agency concerned.
8. The Power of the Budget User, subsequently called the PA, is an official who has the authority and responsibility of the PA in order to use the budget to be used to him.
9. Pay warrants, further abbreviated SPM are documents published by PA/KPA or other officials appointed to cash the funds sourced from the DIPA or other relevant documents.
10. Dana Waters warrant, further abbreviated as SP2D is a warrant issued by the General Treasurer of State to the Operational Bank/Post Office and the Giro to transfer the amount of money from the State Kas to the account of the party. appointed in SPM.
www.djpp.depkumham.go.id
2010, No. 201 4
11. Operational Bank I, next abbreviated BO I is the operational banking partner of the General Treasurer of the State in the area that funneled an APBN fund for its monthly non-salary spending (including salary shortages and pay of aftershocks), supply money, and the United States General Treasurer. And a third party fund.
12. Direct payment, further abbreviated PL is a withdrawal of funds performed by the KPPN appointed at the request of the PA/Power PA by submitting a Fundraising Application to the PDN to pay directly to the other partners.
13. Letter of Credit, subsequently abbreviated as L/C is a written promise from a bank of the publisher L/C (issuing bank) to pay to the exporter (beneficiary) to the extent of the L/C.
14. The Bank of Indonesia is the Central Bank of the Republic of Indonesia as referred to in Act No. 23 of 1999 on Bank Indonesia as amended by Law No. 6 of 2009.
15. The Bank is the General Bank as referred to in the Law Number 7 of 1992 on Banking as amended by Law No. 10 of 1998.
16. Special Account, subsequently called Reksus is an account which is opened by the Minister of Finance on the Bank of Indonesia or the Bank, which holds temporary loan funds in a given initial deposit for the need for financing activities. during a specified period and after being used replenishment by submitting a replacement (replenishment) to the PDN Deliverer.
17. The State Public Cash Account (RKUN) is an account of a state money vault designated by the Minister of Finance as the General Treasurer of the State to accommodate all state revenues and pay the entire state's expenditure on the country. Bank Indonesia.
18. (Pre-Financing), further abbreviated as PP is the payment made by the PDN's payment for the replacement of funds made first through RKUN.
19. The application for withdrawal of funds, subsequently abbreviated as APD, is a loan request for a loan to a PDN-based Pemberi.
20. The SPP-APD is a document that is signed by the PA/Power
www.djpp.depkumham.go.id
2010, No. 201 5
PA as the basis for KPPN to submit a payment request to PDN GIVES.
21. Mail Request Letters Pay Authorization for L/C, further abbreviated as SPP-SKM-R L/C is a document signed by PA/Power PA as the basis for the KPPN to publish a Power Letter Paying over the load account for L/C.
22. The Bank of Indonesia (SKM-R) is a letter of power from the Minister of Finance to the Bank of Indonesia to make an L/C payment of the realization of the L/C Account.
23. An L/C account is an account which is opened by the Minister of Finance on the Bank of Indonesia or the Government's bank to accommodate PDN funds for financing the procurement activities of goods and services through the issuer of L/C.
24. Bookkeeping/Reattestation (SP3) is a warrant issued by KPPN as the Power of the General Treasurer of State, whose function is used as a SPM/SP2D to the Bank of Indonesia and the PA/Power PA for the purpose of the IBM International Basic General Treasurer (SPM/SP2D). indent/passed as acceptance and expenditure in APBN over the realization of PDN withdrawrights through PL and L/C.
CHAPTER II OF THE BASIC PRINCIPLE OF PDN WITHDRAWAL
Article 2 (1) The PDN withdrawal is carried out through the APBN mechanism. (2) Realization of the number of withdrawals or parts of the number of PDN done in accordance
with the budget allocation as specified in the DIPA. (3) In terms of the required withdrawal of the amount or part of the number of PDN that
exceeds the budget allocation in the DIPA, then the PA/Power PA proposes a revised DIPA proposal under the provisions of the laws.
CHAPTER III OF THE PROCESS OF WITHDRAWAL OF PDN
Article 3 The PDN withdrawal can be carried out through the following manner: a. PL;
www.djpp.depkumham.go.id
2010, No. 201 6
b. Recsus; c. L/C;or d. PP.
Article 4 Withdrawal of PDN carried out with the PL layout is carried out as follows: a. PA/Power PA conveits SPP-APD PL to KPPN; b. KPPN publishes APD-PL and addresses the PDN: c. on the basis of APD-PL, other partners receive PL from PDN Pemberi; d. for any such payment transaction, the PDN sends proof
transfer of APD-PL payments to the Directorate General of Debt Management c.q. Directorate of Evaluation, Accounting and Setelmen as well as KPPN;
e. on the basis of the transfer evidence, KPPN publishes SP3 and addresses the Bank of Indonesia to be prepared as a record realization of the withdrawal of PDN, as well as to the PA PA/Power as the basis for the bookkeeping of the Accountancy System on the budget year of the running.
Article 5 Withdrawal of PDN carried out in the manner of Reksus is carried out as follows: a. on the basis of the PDN Agreement, the top Director General of the Treasury
the name of the Minister of Finance opening Reksus to the Bank of Indonesia or the bank's designated bank;
b. at the request of PA/Power PA, the Director General of the Treasury submitted APD-Reksus to the PDN Retainer for the filling of the initial deposit as per the financing needs during a specified period or a number specified in the PDN Agreement.
c. PA/Power PA proposes SPM Reksus to KPPN; d. based on SPM Reksus as referred to in letter c, KPPN
publishes SP2D Reksus and convees to BO I and Power PA; e. on the basis of the SP2D Reksus, BO I made the payment to the party
when/other party; f. KPPN publishes a Charging Warrant to the General Directorate
treasury c.q. Directorate of State Cash Management;
www.djpp.depkumham.go.id
2010, No. 201 7
g. Directorate General of the treasury c.q. Directorate of State Cash Management issued a Debet Order to Bank Indonesia or a Government-owned bank appointed to burden Reksus;
h. to recharge Reksus, Directorate General of the treasury c.q. Directorate of State Cash Management submitted APD-Reksus to PDN Pemberi;
i. In case there were remaining funds on Reksus after the end of the activity, the rest of the funds were returned to the PDN.
Article 6 Withdrawal of PDN carried out with an L/C layout is carried out as follows: a. on the basis of the PDN Agreement, the top Director General of the Treasury
name Minister Kuangan opening an L/C Account on Bank Indonesia or the Government's bank;
b. On the basis of the PA/Power PA request, the Director General of the Treasury submitted a request for charging L/C Account funds to the PDN for the value of the Procurement of Goods and Services;
c. PA/Power PA proposes SPP-SKM-R L/C to KPPN with the following documents the Acquisition of Goods and Services Contract and the list of items to be imported (master list) approved by PA/Power PA;
d. based on SPP-SKM-R L/C as referred to in the letter c, KPPN publishes SKM-R-L/C and further conveits to the Bank of Indonesia or Government owned bank;
e. on the basis of SKM-R L/C, PA/Power PA notifying the partner or importer as the power of the partner, to open the L/C in Bank Indonesia or the Government's bank by attaching the Contract of the Goods and Services and the list of items to imported (master list) approved PA/Power PA as well as other supporting documents regulated by the Bank of Indonesia or the Government owned bank;
f. The Bank of Indonesia or the Government's bank opening L/C does not exceed the value of SKM-R L/C and the busan opening document L/C is delivered to KPPN Special Jakarta VI and the Directorate General of Debt Management;
www.djpp.depkumham.go.id
2010, No. 201 8
g. on the basis of a bill from a correspondent bank, Bank Indonesia or the Government-owned bank is weighing an L/C account to make payments to the correspondent bank to be passed on to the partnership;
h. on the basis of charging as such in the letter g, Bank Indonesia publishes Nota Disposition as the realization of L/C and fertilised the Rupiah equivalent to RKUN KPPN publisher SKM-R L/C, by issuing a debet/credit bill as a realization of the withdrawal PDN, and convey to KPPN;
i. on the basis of SKM-R L/C and the L/C dispositions, and the debet/credit receipt received from the Bank of Indonesia, KPPN publishes and decodes the SP3 in the budget year running as the realization of APBN and presenting it to the PA/Power PA as the basis of the bookkeeping An Agency Accounting System;
j. In terms of the L/C being opened in the Government's bank, on the loading of the L/C Account, the Government's bank publishes a receipt of the L/C disposition or any other document that is published as a realization of the L/C and presenting it to KPPN;
k. on the basis of SKM-R L/C and the L/C disposition memorandum or other relevant documents referred to in the letter j, KPPN publishes and encodes SP3 in the budget year running as the realization of APBN and presenting it to PA/Power PA as basic accounting system Instancy;
l. The Directorate General of Debt Management received evidence of the transfer of PDN withdrawals as a realization of the loan withdrawal.
Article 7 Withdrawal of PDN by means of the replacement of PP for RKUN funds is carried out as follows: a. PA/Power PA delivers the SPP-APD PP to the General Directorate
Treasury c.q. Directorate of State Cash Management is accompanied by proofs of PP;
b. State Cash Management Directorate publishes APD-PP and addresses the PDN;
c. on the basis of the APD-PP, the PDN makes the payment to RKUN; over any payment transaction as referred to in the letter c, the PDN is sending Proof of APD-PP payment transfer to
www.djpp.depkumham.go.id
2010, No. 201 9
Directorate General Of Debt Management c.q. Directorate of Loan and Hibah, and Directorate General of Treasury Management.
Article 8 of the technical directive of PDN withdrawals is set further with the Regulation of the Director General of the Treasury.
Article 9 Disclosure of the transaction related to PDN is exercised in accordance with the provisions set up in the Governance Accounting System.
Section 10 of the Tata way of drafting the report finance about the withdrawal of PDN refers to the regulated Utang Accounting System guidelines in its own Finance Minister Regulation.
CHAPTER IV PROVISIONS CONCLUDING
Article 11 of the Regulation of the Minister of Finance comes into effect on the date of promulgings. In order for everyone to know, order the authoring of the Minister of Finance Regulation with its placement in the News of the Republic of Indonesia.
Specified in Jakarta on 21 April 2010 MINISTER OF FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI
promulred in Jakarta On 21 April 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR
www.djpp.depkumham.go.id
