Regulation Of The Minister Of Finance Number 255/fmd. 05/2010 2010

Original Language Title: Peraturan Menteri Keuangan Nomor 255/PMK.05/2010 Tahun 2010

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c515e83b78091e4313233353038.html

bn669-2010. doc REGULATIONS the MINISTER of FINANCE of REPUBLIC of INDONESIA NUMBER 255/FMD. 05/2010 ABOUT the PASSAGE of the REALIZATION of the INCOME and EXPENDITURE were SOURCED FROM GRANTS of FOREIGN/DOMESTIC ACCEPTED DIRECTLY by the MINISTRIES/AGENCIES in the FORM of MONEY with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in practice the reception of grants by the Central Government, needed the endorsement of the realization of the income and expenditures for grants in the form of money are accepted directly by the ministries/agencies; b. that in order confirmation of income and expenditures for the grants referred to in letter a, and the implementation of the provisions of article 7 paragraph (2) letter a Act No. 1 of 2004 on the treasures of the country, needs to be about the passage of the realization of the income and expenditure were sourced from grants of foreign/domestic accepted directly by the ministries/agencies in the form of money; c. that based on considerations as referred to in letter a and letter b, need to establish the regulation of the Minister of finance about The passage of the realization of the income and Expenditure were sourced from Grants of Foreign/Domestic Accepted directly by the Ministries/agencies in the form of money; Remember: 1. 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); 2. 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); www.djpp.depkumham.go.id 3. Act No. 3 of 2004 concerning the inspection, 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); 4. Government Regulation Number 21 in 2004 about the preparation of the work plan and budget Ministries/institutions (State Gazette of the Republic of Indonesia Number 75 in 2004, an additional Sheet of the Republic of Indonesia Number 4406); 5. Government Regulation Number 24 of 2005 about Governmental accounting standards (State Gazette of the Republic of Indonesia Number 49 in 2005, an additional Sheet of the Republic of Indonesia Number 4503); 6. Regulation of the Minister of finance Number 57/FMD. 05/2007 on the management of the accounts belonged to Ministries/Agencies/offices/units of work; 7. Regulation of the Minister of finance Number 40/FMD. 05/2009 about Grants accounting systems; 8. Regulation of the Minister of finance Number 69/FMD. 02/2010 Revised Ordinances of fiscal year 2010 as amended by regulation of the Minister of finance Number 180/FMD. 02/2010; Decide: Define: REGULATION Of The MINISTER Of FINANCE ABOUT The PASSAGE Of The REALIZATION Of The INCOME And EXPENDITURE Were SOURCED FROM GRANTS Of FOREIGN/DOMESTIC ACCEPTED DIRECTLY By The MINISTRIES/AGENCIES In The FORM Of Money. CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Finance Minister is: 1. Budget revenue and Expenditure of the State, hereinafter abbreviated STATE BUDGET, the annual financial plan is the Government of a country that was approved by the House of representatives, that the validity period is from 1 January until 31 December of the year concerned. 2. Budget Implementation Checklist, hereinafter abbreviated DIPA, is a document the implementation of the budget the budget created by the user/User Power Budget and endorsed by the Director-General of the Treasury or the head of the Regional Office of the Directorate General of the Treasury on behalf of the Minister of finance as Treasurer General of the State. www.djpp.depkumham.go.id 3. Grants Abroad Directly in the form of Money, hereinafter called HLNL money, was the acceptance of the Central Government in the form of foreign exchange and/or foreign exchange dirupiahkan and the rupiah are accepted directly by the ministries/agencies from foreign grants that do not need to be paid back. 4. Grants in the country Directly in the form of Money, hereinafter called the HDNL money, was the acceptance of the Central Government in dollars are accepted directly by the ministries/agencies of the Interior grant givers who don't need to be paid back by the Central Government. 5. The paper Grant Agreement, hereinafter abbreviated to NPH, is the agreement or other texts that equated that contains the agreement on Money and/or HLNL HDNL money between the Central Government with the giver of Foreign Grants and/or grants In the country. 6. Foreign Grant Givers, hereinafter called the giver of HLN, is the Government of a foreign country, multilateral institutions, financial institutions, non-financial foreign institutions, and individuals who are domiciled and conduct business activities outside the territory of the Republic of Indonesia, which gives grants to the Central Government. 7. Grant Giver In the country, hereinafter called the Giver HDN, is an agency/agencies, local governments or private/individual in the country who are domiciled in the territory of the Republic of Indonesia, which gives grants to the Central Government. 8. The General Treasurer of the country is the Secretary of the Treasury. 9. Power of Attorney General of the State Treasurer is the Director General of the Treasury. 10. The General Treasurer of the power in the region is the Head Office of the Ministry of the Treasury of the State. 11. User Budget/Budget Users, the Authority hereinafter referred to as PA/PA, is the power of the Minister/Chairman of the institution or authority responsible for the management of the budget in the ministries/institutions concerned. 12. the Office of the Ministry of State Treasury, hereinafter abbreviated as KPPN, is a Directorate General of the Treasury of the vertical agencies have the authority as the authority of the State General Treasurer. 13. Grant Account is an account opened by the ministries/institutions used in the framework of the management of money and Money HDNL HLNL. www.djpp.depkumham.go.id 14. Affidavit of sole responsibility, hereinafter abbreviated to SPTJM, is the statement made by the PA/PA Power that States are fully responsible for the entire income and spending were sourced from HLNL Money and/or HDNL money. 15. A grant of probate, Warrant that hereafter SP2H, is a document published by the PA/PA Power or other officials designated to certify the bookkeeping of income and spending were sourced from HLNL money. 16. Warrant Endorsement bookkeeping hereinafter referred to as SP3, is a warrant issued Jakarta VI KPPN for validating income and spending were sourced from HLNL money. 17. Warrant Paying Endorsement, hereinafter called SPM Endorsement, is a document published by the PA/PA Power or other officials designated to certify the bookkeeping of income and spending were sourced from HDNL money. 18. Warrant Disbursement Confirmation, hereinafter called SP2D Endorsement, is a warrant issued by local KPPN to legalize revenues and expenditures were sourced from HDNL money. 19. Waiver has received grants and Direct Expenditures in the form of Money without going through the KPPN, hereinafter referred to SPTMHBL money, the affidavit is full responsibility for receipts and expenditures were sourced from HLNL Money and/or HDNL Money signed by the PA's power. Article 2 (1) the income and expenditures deriving from HLNL HDNL Money money and implemented through the mechanism of the STATE BUDGET. (2) income and expenditure as referred to in paragraph (1) was passed by the power of the State General Treasurer. CHAPTER II SCOPE article 3 scope of the regulations of the Minister of Finance of include endorsement income and spending were sourced from HDNL HLNL money and money. www.djpp.depkumham.go.id CHAPTER III ENDORSEMENT INCOME and SPENDING were SOURCED FROM HLNL HDNL MONEY MONEY and article 4 Endorsement income and expenditure as referred to in article 3, is done through the following stages: a. the filing of the petition the register number; b. management of the account of the grant; c. adjustment grant launched in TH; and d. endorsement income and spending were sourced from HDNL HLNL money and money. CHAPTER IV APPLICATION FILING NUMBER REGISTER article 5 (1) the Minister/Leadership Institute/Head Office/Unit Working as PA/PA Power apply number register HLNL Money and/or HDNL money to debt management in particular the Director-General the Director of the accounting and Evaluation Setelmen. (2) the solicitation number register referred to in subsection (1) enclosed with: a. NPH or other documents which are used interchangeably; and b. a summary withdrawal plan grants and grants. Chapter V MANAGEMENT of the GRANT ACCOUNT of article 6 (1) the Minister/Chairman of the institution as a PA request account opening agreement Grants in the framework of the management of Money and/or HLNL HDNL money to Treasurer General of State/Public Treasurer's power state. (2) the application for account opening agreement referred to in subsection (1), the enclosed affidavit of use of accounts in accordance with the provisions of the regulation of the Minister of finance regarding the management of the accounts belonged to ministries/agencies/offices/units of work. (3) on the basis of the consent of the General Bursar account opening Negara/State General Treasurer, Power Minister/Leadership Institute/Head Office/Unit Working as PA/PA Power open accounts and/or Money HLNL HDNL Money to fund activities that was agreed upon in NPH. www.djpp.depkumham.go.id


(4) the Grants Account is opened before the enactment of the regulation of the Finance Minister is mandatory be reported and requested approval to the State General Treasurer/Public State Treasurer Authority in accordance with regulation of the Minister of finance regarding the management of the accounts belonged to ministries/agencies/offices/units of work. (5) the Grant Account has not been used in accordance with the purpose of opening must be closed by Minister/Leadership Institute/Head Office/unit of work and saldonya paid in Cash to the account of the common State, unless specified in the NPH or documents that equated. (6) services of a giro/interest earned from the Grant Account deposited into the State Treasury, unless specified in the NPH or documents that equated. (7) the Treasurer General of the State General Treasurer of State Power//power of Treasurer General of the State in the area can perform monitoring over the management of the Grant Account. CHAPTER VI ADJUSTMENT GRANT LAUNCHED in TH article 7 (1) PA/PA Power on Ministries/Agencies make adjustments pagu shopping HLNL income sourced from money and/or Money on HDNL DIPA ministries/agencies. (2) debt management Directorate General of Accounting Unit as Auxiliary Treasurer General State Budget 999.02, make adjustments pagu income sourced from HDNL HLNL money and money within the budget Section DIPA 999.02. (3) Adjustment pagu HLNL sourced from spending money and/or HDNL Money referred to in subsection (1) is done through the revision of DIPA submitted to Treasury Director General/Head of the Regional Office of the Directorate General of the Treasury to Secretary of the Treasury rules enacted regarding the Ordinance revision, TH. (4) adjustment of income sourced from pagu HLNL Money and/or HDNL Money referred to in subsection (2), is done through the revision of DIPA submitted to the Director General of the Treasury for the passed in accordance with the legislation. (5) the inclusion of pagu HLNL Money referred to in subsection (1), use the source code funds HLN. www.djpp.depkumham.go.id (6) inclusion of HDNL pagu Money referred to in subsection (1), use the source code funds HDN. (7) Revisions as referred to in paragraph (3) and subsection (4), add the pagu DIPA Fund fiscal year running. (8) Money and/or HLNL HDNL money already earned, but not yet carried out adjustments launched on DIPA, processed through the revision mechanism referred to in paragraph (3) and subsection (4). (9) the remaining pagu HLNL money or Money at HDNL DIPA ministries/institutions of the previous fiscal year, adding DIPA pagu running after the fiscal year is reckoned with the realization of SP3 HLNL money or SP2D Endorsement HDNL Money years ago. (10) the addition of pagu DIPA fiscal year runs as intended in paragraph (9), conducted through the mechanism of the revision proposed by the PA/PA Power to Treasury Director General/Head of the Regional Office of the Directorate General of the Treasury in accordance with laws-invitation. (11) Adjustments pagu HLNL sourced from spending money and/or Money on HDNL DIPA ministries/agencies may not exceed the realization of income grant is received. CHAPTER VII ENDORSEMENT INCOME and SPENDING MONEY HLNL SOURCED FROM article 8 (1) PA/PA Power proposed the endorsement of all revenue and expenditure from the budget year money at HLNL goes to KPPN Jakarta VI at least one (1) times in each quarter. (2) upon the income and/or shopping from HLNL Money, PA/PA Power to make and send SP2H formats as defined in Annex I part is inseparable from the regulation of the Minister of finance, with equipped: a. copy of bank account statements and proof of transfer over HLNL money received; b. SPTMHBL Money with the format as set out in annex II part an integral part of the regulation of the Minister of finance; www.djpp.depkumham.go.id c. SPTJM with the format as set out in Annex III which became part of an integral part of the regulation of the Minister of finance; d. account opening approval letter for filing SP2H first. (3) on the basis of SP2H as referred to in paragraph (2), KPPN Jakarta VI publishes SP3 with the format as set out in Annex IV part an integral part of the regulation of the Minister of finance, in paragraph three (3) to the provisions: a. sheets to the a-1, for PA/PA Power; b. 2nd sheet, Directorate General for debt management in particular the Evaluation Directorate, accounting, and Setelmen; c. the third sheet, for a special KPPN pertinggal Jakarta VI. (4) on the basis of Special KPPN SP3, Jakarta VI doubled the revenues and expenditures were sourced from HLNL money. (5) on the basis of SP3 received from Special KPPN Jakarta VI, Directorate of evaluation, accounting, and debt management Directorate General Setelmen as the Accounting Unit Treasurer Budget Users Public Power State, noting income sourced from HLNL money. (6) on the basis of SP3 received from Special KPPN Jakarta VI, PA/PA Power shopping records sourced from HLNL money. CHAPTER VIII ENDORSEMENT INCOME and SPENDING were SOURCED FROM HDNL MONEY article 9 (1) PA/PA Power proposed the endorsement of all income and expenditure from HDNL Money in running to the local KPPN, at least one (1) times in each quarter. (2) upon the income and/or shopping Money sourced from HDNL, PA/PA Power to make and send MSS Endorsement with the format as set out in Annex V part an integral part of the regulation of the Minister of finance, with equipped: a. copy of bank account statements and proof of transfer over HDNL money received; b. SPTMHBL Money with the format as set out in annex II part an integral part of the regulation of the Minister of finance; www.djpp.depkumham.go.id c. SPTJM with the format as set out in Annex III which became part of an integral part of the regulation of the Minister of finance; d. account opening approval letter for filing the first endorsement of the SPM. (3) on the basis of SPM Attestation as referred to in paragraph (2), the local KPPN published SP2D Attestation with the format as set out in Annex VI part an integral part of the regulation of the Minister of finance, in paragraph three (3) to the provisions: a. sheets to the a-1, for PA/PA Power; b. 2nd sheet, Directorate General for debt management in particular the Directorate of Evaluation, accounting and Setelmen; c. the third sheet, for pertinggal KPPN. (4) on the basis of SP2D local KPPN endorsement, obtain income and spending were sourced from HDNL money. (5) on the basis of SP2D Endorsement received from local KPPN, Directorate of evaluation, accounting, and debt management Directorate General Setelmen as the Accounting Unit Treasurer Budget Users Public Power State revenue deriving from HDNL money. (6) on the basis of SP2D Endorsement received from local KPPN, PA/PA Power records sourced from HDNL shopping money. CHAPTER IX REPORTING and RECONCILIATION work Unit article 10 obliged to draw up financial statements and conduct reconciliation in accordance with the regulations and provisions in force. CHAPTER X the CLOSING PROVISIONS article 11 further Provisions in the framework of the implementation of the technical realization of the endorsement income and spending were sourced from HLNL HDNL Money money and set out in the Regulations the Director General of the Treasury. www.djpp.depkumham.go.id article 12 endorsement of the Treatment the realization of revenues and spending were sourced from HDNL HLNL money and money received directly by ministries/agencies that performed before the entry into force of this regulation of the Finance Minister, declared invalid. Article 13 Financial Regulation of the Minister at the time of validity of this Regulation, the Director General of the Treasury of the PER-Number 67/PB/2006 of Bookkeeping Procedures And Endorsement Upon the realization of the Government's foreign Grants Are Implemented directly, revoked and declared inapplicable. Article 14 of the regulation of the Minister of Finance began in force on the date of promulgation. In order to make everyone aware of it, ordered the enactment of these Regulations the Minister of finance with its placement in the news of the Republic of Indonesia. Established in Jakarta on December 28, 2010 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, AGUS MARTOWARDOJO d. w. Enacted in Jakarta on December 28, 2010 the MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, PATRIALIS AKBAR REPUBLIC INDONESIA in 2010 NUMBER 669 www.djpp.depkumham.go.id www.djpp.depkumham.go.id