Applicable Local Number 11 Year 2008

Original Language Title: Peraturan Daerah Nomor 11 Tahun 2008

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e452bd6856801093d9313634333337.html

1 the GOVERNMENT of YOGYAKARTA SPECIAL REGION PROVINCE RULES YOGYAKARTA SPECIAL REGION PROVINCE REGION number 11 YEAR 2008 about BYLAW CHANGES to the AREA of YOGYAKARTA SPECIAL REGION PROVINCE number 4 in 2007 ABOUT the fine points of REGIONAL FINANCIAL MANAGEMENT with the GRACE of GOD ALMIGHTY the GOVERNOR of YOGYAKARTA SPECIAL REGION, Considering: a. that the fine points of regional financial management has been set up with Regional regulation of Yogyakarta special region province number 4 in 2007; b. that he set up with regulation of the Minister of Home Affairs Number 59 in 2007 about the changes to the regulation of the Minister of Home Affairs number 13 Year 2006 about Regional Financial Management Guidelines, then the applicable local Area Yogyakarata c. that based on considerations as referred to in letters a and b, have to set rules of Yogyakarta special region Province Region about the fine points of regional financial management; Remember: 1. Act No. 3 of 1950 on the establishment of the special region of Yogyakarta as amended several times with the Act No. 9 of 1955; 2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 2003 State Gazette of the Republic of Indonesia an additional 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);

2 6 Act No. 25 of 2004 about National Development Planning System (State Gazette of the Republic of Indonesia Number 104 in 2004, an additional Sheet of the Republic of Indonesia Number 4421); 7 Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 125 of 2004, an additional Sheet of the Republic of Indonesia Number 4437) as amended several times with the Act No. 12 of 2008 (State Gazette of the Republic of Indonesia Number 59 in 2008, an additional Sheet of the Republic of Indonesia Number 4844); 8 Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regions (State Gazette of the Republic of Indonesia in 2004, an additional 126 Sheet Number country number 4438); 9 Act No. 17 of 2007 about the national long-term Development Plan (2007-12-NegaraTahun Sheet Number 33, additional sheets of the Republic of Indonesia Number 4699); 10 the Government Regulation Number 31 in 1950 about the enactment of law No. 2, 3, 10 and 11 in 1950; 11 the Government Regulation number 7 in 1977 on the regulation of civil servants (LembaranNegara of the Republic of Indonesia number 11 in 1977, an additional Sheet of the Republic Indonesia 3098) as last amended by regulation of the Government No. 10 of 2008 (State Gazette of the Republic of Indonesia Year 2008 Number 23); 12 the Government Regulation Number 109 of 2000 about the financial position of the Governor and the Deputy Governor (State Gazette of the Republic of Indonesia Number 210 in 2000, an additional Sheet of the Republic of Indonesia Number 4028); 13 the Government Regulation Number 24 of 2004 concerning the position of precedence and Finance Chairman and a member of the regional House of representatives (State Gazette of the Republic of Indonesia Number 94 in 2005, an additional Sheet of the Republic of Indonesia Number 4540) as amended last by the Government Regulation Number 21 in 2007 (the State Gazette of the Republic of Indonesia Number 47 in 2007, an additional Sheet of the Republic of Indonesia Number 4712); 14 the Government Regulation Number 24 in 2005 about a government accounting standards (State Gazette of the Republic of Indonesia Number 49 in 2005, an additional Sheet of the Republic of Indonesia Number 4503); 15 the Government Regulation Number 54 in 2005 about the Loans area (Gazette of the Republic of Indonesia Number 136 in 2005, an additional Sheet of the Republic of Indonesia Number 4574); 16 the Government Regulation Number 55 in 2005 about the Equalization Funds (State Gazette of the Republic of Indonesia Number 137 in 2005, an additional Sheet of the Republic of Indonesia Number 4575);

Government Regulation Number 3 17 56 in 2005 of the financial information system area (Gazette of the Republic of Indonesia Number 138 in 2005, an additional Sheet of the Republic of Indonesia Number 4576); 18 the Government Regulation Number 57 in 2005 about grants to area (Sheet Republic of Indonesia Number 139 in 2005, an additional Sheet of the Republic of Indonesia Number 4577); 19 the Government Regulation Number 58 in 2005 about the financial management area (State Gazette of the Republic of Indonesia Number 140 in 2005, an additional Sheet of the Republic of Indonesia Number 4578); 20 the Government Regulation number 3 of 2007 about the conduct of the local Government's report to the Government, reports the Governor's Accountability to the Description of representatives of regional and local governments Organizing report information to the public (State Gazette of the Republic of Indonesia number 19 of 2007, an additional Sheet of the Republic of Indonesia Number 4693); 21 the Government Regulation No. 8 of 2007 about the investment the Government (State Gazette of the Republic of Indonesia Number 24 of 2007 an additional Sheet of the Republic of Indonesia Number 4698); 22 presidential Decree Number 42 of 2002 on the implementation of the budget of the State Expenditures and Revenues; 23 the Minister of Interior Regulation No. 5 of 1997 about the Treasury's demands and the demands of the Financial Compensation and the region; Regulations 24 the Minister of Home Affairs number 13 Year 2006 about Regional Financial Management Guidelines as amended by regulation of the Minister of Home Affairs Number 59 in 2007; 25 rules of Yogyakarta special region Province Region number 4 in 2007 about the fine points of Financial Management area (sheet of Yogyakarta special region Province Region in 2007 number 4); Together with the approval of the HOUSE of REPRESENTATIVES of the REGIONAL PROVINCE of DAERAH ISTIMEWA YOGYAKARTA YOGYAKARTA SPECIAL REGION and the Governor decide: define: LOCAL REGULATIONS ABOUT the CHANGES to the REGULATION REGION of YOGYAKARTA SPECIAL REGION PROVINCE number 4 in 2007 ABOUT the fine points of FINANCIAL MANAGEMENT areas.

4 Article I some provisions in the regulations of the regional province of Yogyakarta special region no. 4 of 2007 about the fine points of Financial Management area (sheet of Yogyakarta special region Province Region in 2007 number 4) is amended as follows: 1. The provision of article 49 numbers between 1 and the number 50 is inserted a number yankni number 49a and between numbers 52 and 53 figures inserted one digit i.e. number 52a , so that article 1 reads as follows: article 1 in regulation in this Area is: 1. The area is the province of Daerah Istimewa Yogyakarta. 2. Local governance is conducting the Affairs of the Government by the local government and Regional people's representative Council (DPRD) according to the principle of autonomy and pembantuan with the principle of autonomy in the system and the existence of the principle of the unitary State of the Republic of Indonesia as stipulated in the Constitution of the Republic of Indonesia in 1945. 3. Local Government is the Governor of Yogyakarta special region and the region as organizer of local governance. 4. Representatives of the regional PARLIAMENT is hereinafter referred to as the House of representatives of the regional province of Daerah Istimewa Yogyakarta. 5. The Governor is the Governor of Daerah Istimewa Yogyakarta. 6. Department of Revenue Financial and assets Management Service Income is financial management and assets of Yogyakarta special region province.. 7. financial Area is all the rights and responsibilities of the regions in the framework of the Organization of local governance which can be assessed with the money including all forms of wealth associated with the rights and obligations of the region. 8. Financial management is a whole Area of activity which includes planning, implementing, administering, reporting, accountability, and supervision of the financial area. 9. Budget revenue and Spending the next area of abbreviated BUDGETS is an annual financial plan of the Government of the region are discussed and approved by the local government and PARLIAMENT and set with local regulations. 10. the regional government Budget Teams next abbreviated TAPD is a team formed by the Governor in charge of assisting the Governor in crafting the script Budget revenue and Spending areas, changes and the calculation of Budget revenues and the shopping area. 11. The holders of power financial management areas in brief PKPKD is the Governor because his Office has the authority to organize the overall financial management of the region. 12. Regional Finance Manager Officials hereinafter abbreviated to PPKD is the head of BPKD has a duty of carrying out the management of BUDGETS and acted as Treasurer General of the region. 13. Financial Manager Work Unit Area hereinafter abbreviated SKPKD is BPKD as budget/user of the goods, which also implement the financial management area.


5 14. Treasurer General areas that subsequently abbreviated to BUD is the head of the acting in the capacity of BPKD as Treasurer General of the region. 15. The power of the BUD is the official authorized to perform the duties of the Treasurer General of the region. 16. The working units of the device Area hereinafter abbreviated SEGWAY is an area in Yogyakarta provincial government as a budget user/goods. 17. Work Unit is part of the SEGWAY that implement one or more of the program; 18. The technical Implementing activities that Officials subsequently abbreviated PPTK is acting on a SEGWAY work units which carry out one or more activities of a program according to the field of duty. 19. Budget Users hereinafter abbreviated PA is the official holder of the use of budget authority to carry out basic tasks and functions of his SEGWAY. 20. The power of the Budget Users hereinafter abbreviated KPA is the official authorized to exercise some authority budget users in performing some tasks and functions of the SEGWAY. 21. The user of the goods is the official holder of the authority of the user of goods belonging to the area. 22. The General Treasury of the area is the place to save money on areas specified by the Governor in order to accommodate the entire reception area and pay the entire expenditure areas. 23. The General Treasury Account area is the place to save money on areas specified by the Governor in order to accommodate the entire reception area and pay the entire expenditure of the regional banks that have been set. 24. The acceptance of the Treasurer appointed functional officers is to receive, store, produce, menatausahakan, and account for the money income regions in the framework of the implementation of the BUDGETS on a SEGWAY. 25. The Treasurer of expenditure is the designated functional officials to accept, save, pay, menatausahakan, and charge money for purposes of shopping areas in the framework of the implementation of BUDGETS on a SEGWAY. 26. The reception Area is money coming into the Treasury. 27. Regional Spending is money out of the Cash area. 28. The income of the region is the right of local governments to supplement the recognized value of net worth. 29. Shopping Area is the obligation of local governments are recognized as deduction on the value of net worth. 30. The regional Budget Surplus is the difference between regional and income more shopping areas. 31. The regional budget deficit is the difference between income less area and shopping districts. 32. Financing Regional acceptance is all paid back and/or expense will be accepted back, both on the financial year in question or in the next fiscal year. 33. The remainder of the Budget Calculations More hereafter SiLPA is the difference more acceptance and realization of budget spending during a period of budget.

6 34. Lending Area is all transactions which resulted in the region received a sum of money or receive benefits worth the money from other parties so that the region bears the obligation to repay. 35. Local regulations are applicable local province of Daerah Istimewa Yogyakarta. 36. The draft Regulations Draft regulations of the area is the area of Yogyakarta special region province. 37. the medium term Expenditure Framework is an approach to budgeting based on policy, with decision making towards the policy conducted with the perspective of more than one fiscal year, taking into account the cost implications resulting from decisions concerned the following year which poured in forecasts going forward. 38. The forecast going forward (forward estimate) is the calculation of the funding needs for the next fiscal year from the year planned in order to ensure the sustainability of programs and activities that have been approved and became the basis for drafting the budget next year. 39. The performance is the output/outcome of activities/programs that will be or has been achieved with respect to the use of the budget with a measurable quantity and quality. 40. The integrated Budgeting (unified budgeting) was the compilation of annual financial plan integrated to all types of shopping in order to carry out the activities of a Government that is based on the principle of allocation efficiency achievement. 41. The function is the embodiment of certain areas of national tasks implemented in order to achieve the development goals of the region. 42. The programme is the elaboration of policies in the form of SEGWAY effort that contains one or more activity by using the provided resources to achieve measurable results in accordance with the Mission of the SEGWAY. 43. The activity is part of program implemented by one or more units of work on a SEGWAY as part of the achievement of measurable goals on a program and consists of a set of resource deployment actions either personal (human resources), the capital goods including appliances and technology, funds, or a combination of some or all of the resource type as input (input) to produce output (output) in the form of goods/services. 44. Target (target) is the expected results of a program or the expected output of an activity. 45. The output (output) is goods or services generated by the activities undertaken to support the achievement of the goals and objectives of the programs and policies. 46. The results (outcomes) are all things that reflect the proper functioning of the outputs of activities in a single programme. 47. The regional medium-term development plan hereinafter abbreviated RPJMD is a planning document for the period of 5 (five) years. 48. The annual Regional development plan, henceforth called the local government work plan (RKPD), is the regional planning document for the period of 1 (one) year. 49. Work plan and budget a SEGWAY next abbreviated RKA-SEGWAY is planning and budgeting documents that contains the programs and activities of the SEGWAY and the budget necessary to carry it out. 50. Public Policy GRANT hereinafter abbreviated KUA is a document that contains the policy areas of revenue, spending and financing, as well as the underlying assumption for the period of 1 (one) year.

7 51. Priorities and the budget Ceiling while further abbreviated PPAS is the program priorities and limit the maximum benchmark of the budget given to SEGWAY for every program as a reference in the preparation of RKA-SEGWAY. 52. Document the implementation of the budget of the SEGWAY's next abbreviated DPA-SEGWAY is a document that contains revenue and spending every SEGWAY that is used as the basis for the implementation of the budget by the user. 52 a Document the implementation of the Budget of the regional Finance Manager Officials hereinafter abbreviated DPA-PPKD is a document the implementation of the budget the Finance Manager SEGWAY as Treasurer General Daeah 53. Letter of request for payment that is subsequently abbreviated SPP is a document published by the officials responsible for the implementation of activities/Treasurer expenses to request payment. 53 Warrant Disbursement hereinafter abbreviated to SP2D is a document that is used as the basis of disbursements was published by BUD based on SPM. 54. the Pay Warrant further abbreviated MSS, is a document that is used/published by users on a budget/budget users power to issue SP2D top load spending DPA-SEGWAY. 55. A warrant to pay Direct hereinafter abbreviated MSS-LS is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY to a third party. 56. The money Supply is the amount of money in cash provided to a unit of work in carrying out operational activities everyday. 57. A warrant pay money supplies next disingakat SPM-UP is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY used as money supply to fund operational activities the Office everyday. 58. A warrant to pay Money to replace Supplies which further abbreviated MSS-GU is a document published by the users budget/budget users power to issue SP2D over the burden of expenses that the Fund SEGWAY-DPA is used to replace the money supply that have been spent. 59. A warrant to pay extra money inventory next disingakt SPM-TU is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY, because it needs the Fund exceeds the limit of the amount of the money supply that have been launched are assigned according to the provisions. 60. Regional accounts receivable is the amount of money that must be paid to local governments and/or local government rights which can be assessed with the money as a result of agreements or other consequences based on legislation or other legal consequences. 61. Goods belonging to the area is all goods bought or obtained over the burden of a GRANT or other earnings derived from the feeding. 62. The regional Debt is the amount of money that must be paid in local government and/or the obligations of local governments that can be assessed with the money based on legislation, agreements, or other legitimate reasons. 63. the reserve fund is a fund set aside to accommodate the needs that require a relatively large funds that could not be met in one fiscal year. 64. The system of internal control of the financial Area is a continuous process conducted by the institution/agency/unit which has the duties and functions of controlling through audits and evaluations, to ensure


8 regional financial management policy implementation in accordance with the plans and legislation. 65. The regional Disadvantage is lack of money, securities, and real stuff and certainly in number as a result of tort either deliberately or negligent. 66. Regional Public Service Agency hereinafter abbreviated BLUD is SEGWAY/SEGWAY to work on the unit in an environment of local government which was established to provide services to the community in the form of the provision of goods and/or services sold without giving priority to seeking advantage, and in the melekukan its activities are based on principles of efficiency and productivity. 67. Letter of provision of funds further abbreviated as SPD is a document that States the availability of funds to carry out its activities as the basis for issuing SPP. 68. Investment is the use of assets to benefit economically in interest, dividends, royalties, social benefits and/or other benefits so it can improve the ability of the Government in order of service to the community. 69. the sale of securities and/or ownership of local governments either in part or whole on the other party. 70. The wealth of the region is the immovable or movable goods belonging to areas that are already included in the list of regional wealth and inventory not yet separated 71. The wealth of the area that separated both areas possession is moving or not moving which is managed by the business entity belonging to the area. 72. An employee is Not an employee who was appointed by the Governor for a period of time in order to carry out the tasks of Government and the development of professional technical and administrative nature in accordance with the needs and capabilities of the region, and not based as civil servants. 2. The provisions of article 11 of which paragraph 3 and paragraph 4 plus 1 (one) new subsection i.e., paragraph (3a) so that the article 11 reads as follows: article 11 (1) of the user/goods budget Officials in carrying out the tasks referred to in article 10 may be part of its grant to the head of unit work on a SEGWAY as the budget/power user stuff. (2) such as Pelimpahan most authority in paragraph (1) upon consideration of the level of the area, the magnitude of SEGWAY, the magnitude of the amount of money managed, workload, location, competence and/or range of control and other objective consideration. (3) the Pelimpahan portion of the authority referred to in subsection (1) is designated by the Governor upon the proposal of the head of SEGWAY. (3a) Pelimpahan partial authority as referred to in paragraph (1), include: a. take action which mengakibatjan spending on top of the handle a budget; b. carry out his work unit budget; c. do the test over the Bill and ordered the payment; d. hold the bonds/partnership agreements with other parties within the limits of the budget has been set; e. sign the SPM-LS and SPM-TU; f. overseeing the implementation of the budget of his work unit, and g. carry out tasks other budget users based on the power of the power 9 assigned by officials of budget users. (4) the user's Power budget/goods as referred to in paragraph (1) be responsible for the execution of his duty to the users/budget stuff. 3. The provisions of article 14 between paragraph (4) and paragraph (5) inserted a paragraph to wit paragraph (4a) new, so Article 14 reads as follows: article 14 (1) of the Governor over the proposal raised PPKD Treasurer acceptance to perform budget implementation in order bursaries tend to revenue on a SEGWAY. (2) the Governor over the proposal raised spending Treasurer PPKD to perform the duties of the implementation of the budget in order bursaries tend to expenses on a SEGWAY. (3) the Treasurer the Treasurer shall receipt and expenditure as referred to in paragraph (1) and paragraph (2) is a functional official. (4) the Treasurer the Treasurer shall receipt and expense prohibited conduct, either directly or indirectly, trade activities, the work of chartering and sales services or act as a guarantor for activities/jobs/sales, and save money at a bank or other financial institution on behalf of the person. (4a) in the case of budget users bestow most of its Users to the power of the budget, the Governor set a maid and Treasurer the Treasurer shall receipt expenses related work units on the maid. (5) the Treasurer the Treasurer shall receipt and expenditure is functionally responsible for the execution of his duty to the PPKD as a BUD. 4. The provisions of article 26 paragraph (4) letter a, letter n deleted and add 1 letter i.e., letter p, so that Article 26 reads as follows: article 26 (1) of the original Regional Income Groups divided according to type of revenue comprising: a. tax areas; b. levy region; c. regional wealth management results are separated; and d. other legitimate areas of original income. (2) this type of local tax and Regional Levies as in paragraph (2) letter a and letter b specified object according to income in accordance with the law on Regional Taxes and Levies. (3) the type of wealth management result Areas are separated as in paragraph (2) Letter c is specified according to the object of the revenue which includes: a. part of the return on investment of capital at the regional/LOCAL GOVERNMENT-owned companies; b. part return on equity capital at a Government-owned company/ENTERPRISE; and c. section a return on its investment in capital at the company-owned private business group or community. (4) the types of other Income as a legitimate area of Original in paragraph (1) letter d, provided for estimated acceptance regions that are not included in this type of local tax, a levy on the area, and the resulting wealth management areas that were separated according to the object specified income which includes: 10 a. sale proceeds of wealth areas not separated in cash or in installments/payments; b. checking services; c. interest income; d. acceptance over damages claims region; e. acceptance of commissions, piece or other forms as a result of the sale and/or the procurement of goods and/or services by region; f. acceptance of advantages of the difference in the exchange rate of rupiah against foreign currencies; g. income of fines for the delay in the execution of the work; h. income tax fines; i. income levy fines; j. revenue results of execution of warranties; k. income from refunds; I. public facilities and social facilities; d. income from conducting education and training; n. income from installment/installment sale. and o. revenue results in cooperation with third parties that are not binding. p. Income results in cooperation with third parties. 5. KetentuanPasal 32 paragraphs (2) and paragraph (3) are amended so that Article 32 reads as follows: article 32 (1) the classification of expenditures according to the Affairs of the Government as stipulated in article 31 subsection (1) consists of shopping and spending mandatory affair Affairs of choice. (2) the classification of expenditures according to the Affairs of the obligatory, as in subsection (1) includes the following: a. education; b. health; c. public works; d. public housing; e. spatial; f. development planning; g. transportation; h. environment; i. land; j. population and the civil registry; k. women's empowerment; I. family planning and family well-being; m. social; n. labor; o. cooperatives and small and medium enterprises; p. capital investment; q. the culture; r. youth and sports; s. unity of Nations and domestic politics; q. the General Government; u.s. staffing; v. empowerment of communities and villages; d. statistics; x. archives; y. communication and Informatics; z. library. (3) the classification of expenditures according to the Affairs of the option referred to in subsection (1) includes the following: a. Agriculture; b. forestry;


11 c. energy and mineral resources; d. tourism; e. Marine and fisheries; f. trade; g. industry; and h. ketransmigrasian. (4) according to the Government Affairs Spending responses in specific areas or sections can be carried out jointly between the Government and the local government is defined by statutory provisions elaborated in the form of programs and activities that are classified according to the mandatory Affairs and Affairs of choice. 6. The provisions of article 39 between paragraph (1) and paragraph (2), and between paragraph (7) and (8) inserted 1 (one) new subsection i.e. subsection (7a), so the Article 39 reads as follows: article 39 (1) local governments may provide additional income to the civil servants, and Clerks are not fixed on the basis of objective considerations having regard to the financial ability of the area and obtain the approval of the PARLIAMENT in accordance with the provisions of the legislation. (2) Additional earnings referred to in subsection (1) is given in order to increase the welfare of civil servants and employees did not Keep based on workload, the place of duty, working conditions, scarcity of profession, work achievement and objective considerations etc.. (3) Additional revenue based on workload as referred to in paragraph (2) provided to civil servants and employees did not keep that burdened the work to complete tasks that assessed beyond the normal workload. (given the explanation. (4) Additional revenue based on place of duty referred to in subsection (2) is given to civil servants and employees don't stick that in carrying out its duties are in the area have high levels of difficulty and remote areas. (5) Additional revenue based on working conditions as referred to in paragraph (2) provided to civil servants and employees don't stick that in carrying out its duties are on a work environment that has a high degree of risk. (6) Additional revenue based on the rarity of the profession referred to in paragraph (2) provided to civil servants who have skills in task a special and rare. (7) Additional revenue based on the achievements of the work referred to in subsection (2) is given to the civil servants in the discharge of his duty assessed has the work achievement. (7a) Additional income based on the achievements of the work referred to in subsection (2) in order to increase the welfare of public servants, among other things, the granting of money to eat. (8) the criteria for the granting of additional income defined by regulation of the Governor.

12 7. The provisions of article 42 paragraph (1), and subsection (2), subsection (3) and subsection (4) is deleted as well as between paragraphs (4) and paragraph (5) is inserted 1 (one) new paragraph to wit paragraph (4a) so the Article 42 reads as follows: article 42 (1) shopping spree grants as referred to in article 37 the letter d used for awarding grants spends in the form of money, goods and/or services to the Government or other local government , and community groups/individuals who specifically was fixed allocation. (2) is deleted. (3) is deleted. (4) deleted (4a) Shopping selectively grants are awarded taking into account the financial ability of the area, rationality and set with the decision of the Governor. (5) the giving of grants in the form of money or in the form of goods or services can be provided to specific areas along the Government set out in laws-invitation. 8. The provisions of article 43 paragraph (4) modified and plus one (1) new subsection i.e., subsection (5), so that Article 43 reads as follows: article 43 (1) grants to the Government aims to support the improvement of the Organization of the functions of Government in the region. (2) grants to the company area aims to support the improvement of service to the community. (3) grants to local governments to support increased Iainnya aims at organizing local governance and basic public services. (4) grants to community and civic organizations aimed at improving the participation of the Organization of the regional development or is functionally related to the support of the Organization of the local government. (5) Government grants for sebagiamana Expenditures referred to in subsection (1) the local Government reported to the Minister of the Interior and Minister of finance aetiap the end of the fiscal year. 9. The provisions of article 44 paragraph (1), and subsection (2) is deleted as well as plus 2 (two) new subsection i.e., subsection (3) and subsection (4), so that Article 44 reads as follows: article 44 (1) shopping spree grants as referred to in article 42 are non-binding assistance/not continuously and must be used in accordance with the requirements set out in the grant agreement. (2) is deleted. (3) the grants given are not binding/not directly mean that the awarding of the grant limit finally depends on the financial capability of the area and over the activities in support of organization of local governance.

13 (4) regional grants agreements Script as intended in paragraph (1) contains at least the identity of the recipients of the grants, the purpose of awarding grants, the amount of money donated. 10. The provisions of article 45, paragraph (1) of paragraph (2) and paragraph (4), and insert one (1) new paragraph between paragraphs (2) and paragraph (3) subsection (2a), and subsection (3) is deleted, so that Article 45 reads as follows: article 45 (1) social assistance Expenditures as stipulated in article 37 of the letter e is used for the nonprofit grant spends social community in the form of money and/or goods to groups/community members , and political parties. (2) social assistance as referred to in subsection (1) is granted selectively, not continue to damage/non-binding and has the clarity of the provisions taking into account the financial ability of usage areas and designated by decision of the Governor. (2a) Social assistance provided by continuous/not binding is defined that the granting of such assistance is not mandatory and is not necessarily given each year to the budget. (3) is deleted. (4) Specific to the political parties, the aid granted in accordance with the provisions of the legislation in aid budgeted social. 11. The provisions of article 52 Article 52 diuabah so that it reads as follows: article 52 (1) Shopping goods/services as referred to in article 50 of the letter b is used untukmenganggarkan the procurement of goods and services the value of benefits is less than 12 (twelve) months in carrying out programs and activities to local governance. (2) Shopping goods/services as referred to in paragraph (1) in the form of shopping goods use consumable materials/materials, Office services, insurance premiums, motor vehicle care, printing/duplication, rent a house/building/warehouse/parking lot, rent a means of mobility, rental of heavy equipment, rental of office equipment and supplies, food and drink, the clothing Department and its attributes, work clothes, special clothing and certain days, travel agency, travel agency of moving tasks and the repatriation of employees , maintenance, consulting services, and other procurement of goods/services, and any other similar expenditure. 12. The provision of article 53 paragraph (1) and paragraph (2) and paragraph (3) is deleted, as well as plus one (1) subsection i.e., subsection (4), so that Article 53 reads as follows: article 53 (1) capital expenditure referred to in article 50 of the letter c is used for expenses undertaken in the framework of provision of tangible fixed assets that have a value of benefits with careful of 12 (twelve) months for use in the activities of the Government ... (2) the value of the tangible fixed assets referred to in subsection (1) in budgeted capital expenditures only of the purchase price plus the asset/wake the whole shopping-related procurement/asset development until the assets are ready for use. (3) is deleted.


14 (4) the Governor set a minimum capitalisation (capitalization threshold) as the basis for the imposition of capital expenditures. 13. The provisions of article 69 Article 69 is amended so that it reads as follows: article 69 local Government Investment as stipulated in article 59 paragraph (2) letter b is used to manage the wealth of the local government invested both in the short and long term. 14. The provision of article 70 paragraph (7) is amended so that article 70 reads as follows: article 70 (1) short term Investments is an investment that can be sold immediately/melted, intended in order to lower risk and cash management as well as owned for less than 12 (twelve) months. (2) short-term Investments as mentioned in subsection (1) includes time deposits 3 (three) months up to 12 (twelve) months which can be extended automatically, the purchase of a bond (SUN), bank Indonesia certificate (SBI) and the letter of the State Treasury (NES). (3) a long-term investment is an investment that is intended to be owned more than 12 (twelve) months consisting of permanent and non-permanent investments. (4) a long term investment as referred to in paragraph (3), among others, the purchased securities of local government in order to take control of a business entity, such as a purchase of securities to increase its ownership of the share capital in a business entity, securities purchased local government for the purpose of keeping in touch, whether unaccompanied inside and outside the country, securities that are not intended to be disbursed in meeting the short-term cash needs. (5) permanent Investment as referred to in paragraph (3) aims to be owned in a sustainable way without any intention to use it or not revoked, such as regional cooperation with third parties in the form of penggunausahaan/asset utilization, the inclusion of capital area region in LOCAL GOVERNMENT and/or other business entities and other permanent investments are owned by local governments to generate revenue or improve services to the community. (6) a non permanent Investment as referred to in paragraph (3) to aim for sustainable not owned or have the intention to be sold or withdrawn, such as purchases of bonds or long-term bonds that are intended to be owned up to the due date, the local Government set aside funds in the order of service/community empowerment such as working capital, help the establishment of a revolving fund basis to community groups funding facilities, the granting to the micro and medium enterprises. (7) a long term investment of local Government can be budgeted in the amount that will be included in the fiscal year concerned has been established in local regulations about the inclusion of capital based on the provisions of laws-invitation.

15 15. The provisions of article 72 is removed. 16. The provisions of chapter IV of the third section was changed so that chapter IV of the third Part entirely reads as follows: part three general policy BUDGETS and priorities and Budgetary Ceiling While Article 80 (1) Governor drafting KUA and the draft RKPD based on PPAS and the guidelines for preparing the BUDGETS assigned Interior Minister each year. (2) guidelines for the preparation of the BUDGETS referred to in paragraph (1) contain among other things: (1) the fine points of policy that contains synchronization Government policies with local governments; (2) the principle of the preparation of the NATIONAL policy and the fiscal year concerned; (3) technical preparation of BUDGETS; and (4) other special things. Article 81 (1) in drawing up the draft and KUA based PPAS as referred to in article 80 paragraph (1), the Governor was assisted by TAPD led by Secretary. (2) the draft and draft the PPAS KUA has been compiled as referred to in paragraph (1), submitted by the Secretary to the Governor TAPD speaker, at least on a Sunday in June. Article 82 (1) of the draft contains macroeconomic conditions KUA area, assuming the preparation of BUDGETS, income policy areas, the policy of shopping districts, areas, and financing policy strategy achievements. (2) the achievement of the Strategy referred to in paragraph (1) contains concrete measures in achieving the target. Article 83 of the draft PPAS as referred to in article 81 paragraph (1) are compiled with the following stages: a. determine the scale of the regional development priorities; b. determine priorities for each program Affairs; and c. compiled a budget ceiling for each program/activities. Article 84 (1) of the draft and draft KUA PPAS as referred to in article 81 paragraph (2) is submitted to the Governor of PARLIAMENT no later than mid-June fiscal year runs to be discussed in the talks preliminary RAPBD the next fiscal year.

16 (2) the discussion referred to in subsection (1) is carried out by the joint LEGISLATIVE Budget Committee TAPD. (3) Draft KUA and draft the PPAS have been discussed as referred to in subsection (2) further agreed upon be KUA and PPAS no later than the end of July the fiscal year running. Article 85 (1) and KUA PPAS agreed as stipulated in article 84 paragraph (3) and each poured into the memorandum signed with the deal between the Governor with the leadership of the PARLIAMENT at the same time. (2) in the event of the Governor's misadventure, which concerned may appoint officials who are empowered to sign the memorandum kepakatan KUA and PPAS. (3) in the event that the Governor was unable to keep it, the signing of the memorandum of kepakatan KUA and PPAS conducted by acting designated by the competent authority. 17. The provision of article 86 paragraph (2) letter a, letter b, letter e is modified, and the letter d is removed, so that Article 86 read as follows: Article 86 (1) based on the memorandum of agreement as referred to in article 85 (1), subsection TAPD prepared the draft circular letter the Governor about the guidelines for preparing the RKA-SEGWAY SEGWAY's head as a reference in crafting the RKA-SEGWAY. (2) the draft circular letter the Governor about the guidelines for preparing the RKA-SEGWAY referred to in subsection (1) includes the following: a. the regional development Priorities and related activities/programs; b. allocation of the budget ceiling while for each program/activities of the SEGWAY;; c. time limit of delivery RKA-SEGWAY to PPKD; d. deleted; e. documents as attachments include KUA, PPAS, the standard analysis of shopping and a standard price. (3) the circular letter of the Governor about the guidelines for preparing the RKA-SEGWAY referred to in subsection (1) is published at least early August fiscal year running. 17. Article 90 paragraph (2) are amended so that Article 90 reads as follows: article 90 (1) preparation of RKA-SEGWAY based on work achievement as stipulated in article 87 paragraph (2) is based on performance indicators, product or performance target standard analysis, shopping, price, and units default minimum service standard. (2) performance indicators such as in subsection (1) is the measure of success will be achieved from the program and activities are planned, including the inputs, outputs, outcomes (3) Product performance as referred to in subsection (1) is the measurement of the work to be accomplished feats that intangible quality, quantity, efficiency and effectiveness of the implementation of each program and activity.

17 (4) of the standard analysis of shopping as referred to in subsection (1) is the assessment of the reasonableness of the top of the workload and the cost that is used to execute an activity. (5) the standard unit price as referred to in subsection (1) is the unit price per unit of the goods/services that apply within the area specified by a decision of the Governor. (6) a standard minimum service referred to in subsection (1) is the performance benchmarks in determining product types and quality of basic services which is area mandatory affair. 18. The provisions of the amended Section 94 subsection (1) and paragraph (2) was deleted, so the Article 94 reads as follows: article 94 (1) direct Expenditures comprising top officials of shopping, shopping for goods and services, as well as capital expenditures budgeted in RKA-SEGWAY SEGWAY on each. (2) is deleted. 19. The provisions of article 95 is modified, so that Article 95 reads as follows: Article 95 (1) on the SKPKD compiled RKA RKA and SEGWAY--PPKD. (2) the RKA-PPKD load program/activities implemented by the PPKD as a SEGWAY; (3) the RKA-PPKD is used to accommodating: a. revenue comes from fund balances and income grant; b. flower shopping, shopping, shopping for subsidies, grants social assistance expenditures, expenditures for financial aid, shopping results, and unexpected expenditures; and c. acceptance financing and financing expenditure areas. 20. The provisions of the title of the Sixth Section, and section 96 subsection (2) are amended so that the sixth and article 96 reads as follows: the sixth part of the preparation of BUDGETS and the Raperda Rapergub Translation BUDGETS of article 96 (1) RKA-SEGWAY which has been compiled by SEGWAY submitted to PPKD to be discussed further by TAPD. (2) the discussion by TAPD referred to in subsection (1) is conducted to elucidate: a. the suitability of RKA-SEGWAY with KUA, PPAS, forecasts advanced on RKA-SEGWAY current year approved last year, and other planning documents; b. compliance plan budget with standard analysis of shopping, the standard unit price; c. completeness of performance measurement instruments that include product performance, performance indicators, activities, target groups and the minimum service standard; d. projections forecast going forward to the next fiscal year; and


18 e. synchronization programs and activities between the RKA-SEGWAY. (3) in case the results of the deliberations of the RKA-SEGWAY there is mismatch as mentioned in subsection (2) the head of a SEGWAY do refinement. 21. The provisions of Section 98 subsection (2) amended so that Article 98 reads as follows: article 98 (1) of the draft regulation the Governor about outlining a GRANT referred to in Article 97 paragraph (1) is equipped with an attachment that consists of: a. a summary outlining BUDGETS; b. translation BUDGETS according to the Affairs of local governance, organizations, programs, activities, groups, types, objects, object details income, spending and financing. (2) the draft regulations of the Governor about the translation BUDGETS contain explanations as follows: a. for income include the basic law; b. expenditures include site activities; and c. for financing include the legal basis and the source of financing and acceptance for the Group spending financing. 22. The provisions of article 100 paragraph (2) and paragraph (3) are deleted, so the Article 100 reads as follows: article 100 (1) Governor delivered a draft local regulations about BUDGETS, along with their attachments to the PARLIAMENT later than the first week of October of the previous year's budget proposed for approval. (2) is deleted. (3) is deleted. (4) the submission of the draft local regulations as referred to in subsection (1) is accompanied by a financial memorandum. (5) in case the Governor and/or LEGISLATIVE leadership was unable to remain, then the officials appointed and designated by the competent authority as the acting incumbent Governor/and/or as temporary leader of PARLIAMENT who signed the agreement together. 23. The provision of article 101 paragraph (2), paragraph (3) are deleted and add 5 (five) new subsection i.e., subsection (4), subsection (5), subsection (6), paragraph (7) and (8), so the Article 101 reads as follows: article 101 (1) determination of the agenda a discussion draft local regulations about a GRANT to get a mutual agreement as referred to in article 100 paragraph (1) the DPRD of conduct tailored to each region. (2) discussion of the draft local regulations emphasized at the suitability of the draft BUDGETS with KUA da PPAS.

19 (3) is deleted. (4) in the discussion of the draft local regulations about BUDGETS, included RKA-SEGWAY and TAPD pencermatan results. (5) the results of the discussion referred to in subsection (2) in document diyuangkan mutual agreement between the Governor and LEGISLATORS. (6) mutual agreement between the Governor and the LEGISLATORS against the draft local regulations about the GRANT signed by the Governor and LEGISLATIVE leadership of the longest one (1) month before the fiscal year ends. (7) in case the Governor and/or LEGISLATIVE leadership was unable to remain, then the officials appointed by the competent authority as officers/acting Governor and/or as temporary leader of PARLIAMENT who signed the agreement together. (8) on the basis of mutual agreement as referred to in subsection (5), the Governor prepared the draft regulation to the Governor about the translation BUDGETS. 24. Among the Article 101 and article 102 pasted one (1) new article i.e. Article 101A which reads as follows: article 101 A (1) in the event of assignment GRANT experienced a delay in implementing the Governor's spending each month extended a GRANT amounting to a twelfth of the previous fiscal year, (2) extended our Expenses for the purposes of each month referred to in subsection (1) is limited only to the fixed spending such as employee expenditures services and service purposes, cantor everyday. 25. Among Article 103 and article 104 inserted 1 (one) new article, namely Article 103 ª which reads as follows: article 103 A Governor can implement the expenditure referred to in Article 102 paragraph (1) once the Regulations the Governor about a GRANT years concerning set. 26. The provision of article 105 amended so that Article 105 reads as follows: article 105 extended lending in excess of expenditure as set forth in section 102 subsection (1) may be made if there is a policy of the Government to increase salaries and fringe benefits of civil servants, for the results of the regional tax and regional levies set out in legislation, the obligation of payment of loan principal and interest loans have been maturing as well as urgent spending outside of the control of local governments. 27. The provision of article 106 paragraph (2) letter b modified, so that Article 106 reads as follows: article 106 (1) of the draft regulation to the area about a GRANT that was approved along with the DPRD and draft regulations of the Governor about the translation BUDGETS before the Governor's longest established by 3 (three) working days delivered in advance to the Minister of the Interior to be evaluated.

20 (2) of the draft Submission referred to in subsection (1) is accompanied by: a. a joint agreement between the regional government and PARLIAMENT's response to the draft local regulations about BUDGETS; b. KUA and PPAS are agreed between the Chief and the head of DPRD area; c. the Council of course of the deliberations of the treatise against the draft local regulations about BUDGETS; and d. the financial memorandum and the Governor's speech about the submission of a financial memorandum on introduction of LEGISLATIVE Council. (3) in the framework of implementation of effectiveness evaluation, local governments can provide input to the Minister of the Interior. (4) If a decision of the outcome of the evaluation referred to in paragraph (1) within 15 (fifteen) working days as of receipt of the draft since it was referred to by the Home Secretary, has not been delivered to the Governor, then the local Government can ratify the draft BUDGETS of local regulations and draft Regulations of the Governor about the translation BUDGETS. (5) if the results of the evaluation of the Minister of the Interior stated that the draft BUDGETS of local regulations and draft regulations of the Governor about the translation BUDGETS is in compliance with the public interest, higher regulation, the Governor sets out into the draft in question become applicable local rules and regulations of the Governor. (6) if the Minister of the Interior stated that the results of the evaluation of the draft local regulations about BUDGETS and draft regulations of the Governor about outlining a GRANT is contrary to the public interest and the legislation, the Governor shared PARLIAMENT do most long refinement of 7 (seven) working days as of receipt of the evaluation results since. 28. The provisions of article 108 after paragraph (4) added a new subsection (5) so the Article 108 reads as follows: article 108 (1) of the draft local regulations about BUDGETS and draft regulations of the Governor about the translation BUDGETS that have been evaluated are set by the Governor into local regulations about BUDGETS and regulations elaboration about the Governor's BUDGETS. (2) the determination of draft local regulations about BUDGETS and regulations the Governor about the translation of a GRANT referred to in subsection (1) is carried out at the latest on 31 December of the previous financial year. (3) in the event that the Governor was unable to keep it, then the officials, appointed and designated by the competent authority as the acting incumbent Governors/set local regulations about BUDGETS and regulations elaboration about the Governor's BUDGETS. (4) the Governor deliver local regulations about BUDGETS and regulations elaboration about the Governor's BUDGETS to the Minister of the Interior the longest 7 (seven) working days after the set. (5) to meet the asa transparency, the Governor is obligated to inform the public about the substance of the applicable local BUDGETS that have been enacted in the area of the sheet. 29. Among the provisions of article 110 and article 111 is inserted 1 (one) new article 110A Article I.E., which reads as follows:


the 21st Article 110A (1) in SKPKD disussun DPA-SEGWAY and DPA-PPKD. (2) DPA-SEGWAY contains programs/activities implemented by the PPKD as a SEGWAY; (3) DPA-PPKD is used to accommodating: a. revenue comes from fund balances and income grant; b. flower Shopping, shopping, shopping for subsidies, grants social assistance expenditures, expenditures for financial aid, shopping results, and unexpected expenditures; c. Acceptance financing and financing expenditure areas. 30. The provisions of article 125, paragraph (1) of paragraph (3) are amended, and plus one (1) new subsection i.e., subsection (5), so the Article 125 reads as follows: article 125 (1) the implementation of the follow-up activities as referred to in article 124 the letter b is based on the DPA-SEGWAY which has passed back by the PPKD into the advanced DPA SEGWAY (SEGWAY-DPAL) next fiscal year. (2) to certify returns DPA-SEGWAY into DPAL-SEGWAY referred to in subsection (1), the head of the SEGWAY deliver final report realization of the implementation activities of the physical and non-physical or financial to PPKD no later than mid-December of the fiscal year. (3) total budget dalamDPAL-SEGWAY can be passed after first testing done against: a. the rest of DPA-SEGWAY SPD not published and/or unpublished SP2D or activity concerned; b. the remaining SPD unpublished SPP, SPM or SP2D; or c. SP2D that have not been cashed. (4) DPAL-SEGWAY certified as mentioned in paragraph (1) may be made the basis of the implementation of the completion of the work and the completion of the payment. (5) the work can be continued in the form of DPAL meets the criteria: a. existing job agreement contract in the fiscal year concerned; and b. the delay in completion of the work resulting from any user's negligence was not because a budget/goods or the counterparty, but as a result of force majeur situations. 31. The provisions of article 142 paragraph (5) was modified so that Article 142 reads as follows: article 142 (1) changes in BUDGETS due to inappropriate development assuming KUA as stipulated in article 141 subsection (1) the letter a can be either the occurrence or not achieve the projected lending in excess of revenue areas, shopping districts, allocation of resources and the use of financing that was originally set in KUA. (2) the head of the region informed of things that led to changes to a GRANT referred to in Section 141 subsection (1) letter a into the draft general policy changes to BUDGETS and PPAS perubahn BUDGETS. (3) in the draft general policy changes to BUDGETS and PPAS changes a GRANT referred to in paragraph (2) presented in the full description of: a. the difference assuming with KUA sebelumntya defined;

22 b. programs and activities that can be proposed to change the fluid in a GRANT by considering the rest of the time the execution of BUDGETS fiscal year running; c. close the target program performance and activities must be reduced in the GRANT changes in assumptions KUA not reached; and d. a target close to the performance of the programs and activities that must be reduced in BUDGETS when the changes go beyond assumption KUA. (4) the draft general policy changes to BUDGETS and PPAS changes a GRANT referred to in subsection (2) is submitted to PARLIAMENT no later than the first week of August in the year of the budget. (5) the draft general policy changes to BUDGETS and PPAS perubahna a GRANT referred to in subsection (4), after having discussed the next general policy changes be agreed BUDGETS and GRANT change slowest PPAS second week August fiscal year running. (6) in the case of LEGISLATIVE approval against the draft local regulations regarding changes to the BUDGETS estimated at the end of September, the fiscal year running, in order to avoid the presence of physical development activities in budgeting in the draft local regulations regarding changes to BUDGETS. 32. The provisions of article 143 is amended so that Article 143 reads as follows: article 143 general policy changes to BUDGETS and PPAS changes agreed upon a GRANT referred to in Article 142 paragraph (5), each one is poured into the memorandum signed with the deal between the Governor with the leadership of the PARLIAMENT at the same time. 33. Pasal144 provisions of paragraph (2) letter a, letter e is modified, and the letter b, letter d have been deleted, so the Article 144 reads as follows: article 144 (1) based on the memorandum of agreement referred to in Section 144 subsection (1), prepared the draft circular letter TAPD Governor subject guidelines for preparing the RKA-SEGWAY that contains programs and new activities and/or the SEGWAY-DPA criteria can be changed to budgeted in the change of reference for GRANT as head of the SEGWAY. (2) the draft circular letter the Governor referred to in subsection (1) includes the following: a. PPAS change BUDGETS allocated for new programs and/or criteria of DPA-SEGWAY that can be modified on each; b. deleted; c. time limit of delivery RKA-SEGWAY and/or DPA-SEGWAY which has been changed to PPKD; d. dihyapus; e. documents as attachments include public policy changes to BUDGETS, BUDGETS, analysis of the changes of the PPAS standard shopping and standard prices of goods/services. (3) guidelines for the preparation of RKA-SEGWAY and/or criteria of DPA-SEGWAY that can be changed as mentioned in subsection (1), published by the Governor at least the third week in August fiscal year running.

23 34. The provisions of article 156 paragraph (2) was deleted, so the letter g of article 156 reads as follows: article 155 (1) RKA-SEGWAY that contains the programs and activities of DPPA-SEGWAY is new and which will be budgeted in the change that has been compiled by the NATIONAL SEGWAY submitted to PPKD to be discussed further by TAPD. (2) the discussion by TAPD done to elucidate the suitability between the RKA-SEGWAY and SEGWAY-DPPA as referred to in paragraph (1) with general policy changes to BUDGETS as well as the PPA changes to BUDGETS, forecast forward planned or approved and Iainnya planning documents, as well as product performance, performance indicators, standard analysis of shopping, the standard unit price, and the minimum service standard. (3) in case the results of the deliberations of the RKA-SEGWAY and SEGWAY-DPPA that contains the programs and activities that will be budgeted in the change a GRANT there is a discrepancy with the provisions referred to in subsection (2), SEGWAY do refinement. Article 156 (1) of the draft local regulations regarding changes to the BUDGETS referred to in Article 155 of the draft regulation consists of areas of change GRANT along with their attachments. (2) the annex to the draft regulation of the area referred to in subsection (1) consists of: a. Summary of changes to a GRANT; b. Summary of changes to BUDGETS according to the Affairs of Government and the Organization; c. details of changes to BUDGETS according to the Affairs of the Organization, Government, income, spending and pembahyaan; d. recap of changes shopping according to the Affairs of the local governance, organizations, programs and activities; e. recap of changes in shopping areas to the harmony and cohesiveness of the Affairs of local governance and functions within the framework of the management of State finances; f. list of changes in number of employees per group and per position; g. removed; h. list of activities the previous fiscal year that has not been completed and budgeted return in this fiscal year; and i. list of loan area. 35. The provisions of article 171 paragraph (6) was removed and the letter b letter c is amended so that Section 171 reads as follows: article 171 (1) the Treasurer shall convene the administering acceptance of the entire top of the remittance receipt and acceptance of being responsible. (2) Administering over the acceptance referred to in paragraph (1) using: a. public cash book; b. the book helpers per details object acceptance; and c. recapitulation of daily reception of the book.


24 (3) the Treasurer shall receipt in doing administering as referred to in paragraph (2) to use: a. a letter of tax areas Ordinance (SKP-region); b. letter of the Ordinance levies (CUR); c. certificate of deposit (STS); d. letter of payment; and e. other legal evidence. (4) the acceptance of the Treasurer on a SEGWAY mandatory accountable administratively subdivided into money management responsibility with accountability reports deliver the receipt to the user budget/budget users through the power of PPK of SKPD-at least the 10th of the next month. (5) on receipt of the Treasurer of the SEGWAY is functionally accountable over mandatory money management into its responsibility with accountability reports deliver the receipt to PPKD as the BUD at least the 10th of the next month. (6) acceptance of accountability Reports as referred to in paragraph (4) and paragraph (5) enclosed with: a. public cash book; b. deleted; c. recapitulation monthly receipt books; and d. other legal evidence. (7) PPKD as BUD do verification, evaluation and analysis of the accountability report of the Treasurer upon receipt on a SEGWAY as referred to in paragraph (5). (8) verification, evaluation and analysis referred to in subsection (7) is carried out in the framework of reconciliation and acceptance. (9) the mechanisms and procedures of verification, evaluation and analysis referred to in subsection (8) is set in the regulations the Governor. 36. The provisions of article 181 paragraph (2) Letter c, letter d amended, and subsection (3) is deleted, so the Article 181 reads as follows: article 181 (1) the issuance and filing documents SPP-GU done by Treasurer expenses to obtain the approval of the budget users/power user budget through PPK-SEGWAY in order to replace the money supplies. (2) Documents SPP-GU as referred to in subsection (1) consists of: a. a cover letter SPP-GU; b. Summary of the SPP-GU; c. details of the use of the SP2D-UP/GU ago;; d. proof of a legitimate transaction and complete; e. a copy of the SPD; f. draft affidavit signed by user budget/budget power user stating that the requested money was not used for purposes other than replace the money supply when the filing of SP2D to the power of the BUD; and g. other necessary attachments.

25 38. The provisions of article 183 paragraph (2) Letter c, subsection (3) amended, between paragraphs (4) and paragraph (5) is inserted 1 (one) new subsection i.e. subsection (4a), so the Article 183 reads as follows: article 183 (1) the issuance and filing documents SPP-TU performed by the Treasurer of the expenses to obtain the approval of the budget users/power user budget through PPK-SEGWAY in order extra money supplies. (2) Documents SPP-TU as referred to in subsection (1) consists of: a. a cover letter SPP-TU; b. Summary of the SPP-TU; c. details of the plan the use of TU; d. a copy of the SPD; e. draft affidavit signed by user budget/budget power user stating that the requested money was not used for purposes other than extra money inventory when filing SP2D the power of BUD; f. certificate that contains an explanation of the purposes of charging additional money supply; and g. other attachments is regulated then by regulation of the Governor. (3) Limits the number of filing of SPP-TU must get approval from the PPKD with attention to the details of your needs and the time of use. (4) in the event that the additional money did Jana used within 1 (one) month, then the rest of the money is paid in addition to the cash account of the General area. (5) the provisions of the deposit deadline for the remainder of the extra money referred to in subsection (4) are excluded for: a. the activity pelaksanaanya exceeds one (1) month; b activities are delayed from the pre-set schedule diakibtkan by events outside the control of the PA/KPA; 39. The provisions of article 196 paragraph (3) letter b, letter d is removed, and the letter c is amended so that Article 196 reads as follows: article 196 (1) power of BUD researching completeness of documents submitted by the users of SPM budget/budget users in order to power the proposed expenditure does not outstrip pagu and meet the requirements set out in the legislation. (2) the completeness of the documents of the SPM-UP to the publication SP2D is a waiver of budget users responsibility/power users budget. (3) the completeness of the documents of the SPM-GU to the issuance of the SP2D include: a. a waiver of budget users responsibility/power user budget; b. deleted;

26 c. the evidence legitimate expenses and lengakp; and d. be removed. (4) the completeness of the documents of the SPM-TU for the publication SP2D is a waiver of budget users responsibility/power users budget. (5) the completeness of the documents of the SPM-LS for SP2D publishing includes: a. a waiver of budget users responsibility/power user budget; and b. the evidence legitimate expenses and complete compliance with the completeness of requirements set out in the legislation. (6) in the case of the document referred to in paragraph SPM (1) was declared complete, the power of BUD publishes SP2D. (7) in the case of the document referred to in paragraph SPM (1) stated is incomplete and/or invalid and/or the expenditure exceeded budget, launched the power of BUD refused to publish SP2D. (8) in terms of power, was unable to question BUD may appoint authorised officials to sign SP2D. 40. The provisions of article 223, article 228, chapter 234, 239, article 245 Article, article 255, article 250, 260 and article deleted. 41. The provisions of article 291 amended so that Article 291 reads as follows: article 291 (1) the Governor may set a SEGWAY or a work unit on a SEGWAY that basic tasks and functions are operating in public service. (2) the public service referred to in subsection (1), relating to: a. provision of goods and/or services public services to improve the quality and quantity of community service; b. management of the area/region specific for the purpose of improving the economy of the community or public service; and/or c. Special Fund management in order to improve the economy and/or service to the community. (3) the provision of goods and/or services general services as referred to in paragraph (2) letter a, among other priority health services, Ministry of hygiene, waste management, market management, the management of the terminal, the management of tourist areas, housing grants, rent flats. 42. The provisions of article 292 removed 43. Among the 292 Article 293 Article and pasted one (1) new article, namely Article 292 A that reads as follows: article 292 A in organizing and improving service to the public as referred to in article 291 paragraph (1), SEGWAY or units of work on a SEGWAY that implements the PPK-BLUD given flexibility in financial management.

27 44. The provisions of article 293, 295 Article 296, article deleted. Chapter II Rules this area comes into force on the date of promulgation. In order to make everyone aware of it, ordered the enactment of regulations in this Area with its placement in the piece of the regional province of Daerah Istimewa Yogyakarta. Established in Yogyakarta, on NOVEMBER 20, 2008 the GOVERNOR of YOGYAKARTA, HAMENGKU BUWONO X ttd Enacted in Yogyakarta on 20 NOVEMBER 2008 the REGIONAL SECRETARY of the SPECIAL REGION of YOGYAKARTA ttd TRI HARJUN ISMAJI SHEET AREAS of YOGYAKARTA SPECIAL REGION PROVINCE in 2008 NUMBER 11 28 EXPLANATION of REGULATORY REGIONS of YOGYAKARTA SPECIAL REGION PROVINCE number 11 in 2007 ABOUT the RULE CHANGE the AREA of YOGYAKARTA SPECIAL REGION PROVINCE number 4 in 2007 ABOUT the fine points of REGIONAL FINANCIAL MANAGEMENT i. GENERAL points that the financial management Yogyakarta special region Province region has been governed by the regulation of Yogyakarta special region Province Region number 4 in 2007 with basing on regulation of the Minister of Home Affairs number 13 Year 2006 about Guideline issues financial management areas. Implementation against regulation of the Minister of Home Affairs number 13 year 2006 in the area, many nationally are having difficulties in administration, so do change with the establishment of Regulations Minister of Home Affairs Number 59 in 2007 about the changes to the Regulation of domestic 13 years Meteri 2006 about Guideline issues financial management areas. With the establishment of Regulations Minister of Home Affairs Number 59 in 2007, then to some substance in the Regulatory area of Yogyakarta special region province number 4 in 2007 about the fine points of regional financial management, also needs to be done the consummation. II. For the SAKE of ARTICLE ARTICLE article I: number 1: self explanatory. Number 2: is pretty clear. Number 3: self explanatory. Number 4: self explanatory. Number 5: pretty self-explanatory. Number 6: pretty self-explanatory. Number 7: pretty self-explanatory. Number 8: article 43 paragraph (1): sufficiently clear. Subsection (2): is the company Area is the company Government-owned areas of Kabupaten/Kota. Paragraph (3): sufficiently clear. Paragraph (4): sufficiently clear. Number 9: pretty self-explanatory. Number 10: self explanatory. Number 11: pretty self-explanatory. Number 12: self explanatory. Number 13: pretty self-explanatory. No. 14: is pretty clear. Number 3: self explanatory. Number 16: sufficiently clear. Number 5: pretty self-explanatory. Number 18: article 90 paragraph (1): sufficiently clear. Subsection (2):-input (inputs) is everything that is needed in order for the implementation of the activities and


29 programs can be running or in order to generate output, such as human resources, funds, material, time technology. -Output (Output) is goods or services generated by the activities undertaken to support the achievement of the goals and objectives of the programs and policies. -Results (Outcame) is everything that reflects its function of output activities in one program refers to the strategic goals and objectives that have been set. Paragraph (3): sufficiently clear paragraph (4): sufficiently clear paragraph (5): sufficiently clear paragraph (6): sufficiently clear the number 7: pretty self-explanatory. Number 8: self explanatory. Number 9: pretty self-explanatory. Number 22: pretty self-explanatory. Number 23: self explanatory. Number 24: sufficiently clear. Number 25: pretty self-explanatory. Number 26: sufficiently clear. Number 27: pretty self-explanatory. Number 28: pretty self-explanatory. 29: numbers are quite clear. Number 30: pretty self-explanatory. Number 31: pretty self-explanatory. Number 32: pretty self-explanatory. Number 33: self explanatory. Number 34: quite clearly. Numbers 35: pretty self-explanatory. Number 36: pretty self-explanatory. Number 37: sufficiently clear. Number 38: pretty self-explanatory. Number 39: pretty self-explanatory. Number 40: sufficiently clear. Number 41: pretty self-explanatory. Number 42: pretty self-explanatory. Number 43: self explanatory. Number 44: pretty self-explanatory. Number 45: pretty self-explanatory. Article II: self explanatory.