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6 Law Number 25 of 2004 on National Development Planning System (Indonesian Republic of Indonesia 2004 Number 104, Additional Gazette Republic of Indonesia Number 4421);

7 Act No. 32 2004 on Regional Government (Indonesian Republic of Indonesia Year 2004 Number 125, Additional Gazette of the Republic of Indonesia No. 4437) as amended in the last few occasions with the 2008 Invite Number 12 Year 2008 (Sheet) State of the Republic of Indonesia 2008 Number 59, Additional Gazette of the Republic of Indonesia Indonesia Number 4844);

8 Law No. 33 Year 2004 on Financial Balance between Central and Regional Governments (State Sheet Indonesia 2004 Number 126, Additional Gazette State Number 4438);

9 Acts Number 17 of 2007 on the National Long-Term Development Plan (State Gazette 2007 Number 33, Additional Gazette of the Republic of Indonesia No. 4699);

10 Government Regulation No. 31 Year 1950 about the Act of Law Number 2, 3, 10 and 11 Years 1950;

11 Government Regulation Number 7 Year 1977 about Civil Servant Ordinance (LembaranNegara Republic Of Indonesia In 1977 Number 11, Addition Of State Sheet Republic Of Indonesia 3098) as amended last by Government Regulation No. 10 Year 2008 (State Sheet of the Republic of Indonesia) 2008 No. 23);

12 Government Regulation Number 109 Year 2000 on the Financial Occupation of the Governor and Deputy Governor (State Sheet of Indonesia Year 2000 Number 210, Additional Gazette of the Republic of Indonesia No. 4028);

13 Government Regulation No. 24 Year 2004 on the Occupation of Protokoler and Finance Chairman and Member of the Board of Representatives of the Regional People (Indonesian Republic of Indonesia Year 2005 Number 94, Additional Gazette Republic of Indonesia Number 4540) as amended last with Government Regulation No. 21 Year 2007 (sheet State of the Republic of Indonesia Year 2007 Number 47, Additional Gazette Republic of Indonesia Number 4712);

14 Government Regulation No. 24 Year 2005 on Government Accounting Standards (Indonesian Republic of Indonesia Year 2005) Number 49, Additional Gazette Republic of Indonesia No. 4503);

15 Government Regulation No. 54 Year 2005 on Regional Loans (State Sheet Indonesia 2005 Number 136, Additional Gazette Republic of Indonesia Number 4574);

16 Government Regulation No. 55 of 2005 about the Fund The Balance (sheet Of State Of The Republic Of Indonesia In 2005 Number 137, Additional Gazette Of The Republic Of Indonesia Number 4575);

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17 Government Regulation Number 56 of 2005 on Regional Financial Information System (Indonesian Republic of Indonesia Year 2005 Number 138, Additional Gazette Republic of Indonesia Number 4576);

18 Government Regulations Number 57 In 2005 on Grants To Regions (sheet Of State Of The Republic Of Indonesia 2005 Number 139, Additional Gazette Republic Indonesia Number 4577);

19 Government Regulation Number 58 Year 2005 On Regional Financial Management (State of the Republic of Indonesia in 2005 Number 140, Additional Gazette of the State of Indonesia) Republic of Indonesia No. 4578);

20 Government Regulation No. 3 Year 2007 on the Report of the Government of Regions to the Government, Report on the Office of Responsibility of the Governor to the Regional People's Representative Council and Information Report of the Organization of the Local Government to the Community (Indonesian Republic Year 2007 Number 19, Additional Gazette Republic of Indonesia Number 4693);

21 Government Regulation No. 8 Year 2007 on Government Investment (sheet of State of the Republic of Indonesia No. 24 Year 2007 Additional Sheet) Republic of Indonesia Number 4698);

22 Presidential Decree No. 42 Year 2002 on the Implementation of the State Budget and Shopping Budget;

23 Regulation Minister of the Interior Number 5 of 1997 on the Demands of Treasury and Financial Change and Regional Goods Charges;

24 Minister of the Interior Ministry Number 13 of 2006 on the Regional Financial Management Guidelines as amended by the Regulation of the Home Minister Number 59 of 2007;

25 Yogyakarta Special Region Province Law No. 4 Year 2007 on the Poes Area Financial Management (Sheet Area Of Yogyakarta Special Area Province 2007 Number 4);

With Joint Agreement

REPRESENTATIVES COUNCIL OF PEOPLE OF THE PROVINCE OF YOGYAKARTA SPECIAL AREA

and

GOVERNOR YOGYAKARTA SPECIAL AREA

DECIDED:

Establishing: REGIONAL REGULATIONS ON THE CHANGES TO REGULATIONS OF THE PROVINCE OF YOGYAKARTA SPECIAL AREA NUMBER 4 OF 2007 ABOUT THE PRINCIPAL FINANCIAL MANAGEMENT AREA.

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Article I

Some provisions in the Regional Regulation of Yogyakarta Special Region Number 4 Year 2007 concerning the Poes Financial Management Area (leaf Province Of The Special Region Of Yogyakarta Year 2007) Number 4) was changed as follows:

1. The provisions of Article 1 of the number 49 and the number of 50 are inserted into the number 49a and between 52 and 53 are number 52a, so that Article 1 reads the following:

Article 1

In This Regional Rule is referred to as:

1. Area is a Province of Yogyakarta Special Region.

2. The Regional Government is the establishment of government affairs by the Regional Government and the Regional People's Representative Council (DPRD) according to the principle of autonomy and the duties of the enlarging of the autonomy within the system and principles of the State of the Union. The Republic of Indonesia, as referred to in the Constitution of the Republic of Indonesia in 1945.

3. The Regional Government is the Governor of the Special Regy.

45. Output is the goods or services generated by the activities implemented to support the achievement of the goals and objectives of the program and policy.

46. Outcome is everything that reflects the functioning of the output of activities in a single program.

47. The next Mid-Term Development Plan (RPJMD) is a planning document for a period of 5 (five) years.

48. The Regional Annual Development Plan, further called the Regional Government Work Plan (RKPD), is an area planning document for a period of 1 (one) year.

49. The RKA-SKPD is a planning and budgeting document that contains the SKPD program and activities as well as the budget required to implement it.

50. The next APBD General Policy (KUA) is a document that contains a policy of income, shopping, and financing, and an underlying assumption for a period of one year.

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51. The subsequent temporary Budget and Plaphone (PPAS) is a priority program and the maximum budget limit provided to SKPD for each program as a reference to the RKA-SKPD drafting.

52. The following SKPD Budget Implementation document (DPA-SKPD) is a document that contains revenue and shopping each SKPD used as a basis for implementation by the budget user.

52 a Document Implementation of the Official Budget The Regional Financial Manager (DPA-PPKD) is the financial managing document of the SKPD as the Treasurer of Daeah

53. The subsequent Payment Request Letter (SPP) is a document published by the official responsible for the execution of the activities/treasurer of the expenditure to submit a payment request.

53 Letter of Watering Orders The funds further abbreviated to SP2D are the documents used as the basis for the thawing of funds published by BUD based on the SPM.

54. A subsequent Pay-Use Letter (SPM) is a document used/published by the budgeted user/budget user for the issuer of the SP2D on DPA-SKPD expense load.

55. The next Direct Pay Order Letter (SPM-LS) is a document published by the budgeting user/budget user for the SP2D issuer of the DPA-SKPD expenditure load to third parties.

56. Supply Money is a amount of cash provided for the working unit in carrying out daily operational activities.

57. The Following the SPM-UP Service is a document published by the budget user/budget user for the SP2D issuer of the DPA-SKPD expenditure load used as supply money. to fund day-to-day operations of the day-to-day offices.

58. The SPM-GU (SPM-GU) is a document published by the budget user/budget user for the issuer of the DPA-SKPD's expense which funds are used to replace it. The money supply has been spent.

59. The next time you have access to the IBM Cloud Service, the Cloud Service will be used as part of the Cloud Service for the Client's use of the Cloud Service. of the specified number of provisions of the provisions of the provisions of this Service.

60. Area Debt is the amount of money that is required to be paid to the local government and/or local government rights which may be assessed by money as a result of the agreement or other result under the laws or other resulting resulting resulting from the local government. lawful.

61. Area-owned items are all items purchased or acquired on the load of APBD or derived from any other authorized acquisition.

62. The Regional Debt is the amount of money the government of the local government and/or the government's government obligations can be assessed with money under the laws, treaties, or other legitimate causes.

63. The Reserve Fund is a fund set aside to accommodate a need that requires relatively large funds that cannot be met in a one-year budget.

64. The Region's Internal Financial Control System is a continuous process by which the task and function perform control through auditing and evaluation, in order to ensure that

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implementation of regional financial management policies in accordance with the plan and the laws.

65. The loss of the area is a lack of money, precious letters, and tangible goods and must be in number as a result of acts against the law either intentionally or negligand.

66. The next General Services Agency (BLUD) is a SKPD/unit of work on SKPD in an area government environment that is formed to provide services to the community of the provision of goods and/or services sold without preferring. seeking profit, and in freezing its activities is based on the principle of efficiency and productivity.

67. The SPD is a document that states the availability of funds to carry out activities as a basis for the issuer of the SPP.

68. Investment is the use of assets to benefit economic benefits such as interest, dividends, royalty, social benefits and/or other benefits so as to improve the ability of the government in order to service to the community.

69. valuable mail sales and/or local government ownership of both part and overall on the other party.

70. The area's wealth is movable and unmoving goods owned by the area already included in the area's inventory inventory list and has not been separated

71. The wealth of segregated regions is property belonging to both movable and unmoving regions managed by the county-owned business entity.

72. Non-permanent employees are employees who are appointed by the Governor for a specific period of time to carry out administrative and administrative tasks that are professional and administrative work in accordance with the needs and capabilities of the area, and not It's a civil servant.

2. The provisions of Section 11 include paragraph 3 and paragraph 4 plus 1 (one) new paragraph paragraph (3a) so that Article 11 reads as follows:

Section 11

(1) Budget user officers/goods in performing the tasks as It is referred to in Article 10 that it may bestow a portion of its authority to the head of the unit of work on SKPD as the power of the budget user.

(2) The disclaification of portions of such authority in paragraph (1) under consideration of the area level, the SKPD quantity, the quantity of the amount of money managed, the workload, location, competence and/or the range of control and objective considerations other.

(3) The disclaition of some of the authority as referred to in paragraph (1) is set by the Governor on the suggestion of the head of the SKPD.

(3a) The disclaition of some of the authority as referred to in paragraph (1), includes:

a. Conduct an action that results in the expense of the shopping budget;

b. carry out the work unit budget he has led;

c. conduct the testing of the bill and order the payment;

d. Hold a partnership with other parties within the specified budget limit;

e. signed SPM-LS and SPM-TU;

f. oversee the implementation of the work unit budget that it has led, and

g. perform other budget user power tasks based on the power that

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devolve by budget user officials.

(4) Power of the budget user/goods as referred to in paragraph (1) is responsible for the execution of its duties to the budget user/goods.

3. The provisions of Article 14 of the paragraph (4) and paragraph (5) are inserted into a new paragraph (4a), so that Article 14 reads as follows:

Article 14

(1) The governor of the PPKD appoints the treasurer acceptance to Perform the job of the trust in the course of the revenue budget on SKPD.

(2) The Governor over the proposal of the PPKD raises the issuer of the expenditure to carry out the duties of the provision of the provision in order to exercise the expenditure budget on SKPD.

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15. The provisions of Article 72 are deleted.

16. The provisions of Chapter IV of the Third Part are amended so that Chapter IV of the Third Part is entirely read as follows:

Third Part

General Policy APBD as well as

Priority and Budgeted Budgeting

Article 80

(1) The governor compiled the design of the KUA and the draft PPAS based on the RKPD and the APBD drafting guidelines that the Minister of the Interior specifies every year.

(2) the Guidelines of drafting the APBD as referred to in paragraph (1) Include: (1) the subject matter of the policy that contains the synchronization of the policy. government with

local government; (2) the principles and policies of drafting the budget year APBD with respect to; (3) technical drafting of APBD; and (4) other special matters.

Article 81

(1) In compiling the design of KUA and design PPAS as referred to in Article 80 of the paragraph (1), the Governor is assisted by the TAPD led by the Regional Secretary.

(2) The design of the KUA and the draft PPAS that has been compiled as referred to in paragraph (1), delivered by the Regional Secretary as chairman of the TAPD to the Governor, the slowest of the week of June.

Article 82

(1) The KUA Design includes regional macroeconomic conditions, assumptions drafting APBD, regional income policy, regional spending policies, regional financing policies, and its achievement strategies.

(2) achievement strategies as Referred to in paragraph (1) contains concrete steps in achieving the target.

Article 83

The draft PPAS as referred to in Article 81 of the paragraph (1) is compiled with the stage as follows: a. define the priority scale of the area; b. define program priorities for each business; and c. set up temporary budget plaphones for each programmer/activity.

Article 84 (1) The KUA Design and the draft PPAS as referred to in Article 81 of the paragraph (2)

delivered the Governor to the DPRD the slowest mid-month of the budget year running for discussion in RAPBD preliminary talks the next budget year.

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(2) The dissection as referred to in paragraph (1) is conducted by TAPD alongside the DPRD budget committee.

(3) The design of the KUA and the draft PPAS discussed as referred to in paragraph (2) is further agreed to be the slowest KUA and PPAS late July of the budget year.

Article 85

(1) KUA as well as PPAS As stated in Article 84 of the paragraph (3) and each is poured into a memorandum of agreement signed with the Governor with the leadership of the DPRD at the same time.

(2) In the event of the Governor's impediation, the concerned may appoint officials who are authorized to sign the memorandum KUA and PPAS mutually agreed.

(3) In the event of a permanent hindrous Governor, the signing of the KUA and PPAS memorandum is performed by a Acting General appointed by the authorized official.

17. The provisions of Article 86 paragraph (2) of the letter a, letter b, letter e are changed, and the letter d is removed, so

Article 86 reads as follows:

Article 86

(1) Based on the memorandum of agreement as referred to in Article 85 verse (1), TAPD prepares the Governor ' s circular mail design on the RKA-SKPD drafting guidelines as the SKPD chief reference in compiling RKA-SKPD.

(2) The governor ' s circular letter draft on the RKA-SKPD drafting guidelines as referred to in paragraph (1) includes:

a. Regional development priorities and related programs/activities;

b. The allocation of the budget ceiling for each SKPD program/activities;

c. the RKA-SKPD delivery deadline for PPKD;

d. deleted;

e. The document as an attachment includes the KUA, PPAS, standard shopping and price analysis of a price.

(3) The Governor's Circular Letter on the RKA-SKPD guidelines as referred to in paragraph (1) was published at the slowest beginning of August of the year budget running.

17. Section 90 of the paragraph (2) is amended so that Section 90 reads as follows:

Section 90

(1) The drafting of the RKA-SKPD based on the work achievement as referred to in Article 87 of the paragraph (2) is based on performance indicators, the capes or performance targets, standard shopping, price unit analysis, and minimal service standards.

(2) Performance Indicators as such in paragraph (1) are the measure of success to be achieved from the programs and activities planned, include input, output, outcome

(3) Capaian performance as referred to the paragraph (1) is the measure of the work achievement to be achieved that embodied the quality, quantity, efficiency and effectiveness of the implementation of each program and activities.

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(4) The standard analysis of shopping standards as referred to in paragraph (1) is the fairness assessment of the workload and the cost used to carry out an activity.

(5) The standard unit price is in question. verse (1) is the unit price of any unit of goods/services applicable to any of the areas specified by the Governor's decision.

(6) The minimum service standard as referred to in paragraph (1) is the benchmark performance in determining the use of the Cloud Service. the type and quality of basic services that are mandatory areas.

18. The provisions are changed, Section 94 of the paragraph (1) is changed and the paragraph (2) is removed, so that Article 94

reads as follows:

Article 94

(1) Direct shopping consisting of the shopping of employees, shopping of goods and services, as well as Capital shopping is budgeed in RKA-SKPD on each SKPD.

(2) Remoted.

19. The provisions of Section 95 are amended, so that Article 95 reads as follows:

Article 95

(1) On SKPKD are compiled by RKA-SKPD and RKA-PPKD.

(2) RKA-PPKD contains programs/activities performed by PPKD as SKPD;

(3) RKA-PPKD is used to accommodate:

a. income attributable to the balancing fund and grant income;

b. interest shopping, subsidie shopping, shopping grants, shopping for social assistance, shopping for results, financial aid shopping, and unexpected shopping; and

c. revenue receipt and expense financing area.

20. The provisions of the Sixth Title, and Section 96 of the verse (2) are amended, so that Part Sixth and Section 96 reads as follows:

Part Sixth

The broadcaster Raperda APBD and Rapergub Penjabaran APBD

Article 96

(1) RKA-SKPD which has been compiled by SKPD delivered to PPKD for further discussion by TAPD.

(2) The pronunciation by TAPD as referred to in paragraph (1) is done to recanate:

a. RKA-SKPD suitability with KUA, PPAS, advanced forecast o be owned unsustainably or there is an intention to be sold or retracted, such as a purchase of a long-term bond or debt letter intended to be owned up to the fall date tempo, funds set aside local governments in order for community service/empowerment such as working capital assistance, building of funds rolling out to community groups, awarding funding facilities to micro and medium enterprises.

(7) Long-term investment of local governments may be budgeted If the number to be included in the corresponding budget year has been set forth in local l regulations on APBD and the Governor's regulation on the definition of APBD as referred to in paragraph (1) is performed most slowly on December 31 of the previous budget year.

(3) In regard of the Governor Fixed impediation, then the official, appointed and appointed by the official acting officer/acting Governor, set the regional regulations on the APBD and the Governor's regulations on the APBD of the APBD.

(4) The governor relayed regional regulations on APBD and Governor regulations on the definition of APBD to the Home Minister for the longest 7 (seven) business days after it is set.

(5) To meet the asa transparency, the Governor is obliged inform the public about the substance regulations of the APBD area that have been promulred in the section sheet.

29. Between the provisions of Article 110 and Section 111 is inserted a new section of the NAMELY

Article 110A which reads as follows:

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Section 110A

(1) On SKPKD disussun DPA-SKPD and DPA-PPKD.

(2) DPA-SKPD contains programs/activities performed by PPKD as SKPD; (3) DPA-PPKD is used to accommodate:

a. income derived from the balancing fund and grant income; b. Flower shopping, subsidised shopping, grant shopping, social help shopping, shopping for results,

financial aid shopping, and unexpected shopping; c. Receipt of financing and spending on regional financing.

30. The provisions of Section 125 of the paragraph (1), paragraph (3) are changed, and plus 1 (one) new paragraph (5), so that Section 125 reads as follows:

Section 125

(1) The implementation of advanced activities as referred to in the Section 124 of the letter b is based on DPA-SKPD which has been re-authorized by PPKD to DPA Advanced DPA (DPAL-SKPD) next budget year.

(2) To reauthorize DPA-SKPD to DPAL-SKPD as intended in paragraph (1), Chief SKPD delivers a final report of the realization of the execution of physical and non-physical activities and financial to PPKD the slowest mid-December of the running budget.

(3) The amount of budget in DPAL-SKPD can be passed after first being conducted testing against: a. the rest of the DPA-SKPD unpublished SPD and/or unpublished

SP2D or activities are concerned; b. the rest of the SPD unpublished SPP, SPM or SP2D;or c. Undisclosed SP2D.

(4) DPAL-SKPD which has been passed as referred to in paragraph (1) may be the basis for the completion of the work settlement and settlement of payment.

(5) The work that can be continued in the form of DPAL meets criteria: a. jobs that have existed in contract agreement contracts in the corresponding budget year; and b. Job completion delay is not due to user negligence

budget/goods or partners, but due to the force of force majeure. 31. The provisions of Article 142 paragraph (5) are amended so that Article 142 reads as follows:

Article 142

(1) The change of APBD is due to a development that does not correspond to the assumptions of the KUA as referred to in Article 141 of the paragraph (1) letter a It can be either a joke or an unannounced projection of regional revenue, the allocation of area shopping, the source and use of the financing that was originally set out in the KUA.

(2) The head of the region informs things that result in the changes in the APBD as referred to in Section 141 of paragraph (1) letter a to the general policy design of the APBD change as well as the PPAS perubahn APBD.

(3) In the general policy draft of changes APBD and PPAS changes APBD as referred to in paragraph (2) are presented in complete explanation of:

a. The difference in assumptions with the KUA set before it;

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b. Programs and activities that can be proposed to be accommodated in the change of APBD by considering the remainder of the APBD execution time of the budget year running;

c. if the KUA assumption is not reached; and

d. Performance of the Program's performance targets and activities that must be reduced in the change of APBD if beyond the assumptions of the KUA.

(4) The general policy draft of changes APBD and PPAS changes APBD as

referred to paragraph (2) is delivered to the DPRD the slowest first week of August in the year of the running budget.

(5) The policy draft General changes in APBD and PPAS change APBD as referred to in verse (4), after being discussed next agreed to be the general policy of change of APBD as well as the PPAS changes in the second week of the second week of August of the budget year.

(6) In terms of the DPRD approval of the draft of local regulations on change The APBD is estimated at the end of September of the budget year, in order to avoid budgeting the activity of physical development in the draft of the regional regulations on changes in APBD.

32. The provisions of Article 143 are amended so that Article 143 reads as follows:

Article 143

The general policy of the change of APBD and PPAS changes in the agreed APBD as referred to in Article 142 of the paragraph (5), Each is poured into a memorandum of agreement signed together between the Governor and the Chairman of the DPRD at the same time. 33. The provisions of Pasal144 paragraph (2) of the letter a, the letter e is changed, and the letter b, the letter d is removed,

so that Article 144 reads as follows:

Section 144

(1) Based on the memorandum of agreement as referred to in Article 144 verse (1), TAPD prepares the Governor's circular mail design regarding the RKA-SKPD's drafting guidelines that contain new programs and activities and/or DPA-SKPD criteria that can be changed to be broadcast in the APBD change as a reference to the SKPD chief.

(2) The governor ' s circular letter draft as referred to in paragraph (1) includes:

a. PPAS changes APBD is allocated to new programs and/or DPA criteria-SKPD that can be changed at any;

b. deleted; c. The RKA-SKPD and/or DPA-SKPD delivery deadline has been changed to

PPKD; d. Dihyapus; e. The document as an attachment includes the general policy of change APBD, PPAS

changes in APBD, the standard analysis of shopping and barang/service price standards.

(3) The RKA-SKPD drafting guidelines and/or DPA-SKPD criteria that can be changed as referred to in paragraph (1), published by the slowest Governor of the third week of the month of August the budget year is running.

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34. The provisions of Article 156 paragraph (2) of the letter g are deleted, so that Article 156 reads as follows:

Article 155

(1) RKA-SKPD which contains new programs and activities and DPPA-SKPD are to be repurged in the changes in APBD that has been compiled by SKPD delivered to PPKD for further discussion by TAPD.

(2) The subject of the TAPD is performed to incongruate the suitability between RKA-SKPD and DPPA-SKPD as referred to in paragraph (1) with the general policy of change APBD as well as PPA changes APBD, planned forward forecasts or those that have been approved and desirnor with the DPRD performs the longest refinement of 7 (seven) days of work since the receipt of evaluation.

28. The provisions of Article 108 after paragraph (4) are added of the new paragraph (5) so that Article 108

reads as follows:

Article 108

(1) The draft of the regional regulations on APBD and the draft regulations of the Governor about the summation of the APBD It has been evaluated by the Governor to be the local rule of the APBD and the Governor's rule of the APBD.

(2) The draft ordinance of the locahorized to sign the SP2D.

40. The provisions of Article 223, Section 228, Section 234, Article 239, Article 245, Section 250, Section 255, and Article 260 were removed.

41. The provisions of Article 291 are amended, so that Article 291 reads as follows:

Article 291

(1) The governor may establish SKPD or work unit on SKPD whose principal tasks and functions are operational in the hosting a public service.

(2) The general service as referred to in paragraph (1), relates to:

a. the provision of public goods and/or services to improve the quality and quantity of community services;

b. Certain areas/region management for the purpose of improving community economy or public services; and/or

c. specialized fund management in order to improve the economy and/or service to the community.

(3) The supply of goods and/or the services of the common services as referred to in paragraph (2) letter a, prioritied among other health care, hygiene services, waste management, market management, terminal management, regional tourist object management, housing funds, rent housing.

42. The provisions of Article 292 were removed 43. Between Section 292 and Section 293 is inserted a new section, Section 292, which

reads as follows:

Section 292 A

In hosting and improving services to the community in question. in Article 291 paragraph (1), SKPD or Work Unit on SKPD applying the PPK-BLUD is given flexibility in financial management.

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44. The provisions of Article 293, Section 296, Section 296 are deleted.

Article II

The rules of this area begin to take effect on the date of promulgations.

For everyone to know it, order the invitation of this Regional Regulation with the The discoverer in the Yogyakarta Area of the Special Region of Yogyakarta Area.

specified in Yogyakarta on November 20, 2008

GOVERNOR

Yogyakarta SPECIAL AREA,

ttd

HAMENGKUBUWONO X

It was promulred in Yogyakarta on the 20th NOVEMBER 2008 REGIONAL SECRETARY

SPECIAL REGIONAL PROVINCE OF YOGYAKARTA