Act No. 8 Of 2009

Original Language Title: Undang-Undang Nomor 8 Tahun 2009

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e703d2c90b8e2313231343130.html

ACT 8-2009 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 9, 2009 (Additional explanation in the State Gazette of the Republic of Indonesia Number 4964) legislation of the REPUBLIC of INDONESIA number 8 in 2009 ABOUT ACCOUNTABILITY for the IMPLEMENTATION of the BUDGET of the STATE EXPENDITURES and REVENUES of the FISCAL YEAR 2006, with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA,.,, Considering: a. that the Budget of income and Expenditure of the State (NATIONAL BUDGET) in 2006 which was enacted by law No. 13 of 2005 as amended by law No. 14 of 2006 about the change in the Law Number 13 years 2005, its implementation needs to be carried out examination and accounted for according to law No. 15 of 2004 concerning the examination of the management and financial responsibility of the State;
.,, b. that in accordance with the provisions of article 30 paragraph (1) of Act No. 17 of 2003 about the finances of the State and of article 4 paragraph (2) of Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State, against the implementation of the STATE BUDGET for the 2006 fiscal year have been carried out by the inspection bodies of the Financial Examiner;
.,, c. that in accordance with article 3, paragraph (2) of article 32, and article 30 of Act No. 17 of 2003 about the finances of the State and article 17 of Act No. 13 of 2005 about the budget of the State Expenditures and revenues of the fiscal year 2006, as amended by Act No. 14 of 2006, accountability for the implementation of STATE BUDGET for the 2006 fiscal year must be set by statute;
.,, d. that the discussion of the law on the implementation of accountability for Budget revenue and Expenditure of the State Budget Year 2006 was done together with Representatives of the Government and having regard to the considerations of regional representative Council appropriate regional representative Council Decree Number 21/DPD/2008 March 6, 2008;
.,, e. that based on considerations as referred to in letter a, letter b, letter c, letter d, and the need to establish laws on the Responsibility over the implementation of the Budget of the State Expenditures and revenues of the fiscal year 2006;
.,, Considering: 1. Article 5 paragraph (1), article 20 paragraph (1), subsection (2), and subsection (5), article 11 paragraph (1) and article 23E of the Constitution of the Republic of Indonesia in 1945;
., ,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. 10 of 2004 concerning the formation of Legislation (State Gazette of the Republic of Indonesia Number 53 in 2004, an additional Sheet of the Republic of Indonesia Number 4389);
., ,5. 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);
., ,6. Act No. 13 of 2005 about the budget of the State Expenditures and revenues of the fiscal year 2006 (State Gazette of the Republic of Indonesia Number 133 in 2005, an additional State Gazette Number 4571), as amended by Act No. 14 of 2006 (State Gazette of the Republic of Indonesia Number 84 in 2006, an additional Sheet of the Republic of Indonesia Number 4329);
., ,7. Act No. 15 of 2006 about Agency Financial Examiner (State Gazette of the Republic of Indonesia year 2006 Number 85, an additional Sheet of the Republic of Indonesia Number 4654);
Together with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA and the PRESIDENT of the REPUBLIC of INDONESIA DECIDES:.,, set: the law on the IMPLEMENTATION of ACCOUNTABILITY for BUDGET REVENUE and EXPENDITURE of the STATE BUDGET YEAR 2006.
Chapter 1 accountability for the implementation of the budget of the State Expenditures and revenues of the fiscal year 2006 is contained in the financial report 2006 Central Government as set out in the annex to this Act.

Article 2 of the financial statements referred to in article 1, it consists of: 1. The report of the realization of the STATE BUDGET fiscal year 2006;

2. Central Government Balance per December 31, 2006;

3. Cash flow statement the financial year 2006; and 4. Notes to financial statements.

Section 3.,, (1) the realisation of the budget of State income and Grant for the 2006 fiscal year is Rp 637.987.136.507.056 (six hundred thirty-seven trillion nine hundred eighty-seven billion one hundred and thirty-six million five hundred seven thousand fifty-six cents) and realization of State Expenditures amounting to Rp 667.128.813.065.242 (six hundred sixty-seven trillion one hundred and twenty eight billion eight hundred thirteen million sixty-five thousand two hundred and forty-two cents) , so there is a budget deficit amounting to Rp 29.141.676.558.186 (twenty-nine trillion hundred forty one billion six hundred and seventy-six million five hundred and fifty-eight thousand six hundred eighty rupiah).
.,, (2) the financing over the budget deficit for the 2006 fiscal year referred to in subsection (1) is Rp 29.415.590.251.868 (twenty-nine trillion, four hundred and fifteen billion five hundred and ninety million two hundred and fifty-one thousand eight hundred and sixty-eight dollars) so that there are Remaining More Financing budget (SILPA) amounting to Rp 273.913.693.682 (two hundred and seventy-three billion nine hundred thirteen million six hundred ninety-three thousand six hundred eighty-two cents).
.,, (3) the rest of the Budget more (SAL) up to the end of the fiscal year 2006 is Rp 18.830.302.308.895 (eighteen trillion eight hundred thirty billion three hundred two million three hundred and eight thousand eight hundred and ninety-five cents) that comes from SAL up to the end of fiscal year 2005, which is amounting to Rp 17.066.126.565.213 (seventeen trillion sixty-six billion one hundred and twenty-six million five hundred sixty-five thousand two hundred and thirteen dollars) coupled with fiscal year 2006 SILPA amounting to Rp 273.913.693.682 ( two hundred and seventy-three billion nine hundred thirteen million six hundred ninety-three thousand six hundred eighty-two cents) and the plus correction of difference more cash amounting to Rp 1.490.262.050.000 (one trillion ninety-four hundred billion two hundred and sixty two million fifty thousand rupiah).
.,, (4) realization of Budget revenues and Expenditures of the State referred to in paragraph (1) includes the realization of the acceptance of the petroleum and natural gas are reported based on the principle of neto.
Article 4 the Central Government Balance per December 31, 2006, describes the total assets amounting to Rp 1.222.317.442.204.837 (one thousand two hundred twenty-two trillion three hundred seventeen billion four hundred and forty-two million two hundred and four thousand eight hundred and thirty-seven cents) and liabilities amounting to Rp 1.326.715.685.444.331 (thousand three hundred and twenty-six trillion seven hundred fifteen billion six hundred and eighty-five million four hundred and forty-four thousand three hundred and thirty-one cents) , so that the Equity Funds amounting to Rp 104.398.243.239.494 minus (one hundred and four trillion three hundred ninety-eight billion two hundred forty-three million two hundred thirty-nine thousand four hundred and ninety-four cents).

Article 5 cash flow Reports fiscal year 2006 describes the amount of net cash flow from operating activities amounted to Rp 26.111.116.187.908 (one hundred twenty-six hundred billion trillion eleven of sixteen million eight hundred seven thousand nine hundred and eight dollars), net cash flow from investment activities of non financial assets minus Usd 55.252.792.746.094 (fifty-five trillion, two hundred and fifty two billion seven hundred ninety two million seven hundred forty-six thousand and ninety-four cents) clean, cash flow from investing activities financing amounting to Rp 29.415.590.251.868 (twenty-nine trillion, four hundred and fifteen billion five hundred and ninety million two hundred and fifty-one thousand eight hundred and sixty-eight dollars), and net cash flows from the activities of the non-budget amounting to Rp 3.218.045.953.463 minus (three trillion billion two hundred eighteen forty-five million nine hundred fifty-three thousand four hundred and sixty-three cents).

Chapter 6 notes to financial statements include descriptions and/or detailed list and/or analysis upon the value of an email is presented in the report on realization of the STATE BUDGET, balance sheet, and cash flow statement.

Article 7 of the financial statements referred to in article 2, enclosed with an overview of the company's Financial Reports of State and Other Agencies.

Article 8 in terms of the realization of the budget expenditure exceeded budget realisation receipts fiscal year running and there is a refund of revenues a year ago, then SAL can be used.

Article 9 financial reports as stipulated in article 2, have been examined by the Financial Reviewer with opinions not expressed an opinion.

Article 10 of the Government is responsible for conducting follow-up over the findings as outlined in the Agency's inspection results of the Financial Examiner.

Section 11 of this Act comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Act, with its placement in the State Gazette of the Republic of Indonesia.

.,, Enacted in Jakarta on January 13, 2009 the PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on January 13, 2009 MINISTER of LAW and HUMAN RIGHTS Republic of INDONESIA, STATE GAZETTE SUPPLEMENTARY MATTOANGIN RI No. 4964 (explanation of the 2009 State Gazette No. 9) EXPLANATION for the law of the Republic of INDONESIA number 8 in 2009 ABOUT ACCOUNTABILITY for the IMPLEMENTATION of


BUDGET REVENUE and EXPENDITURE of the STATE FISCAL YEAR 2006 i.., in accordance with the mandate of Article 23E of the Constitution of the Republic of Indonesia in 1945, article 30 of Act No. 17 of 2003 about the finances of the State, and article 17 of Act No. 13 of 2005 about the budget of the State Expenditures and revenues of the fiscal year 2006, as amended by Act No. 14 of 2006, the Government compiled a liability over the implementation of the STATE BUDGET fiscal year (FY) 2006 Financial Report form of the Central Government (LKPP) which consists of (i) the report on the realization of STATE BUDGET, (ii) (iii) the balance sheet, cash flow statement, and (iv) notes to financial statements. LKPP is organized in order to support the realization of good governance in the management of finances of the State that open and accountable in accordance with the basic rules have been laid down in the Constitution of the Republic of Indonesia in 1945. LKPP 2006 this is the third year of the financial statements which presents the complete financial report types as mandated Act No. 17 of 2003 about the finances of the State. LKPP 2006 is the first financial statements that meet the implementation of the provisions of the legislation in the field of finances of the State in full, including regarding the time limit for the submission of the report, which is to be delivered by the Government to the House of representatives (DPR) no later than 6 (six) months after the fiscal year ends.
., BUDGET Realisation, the report illustrates the comparison between the budget as set out in the BUDGET-FY 2006 and Changes its realization, which include elements of income, expenditure, and financing. The balance sheet is a report that describes the financial position of the Central Government concerning the assets, liabilities, and equity funds as at 31 December 2006. The cash flow report is a report that presents information about the source, use, changes in cash and cash equivalents during the year 2006, as well as the balance of cash and cash equivalents as at 31 December 2006. Notes to financial statements present information about the explanation of the outposts of the financial statements in order to include a sufficient disclosure about fiscal policy/financial and macroeconomic fundamentals, preparation of financial statements, accounting policies, the important events after the reporting date, other important records, and additional information as needed. In addition, the 2006 LKPP enclosed with an overview of the company's Financial Reports of State and other bodies, as mandated in article 30 paragraph (2) of Act No. 17 of 2003 about the finances of the State.
.,, In addition to the above, in FY 2006 STATE BUDGET accountability also covered information on the rest of the Budget more (SAL) which describes the amount of cash the Government Centre which is the accumulation of Residual Budget Financing more or less (SILPA/SIKPA). As for SILPA/SIKPA is more or less the difference between acceptance and realization expenses during the reporting period one year. SAL describes the condition of Central Government coffers at the end of a particular fiscal year and is the starting balance next fiscal year.
., In accordance with the provisions of article 30 paragraph (1) of Act No. 17 of 2003 about the finances of the State, the Agency should LKPP audited by the Financial Examiner (CPC) before being submitted to Parliament. CPC examination in question is in order granting opinion as mandated in article 16 paragraph (1) of Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State. To meet the mandate of the legislation the Government has delivered the 2006 LKPP to CPC for audited, by mail Ministry of finance Number S-138/MK. 05/2007 dated March 28, 2007. LKPP submission status has not yet been checked (unaudited) by the Minister of finance to the CPC is in accordance with the President's Letter to the CPC a number R-15/Pres/3/2007 dated March 27, 2007 about the appointment of the Finance Minister to represent the President in the Central Government's financial Report Submission to CPC.
., In accordance with the provisions of article 5 paragraph (1) of Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State, the CPC report examination results over to the House and LKPP regional representative Council (DPD), as well as to the President no later than 2 (two) months after receiving LKPP from the Government. Furthermore, CPC has delivered a report to the President of LKPP inspection results via mail CPC Number 51/S/I-XII/05/2007 may 28, 2007.
., Public explanation, based on Act No. 15 of 2004, CPC financial inspection results are used by the Government to make corrections and adjustments are needed so that the financial statements have been examined before loading the specified correction is submitted to PARLIAMENT in the form of a draft Act for approval. Thus, a 2006 LKPP delivered the Government to the HOUSE of REPRESENTATIVES is the LKPP has been adjusted, taking into account the results of the inspection of the CPC.
.,, LKPP in 2006 have been drawn up based on the financial report of ministries/institutions and the Treasury report had been corrected and adjusted on the basis of a more complete accounting data and improvements based on the results of the examination by the CPC, including financial statements 23 ministries/agencies that recently completed review by CPC per June 18, 2007.
., Based on the results of the inspection, the CPC gave the opinion "does not state an opinion (disclaimer)" top LKPP 2006. Although still got opinion disclaimer, LKPP 2006 shows an increase in the quality, inter alia the Organization of accounting by ministries/agencies, disclosure (disclosure) is more extensive, and the presentation of the data assets of better Government because some of the ministries/agencies have done an inventory of assets.
.,, Having regard to the opinion of the CPC towards LKPP in 2006, then the figures presented in the 2006 LKPP is entirely the responsibility of the Government. That is, the Government remains liable if the later proved there were violations of law and/or the presentation of misleading information in LKPP 2006.

II. For the SAKE of ARTICLE ARTICLE article 1, article 2, clear enough, clear enough, article 3, paragraph (1).,, is quite clear. Paragraph (2).,, is quite clear. Paragraph (3).,, is the basis of neto on this verse is the acceptance of the petroleum and natural gas are recognized as acceptance of State after taking into account the obligations of the Government that must be paid to the contractor on the contract, such as refund of value added tax (VAT) and taxes of Earth and building (PBB), over/underlifting, and fee activities upstream petroleum and natural gas.

Article 4, minus the top Value, Equity funds on the balance sheets of the Central Government, mainly due to its optimal inventory yet and yet it does an assessment back over the assets of the Central Government, so not yet describe the actual value of assets.

Article 5, article 6, clear enough, clear enough, Chapter 7, the company's financial Report, an overview of the State and other bodies referred to in this chapter contains information on assets, liabilities, equity, revenue, expense, and profit (loss) net of State enterprises and other entities.

Article 8,, Returns of income referred to in article this is the refund of State revenue budget years ago.

Article 9 Financial Reports, as referred to in this article is the first financial report financial report arranged by Ministries/Agencies (LKKL) in 2006 that has been audited and given opinions by the Financial Reviewer. Of as many as 81 7 LKKL LKKL got reasonable opinions "without exception" or Japan, 38 LKKL got reasonable with the exception of "opinion" or qualified, and 36 LKKL got opinions "do not represent the opinion or disclaimer. Details of the Agency's top financial Examiner opinion LKKL is as follows: a. a reasonable opinion gets LKKL without exception:.,, 1. The Constitutional Court 2. Center of financial transaction reporting and analysis 3. Ministry Of State Housing 4. Corruption Eradication Commission 5. Regional Representative Council 6. Part of the budget of the Special Autonomy Funds – 071 and Adjustment 7. Part of the budget Include the State Capital – 099 b. LKKL that gets reasonable opinion with the exception of:., 1., the people's Consultative Assembly 2. The House Of Representatives 3. Financial Examiner Agency 4. The Presidency 5. Vice President 6. Coordinating Ministry of politics and security 7. Coordinating Ministry For Economy 8. The Ministry Of People's Welfare Coordinating 9. The Ministry Of State-Owned Enterprises 10. The Ministry of research and technology 11. Ministries Of Environment Of 12. The Country's Ministry Of Women's Empowerment. The Ministry Of State For Administrative Apparatus Of The State. The Country's 15 Intelligence Agencies. Agency Password State 16. The National Council of Resistance, a general agreement. The Ministry of State for national development planning/national development Planning Agency 18. The National Library. The Ministry of communications and informatics. Food and drug Supervision Agency 21. National Resilience Institution 22. Capital Investment Coordination Board 23. The National Narcotics Agency 24. The Ministry Of Regional Development The Country Lagging 25. The National Family Planning Coordination Board 26. The National Human Rights Commission 27. 28 Indonesia Institute Of Sciences. National Nuclear Energy Agency 29. Agency for assessment and application of Technology. National Aerospace and Aviation agencies 31. Bsn 32. The National Nuclear Energy Supervisory Agency 33. The Institution Of Public Administration 34. The National Archives Of The Republic Of Indonesia 35. Agency for financial supervision and development 36. The State Ministry of youth and Sport 37. The Judicial Commission 38. Budget section 070 – Equalization Fund


C. LKKL got opinions do not represent the opinions of:.,, 1. Supreme Court 2. Attorney General 3. The Ministry Of Interior 4. The State Department 5. The Defense Department 6. Department of law and human rights 7. The Ministry Of Finance 8. Department Of Agriculture 9. The Ministry Of Industry 10. The Department of energy and Mineral resources. The Ministry Of Transportation. Ministry Of National Education. The Department Of Health. Ministry Of Religious Affairs. The Ministry of manpower and transmigration. 17. The Ministry Of Social The Ministry Of Forestry. Department of marine and Fisheries. The Department Of Public Works. The Ministry of culture and tourism. The State Ministry of cooperatives and small enterprises medium-sized 22. Central Bureau Of Statistics. National Land Agency 24. 25 State Police. Meteorological and geophysical agency 26. 27 General Election Commission. Coordinating body of Survey and Mapping National 28. Bkn 29. The Department Of Commerce. The reconstruction and rehabilitation agency for Aceh-Nias 31. Part of the budget Debt Interest Repayments – 061 32. Part – 062 Budget subsidies and the Transfer of 33. 069 – Shopping Budget section other 34. 096 Budget section – Repayment of principal Debts Abroad 35. Budget section 097 – Repayment of principal Debts In the country 36. Part of the forwarding – 098 Loan Budget article 10, article 11, clear enough, clear enough,