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REGULATION OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER NUMBER 247 /PMK.07/ 2010
ABOUT THE GENERAL GUIDELINES AND THE TEMPORARY ALLOCATION OF OPERATIONAL ASSISTANCE
THE SCHOOL FOR THE COUNTY AND MUNICIPAL GOVERNMENTS OF THE 2011 BUDGET YEAR.
WITH THE GRACE OF GOD ALMIGHTY
THE FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
THE DRAW: A. that in order to exercise decentralization asas, the Fund
The Operations Assistance of the School through Transfer to the Regions allocated in the Law Number 10 Year 2010 on Budget Revenue and State Shopping of the Year Budget 2011 performed a diversion in the form of the Adjustment Fund for School Operational Assistance;
b. that under consideration as intended in the letter a, it is necessary to establish the Minister of Finance Regulation on the General Guidelines and the Allocations while the School Operational Assistance for the Government of the County and City of the Budget Year 2011;
Given: 1. Law No. 33 of 2004 on the Financial Balance between the Central Government and the Local Government (State Gazette Indonesia 2004 number 126, Additional Gazette Number 4438);
2. Law Number 10 of the Year 2010 on Budget and State Shopping of the Budget of the Year 2010 (Indonesian Republic of Indonesia Year Number 126, Additional Gazette Republic of Indonesia Number 5167);
3. Presidential Decree No. 29 of 2010 on the Government Work Plan of 2011;
4. President's Decision No. 56/P of 2010;
5. Finance Minister Regulation Number 126 /PMK.07/ 2010 on the Implementation and Accouncability of the Budget Transfer to the Regions;
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DECIDED: SET: GENERAL GUIDELINES AND TEMPORARY ALLOCATION OF ASSISTANCE
SCHOOL OPERATIONS FOR THE COUNTY AND CITY REGIONAL GOVERNMENTS OF THE 2011 BUDGET YEAR.
Article 1
(1) The School Operational Assistance Fund, which is next called the BOS, is the funds allocated to county and city areas to ease the public burden on education financing in mandatory order. study 9 (nine) of the quality year.
(2) The BOS recipient school as referred to in verse (1) is the Primary School/Outstanding Elementary School (SD/SDLB) and the First Intermediate/Secondary School/Secondary School/First Secondary School. Open (SMP/SMPLB/SMPT) both Home and Private in accordance with the provisions Laws.
(3) Alocation for SD/SDLB and SMP/SMPLB/SMPT per student per year from BOS Year of Budget Year 2011 counting from 1 January 2011, is as follows:
a. The allocation for SD/SDLB in the city is as large as Rp400,000 (four hundred thousand rupiah) per siswa/year;
b. The allocation for SD/SDLB in the county is as large as Rp397,000 (three hundred thirty-seven thousand rupiah) per siswa/year;
c. The allocation for SMP/SMPLB/SMPT in the city is Rp575,000 (five hundred seventy-five thousand rupiah) per siswa/year; and
d. The allocation for SMP/SMPLB/SMPT in the district is Rp570,000 (five hundred seventy thousand rupiah) per siswa/year.
Article 2
(1) BOS The 2011 Budget Year is the transfer component to the Regions as set forth in the State Budget and Budget Year of the Year of Budget 2011.
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(2) BOS as referred to in paragraph (1) is part of the area's revenue and is budgeted in the Budget and Budget Year of the Budget Year of the Year or the Budget and Shopping Area of the Year. 2011 Budget in Other Groups-Other Authorized Revenue.
(3) BOS is intended primarily for the stimulus for the area and not as a substitute for regional obligations to provide an education budget in the Regional Revenue and Shopping Budget. good for Regional BOS and or Educational Operations Assistance.
(4) Use of BOS must remain synergy with the Regional BOS and or Education Operations Assistance.
Article 3
(1) The BOS Funds amounted to Rp16.812.005.760.000.00 (sixteen trillion eight hundred billion five million seven million six hundred sixty thousand rupiah) is provided for the area through the issuer of the 2011 Budget Office Implementation Filings On The Burden Of Budgeting Section 999.05 (the Transfer Accounting System To The Area).
(2) The BOS component is made up of:
a. The BOS funds were allocated to the area as large as Rp16,266,039,176,000.00 (sixteen trillion two hundred sixty six billion thirty-six million hundred and sixty-six thousand rupiah) for a total student population of 36,751,515 (thirty-six million seven hundred. Fifty-one thousand five hundred and fifteen hundred and fifty thousand two hundred and twenty-five thousand two hundred and ninety-five thousand. Sixteen) students of SMP/SMPLB/SMPT; and
b. The BOS (Buffer fund) reserves were used in anticipation of increasing the number of students from its original estimate due to the enactment of the Year of the Year 2011/2012 in the middle of the 2011 Budget Year of Rp545,966.584.000.00 (five hundred and forty). Five billion nine hundred sixty-six million five hundred and eighty-four thousand rupiah.
(3) The details of the BOS allocation for each county/city as referred to in paragraph (2) of the letter a calculated/set based on the data number of students from the Ministry of National Education.
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(4) The details of the BOS allocation as referred to in paragraph (3) are as set forth in Appendix I that are inseparable from this Financial Minister Regulation.
(5) The details of BOS allocation for each school per district/city is calculated based on the school name data, the number of schools and the number of students as well as set by the Ministry of National Education in the Technical Guidance of the BOS usage.
(6) The Alocation of BOS as referred to in paragraph (3) is the temporary allocation for the 2011 Budget Year.
(7) BOS reserve (Buffer fund) as referred to in paragraph (2) letter b, its obscenity is done after obtaining a recommendation from the Ministry of National Education based on the availability and development of the data number of students who real in the school year running.
Section 4
(1) The BOS Surrender is implemented by means of a transfer from the State Public Cash Account to the Local Cash Account.
(2) The BOS equivalent of the paragraph (1) is performed quarterly, that is: a. The First Quarter (January to March)
performed at least 14 (fourteen) weekdays at the beginning of January 2011;
b. The Second Quarter (April to June) performed at the slowest 7 (seven) workdays in early April 2011;
c. The Third Quarter (July to September) is at the slowest 7 (seven) working days in early July 2011; and
d. The Fourth Quarter (October to December) was conducted at least 14 (fourteen) weekdays in October 2011 after the Regulation of the Minister of Finance regarding the definitive prognose allocation of BOS 2011 was set.
(3) The Surrender of the Prognoses (BOS). The First Quarter, Second Triwulan, and Third Triwulan as referred to in paragraph (2) letters a, letter b, and letter c, each performed at ΒΌ (one quarter) of the temporary allocation as set forth in an inseparable Annex I from the Regulation of this Financial Minister.
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(4) The Fourth Triwulan crossing as referred to in paragraph (2) the letter d is the sum of the difference between the designation of the definitive prognosa allocation of BOS with the amount of funds being routed from the First Triwulan up to the Third quarter as referred to in verse (3).
(5) The definitive prognoses of BOS will be set to the slowest of October 2011, after the Ministry of Finance received reconciliation data on the number of schools and students of the Ministry of National Education.
Article 5
(1) The Local Government is required to channel the BOS to each of the slowest 7 (seven) business days after being accepted in the General Cash Account of the area at any of its quarterly.
(2) BOS equivalent in paragraph (1) according to the details of the allocation BOS each school per district/city as referred to in Article 3 paragraph (5) .
Article 6
(1) The Local Government is required to deliver the BOS Payment Realization Report to the Minister of Finance c.q. Director General of the Financial Balance and the Ministry of National Education, provided the following: a. The First Quarter was the slowest at the end of March 2011; b. The Second Quarter was the slowest at the end of June 2011; c. The Third Quarter was the slowest at the end of September 2011;
and d. Fourth slowest quarter at the end of December
2011. (2) The BOS Payment Realization Report as referred to in
paragraph (1) is conducted with the following conditions: a. The payment of the payment and the lack of funds, if
there is less difference between the amount of funds that are transferred as referred to in Article 4 with the realization of the payment of BOS payment to each school;
b. The payment of payment and excess funds, if there is a difference between the amount of the funds in the transfer as referred to in Article 4 with the realization of the payment of BOS payment to each school;
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c. The Payment Realization Report is made Triwulan by using the format as set forth in Appendix II which is inseparable from this Minister of Finance Regulation; and
d. The deliverables report that is delivered must be accompanied by a Statement of Responsibility by using the format as set forth in Appendix III that is inseparable from this Minister of Finance.
Article 7
(1) In the case of the first quarterly Quarterly Payment Realization Report, the Second Quarter, and the Third Triwulan are less than as defined in Section 6 of the paragraph (2) of the letter or margin as referred to in Article 6 of the paragraph (2) letter b, then No more or more differences will be taken into consideration. BOS's definitive prognoses allocation after paying attention to suggestions from the Ministry of National Education.
(2) In the case of the Fourth Quarter Realization Report there is less difference as referred to in Article 6 of the paragraph (2) letter a Or on more or more differences, as defined in Section 6 (2) of the letter b, then the less or less difference will be taken into account in the temporary allocation of the Budget Year after consideration of the proposal of the Ministry of Justice. National Education.
Section 8
The supervision of the implementation of the BOS payment is carried out by the functional supervising apparatus in accordance with the provisions of the laws.
Section 9
In the event of misuse/deviation of BOS usage based on the audit results of the functional supervising apparatus/examiner apparatus, then the results of such audits are made basis in the awarding of sanctions based on regulatory provisions invite-Invitation.
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Article 10
The Regulation of the Minister of Finance begins to take effect on the date of the promulcity.
For everyone to know it, ordered the authoring of this Finance Minister Regulation with its placement in the News The Republic of Indonesia.
designated in Jakarta on the
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
AGUS D. W. MARTOWARDOJO
PROMULGATED IN JAKARTA AT THE
MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIS AKBAR
THE REPUBLIC OF INDONESIA NEWS OF THE REPUBLIC OF INDONESIA 2010 NUMBER 659
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