Key Benefits:
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WEST SULAWESI PROVINCE REGULATION
NUMBER 3 2008
ABOUT
LIABILITY IMPLEMENTATION
BUDGET REVENUES AND SHOPPING AREA
BUDGET 2008
WITH THE GRACE OF THE GOD TANG ALMIGHTY
THE WEST SULAWESI GOVERNOR,
Draw: a. that to execute Article 184 of the paragraph (1) of the Local Government
as amended with the Act No. 8 of 2005
on the Redemption of the Rule of Government Substitutes Act Number 3
The 2005 challenge change of Law Number 32 Year 2004 on
Government of the area into Act, Regional Chief filed
The draft of the Regional Regulation on the Accouncability of the APBD
to the Regional People's Representative Council (DPRD) is a financial report
which has been examined by the Examiner ' s Agency Finance is slowest 6 (six)
months after the budget year ended;
b. that the responsibility of implementation of the APBD as referred to
the letter a needs to be specified with the Regional Regulation on
The responsibility of the implementation of APBD of West Sulawesi Province.
Given: 1. Law No. 26 Year 2004 on the Establishment of the Province of Sulawesi
West (State Gazette Indonesia Year 2004 Number 105, Supplement
Page of the Republic of Indonesia Number 4422);
2. Law No. 21 Year 1985 on Earth Taxes and Buildings (State Sheet of the Republic of Indonesia 1985 No. 68, Supplement
Page of the Republic of Indonesia Number 3312) as amended
with Act Number 12 1994 (republican Gazette
Indonesia In 1994 Number 62, Added Republic State Sheet
Indonesia Number 3569);
3. Law No. 18 of 1997 on Regional Taxes and Retribution Of The Area (sheet Of State Of The Republic Of Indonesia In 1997 Number 41, Additional
sheet of State of the Republic of Indonesia No. 34 Year 3685) as it has
amended with Law Number 34 Of 2000 (Sheet Country
Republic Indonesia Year 2000 Number 246, Additional Leaf Country
Republic Indonesia Number 3688);
4. Law No. 21 of 1997 on the Customs Enforcement of Land and Banguan (State Gazette of the Republic of Indonesia in 1997 No. 44,
Additional Gazette of the Republic of Indonesia Number 3688);
5. Act No. 28 of 1999 on the Clean and Free State of Corruption, Corruption and Nepotism (Republican Gazette
Indonesia Year1999 Number 75, Additional Republican Sheet
Indonesia Number 3851);
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6. Law Number 17 Year 2003 on State Sheet (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette
Republic of Indonesia Number 4286);
7. Law No. 1 In 2004 On State Deposits (Indonesian Republic Of 2004) Number 5 Additional States
sheet Of State Of Republic Indonesia Number 4355);
8. Law Number 10 of the Year 2004 on the Establishment of the Laws of the Republic of Indonesia (2004) Number
53, Additional Gazette of the Republic of Indonesia Number 4389)
9. Law No. 105 Of 2004 On The Examination Of State Financial Responsibility Management (sheet Of State Of The Republic Of Indonesia
In 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number
4400);
10. Law No. 25 of 2004 on National Development Planning System (Indonesian Republic Gazette 2004
number 104, Additional Gazette of the Republic of Indonesia Number 4421);
11. Law No. 32 of the Year 2004 on Regional Government (Indonesian Republic of Indonesia 2004 Number 125, Supplement
sheet of state of the Republic of Indonesia No. 4437) as amended
with Act Number 8 of the Year 2005 on Rules of Regulation
Government Replacement of Law Number 3 of 2005 on Change
Act Number 32 of 2004 on Local Government to
Act (State Gazette of the Republic of Indonesia Year 2005 Number 108,
Additional Sheet Of State Republic Of Indonesia Number 4548);
12. Law No. 33 of 2004 on the Financial Balance between Central and Local Government (Republican Gazette
Indonesia Year 2006 Number 126, Extra Republic Gazette
Indonesia Number 4438);
13. Government Regulation Number 20 of 2001 on Coaching and Supervision of the Government of the Regions (State Sheet
Republic of Indonesia 2001 No. 41, Additional Gazette Republic of State
Indonesia Number 4090);
14. Government Regulation Number 65 of 2001 on Regional Taxes (State Sheet Indonesia 2005 Number 118, Additional Sheet Country
Republic of Indonesia Number 4138);
15. Government Regulation No. 66 of 2001 on Regional Retribution (Sheet State Of The Republic Of Indonesia In 2001 Number 119, Additional Leaf Country
Republic Indonesia Number 4139);
16. Government Regulation No. 66 of 2004 on the Occupation of the Protocoler and Finance Chairman and member of the Regional People's Representative Council
(Gazette of the Republic of Indonesia 2004 No. 90, additional
sheet of state of the Republic of Indonesia Number 4416) as amended
with Government Regulation No. 37 of 2005 on the Change of the above
Government Regulation Number 24 of 2004 on the Occupation of the Protokoler and
The Finance of the Leadership and the members of the House of Representatives People Of The Region (
Republic Of The Republic Of Indonesia In 2005 Number 94, Additional
sheet of state of the Republic of Indonesia No. 4540);
17. Government Regulation Number 23 Of 2005 On The Financial Processing Of The Public Service Agency (state Sheet Of The Republic Of Indonesia In 2005
Number 48, Additional Gazette Of The Republic Of Indonesia Number 4502);
18. Government Regulation No. 24 of 2005 on the Istandards of Government Accounting (Indonesian Republic of Indonesia Year 2005 Number 49,
Additional Gazette Republic of Indonesia Number 4503);
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19. Government Regulation Number 54 In 2005 On Regional Loans (state Sheet Of The Republic Of Indonesia In 2005 Number 136, Supplement
sheet Of State Of The Republic Of Indonesia Number 4574);
20. Government Regulation No. 55 of 2005 on the Balancing Fund (Indonesian Republic of Indonesia Year 2005 Number 127, Supplement
Page of the Republic of Indonesia No. 4575);
21. Government Regulation Number 56 of 2005 on Regional Financial Information Systems (Indonesian Republic of Indonesia Year 2005 Number 138,
Additional Gazette Republic of Indonesia Number 4576);
22. Government Regulation No. 57 of 2005 on Hiba (sheet of state of the Republic of Indonesia 2005 number 139, Additional Gazette
Republic of Indonesia Number 4577);
23. Government Regulation Number 58 of 2005 on Local Financial Management (Indonesian Republic of Indonesia Gazette 2005 Number 140,
Additional Gazette Republic of Indonesia Number 4578);
24. Government Regulation Number 65 of 2005 on Drafting Guidelines And Application Of Minimal Ministry (sheet Of State Of The Republic Of Indonesia
In 2005 Number 150, Additional Sheet Of Republic Of Indonesia Number
4585);
25. Government Regulation No. 8 of 2006 on Financial Reporting and Performance Agencies Government (sheet Of State Of The Republic Of Indonesia In 2006
Number 25, Additional Gazette Of The Republic Of Indonesia Number 4614);
26. Ministry of the Interior Minister Number 13 of 2006 on the Regional Financial Management Guidelines;
27. Province of West Sulawesi Province Number 5 Year 2007 Budget and Regional Shopping Year 2007 Budget;
28. Area Regulation of West Sulawesi Province Number 10 Year 2007 on Change of Budget Revenue and Regional Shopping of the Budget Year 2007.
The Joint Agreement Board
THE PEOPLE REPRESENTATIVE COUNCIL AREA
WEST SULAWESI PROVINCE
and
GOVERNOR OF SULAWESI PROVINCE BARAT
DECIDED:
Set: WEST SULAWESI PROVINCE REGULATIONS ON ACCOUNTABILITY
IMPLEMENTATION OF BUDGET YEAR INCOME AND REGIONAL SPENDING
2007
Article 1
(1) The implementation of the APBD is a financial report containing: a. Budget realization report; b. Balance sheet; c. Cash flow report; and d. Record of financial statements.
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Section 2
The budget realization report as referred to in section 1 (paragraph) 1 letter a year of budget
2007 as follows.
a. Revenue Rp. 365.768.220.875.97
b. Shopping Rp. 364.004.776.600.75
Surplus/deficit Rp. 1.736.444.275.22
Financing
Refunds Rp. 74.941,514.275.44
ARp. 5.614.197.952.67
financing Neto Rp. 69.327.316.322.77
Asurplus/deficit Rp. 71,090.760.597.99
Article 3
The Budget Realization Report Description as referred to in section 2 as follows:
(1) The Budget margin with the realization of Revenue amounts to Rp. 17.856.051.375.97 with details as follows:
a. Revenue Budget after Change of Rp. 347.912.169.500,500.00
b. Realization of Rp. 365.768.220,875.97
More difference (less) Rp. 17.856.051.375.97
(2) The budget margin with the Realization of the shopping amount of Rp. (34,789,875.365.25) with details as follows:
a. Budget shopping after the change of Rp. 398.794.651.966.00
b. Realization of Rp. 364.004.776.600,00
Over (less) Rp. 34.789,875.365.25
(3) The budget margin with the realization of Surplus/deficit is Rp. 52.645.926.741.22 with details as follows:
a. Surplus/deficit after the change of Rp. 50.882.482.466.00
b. Realization of Rp. 1.763.444.275.22
(4) The budget margin with the realization of receipt of financing a sum of Rp. 1,061.471.380.00 with the details as follows:
a. Budget acceptance financing after
change Rp. 73.880.042.895.44
b. Realization Of Rp. 74.941,514.275.44
Difference over /less Rp. 1,061.471.380.00
(5) the budget difference with the realization of financing expenditure of Rp. 5.614.197.952.67 with details as follows:
a. Financing budget after
change Rp. 0.00
b. Realization of Rp. 5.614.197.952.67
margin over/(less) Rp. 5.614.197.952.67
(6) Budget Difference with realization of financing neto amount of Rp. 4,552,726,572.67 with details as follows:
a. Neto financing budget after
change Rp. 73.880.042.895.44
b. Realization of Rp. 69.327.316.322.77
More difference/(less) Rp. 4.552.726.572.67
Article 4
Neraca as referred to section 1 of the paragraph (1) the letter b per December 31, 2007 as the
The following:
a. Asset Value Rp. 706.732.310.963.95
b. Amount of Liability of Rp. 3.367.988.329.46
c. Equity equity amount of Rp. 703.364.322.634.49
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Section 5
The cash flow report referred to in Section 1 of the letter c for the year ending
up to December 31, 2007 as follows:
a. Initial cash balance as of January 1, 007 Rp. 51.054.655.130.00
b. Cash flow from operating activities Rp. 94.252.031,839.22
c. Cash flow and asset investment activity non
finance (Rp.92.488.587.564.00)
d. Cash flow from financing activity Rp. 6.472,573.436.77
e. Final cash flow as of December 31, 2007 Rp. 74.323.137.646.70
Article 6
Further terms of the Regional Revenue and Shopping Budget as referred to in Article
1, are listed in an attachment that is an inseparable part of the Draft
Regulation of this Area, consists of:
a. Attachment I: Budget Realization Report
Appendix I. I: Summary Of Budget Realization Report
Local Government and Organization;
Appendix I. 2: Details of the Budget Realization Report according to Local Government Affairs,
Organization, Revenue, Shopping and Financing;
Appendix I. 3: Recapitilation of the Regional Shopping Budget under Government affairs
Regions, Organizations, Programs and Activities;
Attachment I. 4: Recapitulation Realization Of Regional Shopping Budgets according to the alignment and
alloctedness of local government affairs and functions within the framework
of the country's financial management;
Appendix I. 5: List of Regional Debt;
Attachment ! .6: List of Modal raids (investments) regions;
Appendix I. 7: List of realization additions and subtracts of region's remaining assets;
Attachment I. 8: List of realization additions and other asset reductions;
Attachment I. 9: List of activities that are not completed until the end of the year and
regroup in the next budget year;
Attachment I. 10: List of Regional cadaangan funds; and
Attachment 1.11: List of regional loans and bonds area.
b. Appendix II: Neraca
c. Appendix III: Cash flow report
d. Appendix IV: Notes on financial statements
Article 7
The rules of this Section are in effect on the date of the invitation.
So that everyone knows it, ordering the invitation of the Ordinance This area with
its placement in the West Sulawesi Province section.
specified in: Mamuju
On August 6, 2008
GOVERNOR OF WEST SULAWESI
H. ANWAR ADNAN SALEH
PROMULRED AT: MAMUJU
ON AUGUST 6, 2008
COUNTY SECRETARY
WEST SULAWESI PROVINCE
M ARSYAD HAFID
SHEET OF WEST SULAWESI PROVINCE 2008 NUMBER 26
