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(7) The news of the Verification Event as referred to in paragraph (6) is only administrative and does not release PT Pos Indonesia (Persero) to be audited by the authorities in accordance with the rules It's

Section 6

(1) Based on the invoice from PT Pos Indonesia (Persero) and regard to DIPA as referred to in Section 2 of the paragraph (4), the designated Acting Officer as referred to in Section 4 of the paragraph (1) letter b publishes SPM and Presenting it to the Director General of the Treasury, the Director of State Cash Management with dilampiri:

a. a work agreement document (submitted once at an initial request);

b. verification event news;

c. payment quantification; and

d. The statement of statement of misrepresentation completed the work until the end of the budget year (special December of the year in relation).

(2) Based on the SPM as referred to in paragraph (1), Director General of the Treasury Department of Cash Management publishes the Fund (SP2D) Letter for profit of PT Pos Indonesia (Persero) on the bank which appointed.

(3) The terms of the SP2D publishing manner as referred to in paragraph (2) are conducted in accordance with the laws.

Section 7

(1) the Principal Director or Directors of PT Pos Indonesia (Persero) appointed, delivered a report of the responsibility of the use of the General Postal Service Act of Use to the Director General of the Post and Telecommunications, Department of Communications and Informatics as the User of the Budget User.

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(2) Based on the report as referred to in paragraph (1) the Director General of Post and Telecommunications, the Department of Communications and Informatics delivered a report of the responsibility of the use of the funds to the Minister of Finance C.q. Director General of the Budget in accordance with the laws.

Article 8

(1) Director General of Post and Telecommunications, Department of Communications and Informatics as the Power of the Budget User conducts accounting and compiling financial statements in accordance with the laws.

(2) PT Pos Indonesia (Persero) is solely responsible for the implementation and use of the Postal Service Liability Act.

(3) The Budget User is responsible for the hosting of General Services. The post, including the distribution of funds from Kas Negara to PT Pos Indonesia (Persero).

(4) Against the use of the funds as referred to in paragraph (2), conducted audits by the authorized instance in accordance with the laws.

(5) If the results of the audit conducted by the authorized instance are referred to in paragraph (4), stating the amount of funds holding the General Postal Service Obligations borne by PT Pos Indonesia (Persero) is less than the sum of which the Government has paid on 1 (one) year of the budget, the excess payment of funds is referred to by the Principal Director PT Pos Indonesia (Persero) to the State Kas as the Reception of State Not Taxes.

(6) If the results of the audit are performed by the authorized instance as referred to in paragraph (4), stating the amount of the funds holding the General Service Oblicity of the Postal Service borne by PT Pos Indonesia (Persero) is greater than the amount the Government has paid at 1

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(one) budget year, lack of funds payments referred to cannot be charged to the state.

Article 9

(1) The hosting of the Unpaid Postal Service Obligations Obligations may not be paid up to the end of the year, placed on a Subsidiary Reserve Account on behalf of the Minister of Finance in accordance with the rules of the law-invitation.

(2) The manner of the funds refunds on a Subsidiary Reserve Account as referred to in paragraph (1) is implemented. in accordance with the laws.

Article 10

The provisions required in order to perform this Finance Minister Regulation are further set up by the Director General of the Budget and/or the Director General of the Treasury in accordance with its authority.

Article 11

The Regulation of the Minister of Finance is in effect throughout the funds holding the General Service Oblivion is still being paid off in the APBN.

Section 12

At the time the Finance Minister's Regulation came into effect, the Regulation of the Finance Minister Number 121 /PMK.02/ 2008 on the Tata Way, the Waters, and the Accouncability of the General Postal Service Liability of the Postal Service, revoked and declared not applicable.

Section 13

The implementation of the order of the provision, thawing and accountability of the holding of the Postal General Services Act as set forth in the Regulation of the Minister of Finance is in effect since January 1, 2009.

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Article 14

The Regulation of the Minister of Finance begins to take effect on the date of promulgations.

For everyone to know it, ordered the authoring of this Finance Minister Regulation with its placement in the News of the Republic of Indonesia.

Specised in Jakarta on 15 May 2009 MINISTER OF FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

PROMULGATED IN JAKARTA ON 15 MAY 2009 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC INDONESIA, ANDI MATTALATTA