Government Regulation No. 8 Of 2006

Original Language Title: Peraturan Pemerintah Nomor 8 Tahun 2006

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e6ddbc8f0bcf6313231343036.html

PP 8-2006 Text copy _?.
Back COUNTRY SHEET REPUBLIC of INDONESIA No. 25, 2006 (Additional explanation in the State Gazette of the Republic of Indonesia Number 4614) GOVERNMENT REGULATION of the REPUBLIC of INDONESIA number 8 in 2006 about FINANCIAL REPORTING and PERFORMANCE of GOVERNMENT AGENCIES with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA, Considering: that, to implement the provisions of article 55 paragraph (5) of law No. 1 of 2004 on the treasures of the country, the need to establish government regulation of financial reporting and the performance of government agencies;
.,, Considering: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
., ,2. 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);
., ,3. Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 104 in 2004, an additional Sheet of the Republic of Indonesia Number 4437), as amended by regulation of the Government Substitute Act No. 3 of 2005 about the change in the Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 38 in 2005, an additional Sheet of the Republic of Indonesia Number 4493) , which has been set into law by Act No. 8 of 2005 (State Gazette of the Republic of Indonesia Number 108 in 2005, an additional Sheet of the Republic of Indonesia Number 4548);
., ,4. Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and local governments (State Gazette of the Republic of Indonesia Number 120 in 2004, an additional Sheet of the Republic of Indonesia Number 4438);
DECIDED:.,, set: GOVERNMENT REGULATION of FINANCIAL REPORTING and the PERFORMANCE of government agencies.
CHAPTER I GENERAL PROVISIONS article 1 In this Government Regulation is:.,, 1. The financial report is a form of accountability for financial management of the country/region for a period.
., ,2. Performance is the output/outcome of activities/programs that are about to or have been achieved with respect to the use of the budget with the measured quantity and quality.
., ,3. Performance report is an overview that explains in a concise and complete about product Performance compiled based on the work plan set out in the framework of the implementation of the STATE BUDGET/BUDGETS.
., ,4. Realization of the Budget report is a report that describes the realization of income, expenditure, and financing for a period.
., ,5. The balance sheet is a report that presents the financial position of the Government, namely information assets, debt, and equity funds on a specific date.
., ,6. The cash flow report is a report that describes the cash flows come in and out during a period, as well as the cash position as of the date of reporting.
., ,7. Notes to financial statements are an integral part of the financial statements present information about the explanation of the outposts of the financial statements in order to adequate disclosure.
., ,8. Government accounting standards, hereinafter called SAP, is the accounting principles applied in compiling and presenting the financial statements of the Government.
., ,9. The system of internal control is a process that is affected by the management was created to provide adequate confidence in the achievement of the effectiveness, efficiency, adherence to the legislation in force, and the reliability of the presentation of the financial statements of the Government.
., .10. Government Accounting system is a systematic arrangement of the procedure, the Organizer, the equipment, and other elements to realize the function of an accounting transaction analysis since up to financial reporting in an environment of government organizations.
.,, 11. The reporting entity is the Government unit that consists of one or more accounting entity shall be obliged to submit a report of accountability in the form of financial statements.
., 12. Accounting entities are units of Government shall be obliged to convene the budget User accounting and financial reports to Reporting Entities incorporated in.
., 13. Minister/Leadership Institute is the official responsible for the financial management of the Ministries/institutions concerned.
.,, 14. Ministries/institutions are the Ministries/government agencies/Ministries of non State institutions.
., 15. Officials of the regional Finance Manager is head of the Department/Agency/Bureau of Treasury/finance section which has the task of implementing the management of BUDGETS and acted as Treasurer General of the region.
.,,16. The working area is Device Unit organization/institution on local governments which are responsible to the Governor/Regent/Mayor in order to conduct of the Government which consists of the Secretary, Office of the regional technical institutions and regional, district, and municipal police units of teachers according to the needs of the region.
., General Agreement. Treasurer General of State officials who are tasked to carry out the functions of the Treasurer General of the State.
., 18. Treasurer General Area are the officials who are tasked to carry out the functions of the Treasurer General of the region.
.,, 19. Users of the budget is the budget holder authorizes the use of the officials of the Ministries/Agencies/units of Work Device area.
.,, 06. The company's country/Region is the business entity to which all or part of its capital owned by the Central Government/region.
.,,21. Budget revenue and Expenditure of the State, hereinafter referred to as NATIONAL BUDGET, the annual financial plan is the Government of a country that was approved by the House of representatives.
., .22. Budget revenue and Expenditure areas, hereinafter referred to as BUDGETS, annual financial plan is local governance approved by the House of representatives of the region.
.,,23. Public Service bodies, hereinafter called the BLU, in the Government's environmental agency is established to provide a service to the community in the form of the provision of goods and/or services sold without giving priority to profit and in conducting its activities based on the principle of efficiency and productivity, the management of its financial reserves are held in accordance with government regulations.
., .24. Budget financing and calculation of the STATE BUDGET funds are allocated to the Ministry of finance/Treasurer General State Budget as a user other than that allocated to Ministries/Agencies, which in practice can be submitted to Ministries/institutions/other parties as the Power Users budget.
., .25. Dana Dekonsentrasi is a budget that is provided in connection with the pelimpahan authority of the implementation activities of the Central Government in the region to the Governor as the representative of Central Government accompanied the obligation to report and account for their implementation to the Minister/Chairman of the institution concerned.
.,, 26. Dana Pembantuan is the Task of the budget are provided in connection with a specific assignment from the Central Government to the regions and/or the village accompanied by the obligation to report and account for their implementation to the Minister/Chairman of the institution concerned.
CHAPTER II FINANCIAL REPORTING and PERFORMANCE article 2 in order to attract the STATE BUDGET execution/NATIONAL mandatory Reporting Entities, each draw up and present: a. financial statements; and b. performance reports.

Article 3 (1) the reporting Entity as referred to in article 2 is composed of:., Central Government, a.;

b. the Government of the region;

c. Ministries/Agencies; and d. the Treasurer General of the State.
.,, (2) the reporting Entity Ministries/institutions as referred to in paragraph (2) Letter c set out in the regulation of the Minister of finance as Treasurer General of the State.
Section 4.,, (1) any power user of an environmental budget in Ministries/Agencies is an Accounting Entity.
.,, (2) the Treasurer General areas and each user in the environment Budget of local government is the Entity accounting.
CHAPTER III FINANCIAL REPORTING COMPONENT of article 5 (1) of the financial statements of the Central Government/region consists of at least:.,, a. report on the realization of the Budget;

b. balance sheet;

c. cash flow statement; and d. Notes to financial statements.
.,, (2) the financial report of Ministries/institutions/units of Work Area at least Device comprises:.,, a. report on the realization of the Budget;

b. balance sheet; and c. Notes to financial statements.
.,, (3) the financial statements of the General Treasurer of the country/region consists of at least:.,, a. report on the realization of the Budget;

b. balance sheet;

c. cash flow statement; and d. Notes to financial statements.
.,, (4) addition of the elements of the financial statements referred to in subsection (1), subsection (2), and subsection (3) set out in the regulation of the Minister of finance and/or by the Committee that compiled the SAP.
.,, (5) Illustration format Report realization of budget, balance sheet, and cash flow statement, as well as the arrangement of notes to financial statements are presented in Annex I, their use is adapted to the needs and conditions of SAP.
Section 6.,, (1) the financial statements referred to in article 5 are compiled and presented in accordance with SAP.
.,, (2) the preparation of the financial statements of the Government as stipulated in article 5 resulting from an accounting system of Government.
Article 7, (1), reports on the realization of the Budget referred to in article 5 serves the realization of income, expenditure, and financing compared to the budget and with the realization of the previous period.
.,, (2) the balance sheet referred to in article 5 present the assets, debt, and equity funds compared to the previous period.
.,, (3) cash flow statement as referred to in article 5 present a cash flow from operating activities, cash flows from investing activities non financial assets, cash flow from financing activities, and cash flows from the activities of the non-budget compared to the previous period.
CHAPTER IV PREPARATION of the FINANCIAL STATEMENTS of article 8

.,, (1) the Minister/Chairman of the institution as a budget User compiling financial reports as stipulated in article 5 paragraph (2) as the implementation of the STATE BUDGET accountability on Ministries/institutions concerned and deliver it to the President through the Minister of finance.
.,, (2) the Minister of finance as Treasurer General of State draw up financial reports as stipulated in article 5 paragraph (3) as a liability of the State Treasury management and submit it to the President.
.,, (3) the financial statements referred to in subsection (1) and paragraph (2) is submitted no later than 2 (two) months after fiscal year end.
.,, (4) for the implementation of financial examination, the financial statements referred to in subsection (1) and (2) is submitted to the Agency the Financial Examiner.
Article 9.,, (1) the Minister of Finance Central Government Financial report referred to in article 5 paragraph (1) to meet the accountability implementation of the STATE BUDGET.
.,, (2) the Central Government financial statements referred to in subsection (1) prepared on the basis of financial reports of the Ministry of State agencies as well as State Treasury management accountability report as stipulated in article 8.
.,, (3) the financial statements referred to in subsection (1) is delivered by the Finance Minister to the President, then delivered to the body of the Financial Examiner no later than 3 (three) months after the fiscal year ends.
Section 10.,, (1) the head of a Regional Unit of the device Work as User Budget drafting financial statements as stipulated in article 5 paragraph (2) as the accountability implementation BUDGETS on the Work of the regional unit of the device in question and submit it to the Governor/Regent/Mayor's Financial Manager Officer through the area.
.,, (2) the Financial Manager of the regional Officials as Public Area Treasurer drawing up financial reports as stipulated in article 5 paragraph (3) as the regional Treasury management accountability and submit it to the Governor/Regent/Mayor.
.,, (3) the financial statements referred to in subsection (1) and paragraph (2) is submitted no later than 2 (two) months after fiscal year end.
Section 11.,, (1) officials of the Regional Finance Manager Financial report of local government as stipulated in article 5 clause (1) to be delivered to the Governor/Regent/Mayor to meet the accountability implementation BUDGETS.
.,, (2) local government financial statement referred to in subsection (1) prepared on the basis of financial reports as well as the area of Device Work Unit report of accountability for the management of the Treasury of the area referred to in article 10.
.,, (3) the financial statements referred to in subsection (1) is delivered by the Governor/Regent/Mayor of the Financial Examiner no later than 3 (three) months after the fiscal year ends.
Article 12.,, (1) the Minister/Leadership Institutes provide feedback and make adjustments against the financial statements referred to in article 8 paragraph (1) based on the results of the examination of the Agency's financial statements Financial Examiner Ministries/institutions concerned.
.,, (2) the financial statements have been adjusted along with copies of the response referred to in subsection (1) is submitted to the Minister of finance by the Minister/Chairman of the institution not later than 1 (one) week after reports the inspection results to the Agency's Financial Examiner published used as adjustment of financial statements of the Central Government.
.,, (3) the Minister of Finance on behalf of the Government providing responses and make adjustments against the financial statements referred to in article 9 paragraph (3) based on the results of the examination of the Agency's financial statements Financial Examiner Ministries/agencies and Central Government financial reports as well as other corrections based on SAP.
Article 13 the Governor/Regent/Mayor of gives feedback and make adjustments against the financial statements referred to in section 11 subsection (3) based on the results of the examination of the Agency's financial statements Financial Examiner local governments as well as other corrections based on SAP.

Clause 14.,, (1) on the basis of financial reports as stipulated in article 12 paragraph (3), the Minister of finance draw up draft laws on the execution of the STATE BUDGET accountability.
.,, (2) a Bill referred to in subsection (1) is communicated by the President to the House of representatives no later than 6 (six) months after the fiscal year ends.
Section 3.,, (1) on the basis of financial reports as stipulated in article 13 of the regional Finance Manager, officials drafting local regulations about accountability for the implementation of the BUDGETS.
.,, (2) the draft regulation of the area referred to in subsection (1) is delivered by the Governor/Regent/Mayor to the Regional House of representatives no later than 6 (six) months after the fiscal year ends.
.,, (3) the draft regulation of the area referred to in subsection (1) that has been approved along with Representatives of the region, to the level of provincial government presented to the Minister of the Interior, and to the level of County Government/city presented to the Governor.
Article 16 Relationship antarlembaga in the process of implementation of the STATE BUDGET accountability report preparation/GRANT described in the diagrams that are listed in annex II.

Chapter V article 17 PERFORMANCE REPORT.,, (1) the performance report referred to in article 2, contains a summary of the output of each of the activities and results achieved from each program as set forth in the document implementation of the STATE BUDGET/BUDGETS.
.,, (2) Form and content of performance reports tailored to the shape and content of the work plan and budget as set out in government regulations related, illustrations of performance report format presented in Annex III.
Article 18.,, (1) the Minister/Chairman of the institution as a budget User compile performance reports as referred to in article 17 and submit it to the Minister of finance, Minister of State for national development planning, and Minister of State for administrative Apparatus of the State.
.,, (2) performance report referred to in subsection (1) is submitted no later than 2 (two) months after fiscal year end.
Section 19.,, (1) the head of a Regional Unit of the device Work as users of the budget Performance report referred to in article 17 and submit it to the Governor/Regent/Mayor, and Minister of State for administrative Apparatus of the State.
.,, (2) performance report referred to in subsection (1) is submitted no later than 2 (two) months after fiscal year end.
Article 20.,, (1) the performance report referred to in article 17 is generated from a system of performance accountability of government agencies organized by each Reporting Entity and/or the accounting Entity.
.,, (2) performance accountability system of government agencies as referred to in paragraph (1) was developed in an integrated system with a system of planning, budgeting, Treasury systems, and accounting systems of Government.
.,, (3) further Provisions on the system of accountability of the performance of government agencies as referred to in paragraph (2) set out in the Regulation of the President.
.,, (4) Presidential regulation as referred to in paragraph (3) was proposed by Minister of finance after coordinating with the State Minister for national development planning, Minister of State for Administrative Reform of the State, and the Secretary of the Interior.
.,, (5) performance accountability system of government agencies as referred to in subsection (1) at least covers the development of the output of each of the activities and results achieved from each program as set forth in the document implementation of the STATE BUDGET/BUDGETS.
.,, (6) the relationship of performance reports and financial statements is described in the diagram that are listed in Annex IV.
CHAPTER VI SUPPLEMENT FINANCIAL STATEMENTS chapter 21 financial reports as stipulated in article 5 paragraph (2) with the enclosed financial statements form compact BLU

Section 22.,, (1) the financial statements referred to in article 5 paragraph (1) enclosed with an overview of the company's financial report countries/regions.
.,, (2) an overview of the financial statements the company's country/Region as referred to in paragraph (1) are drawn up by Finance Minister/Governor/Regent/Mayor as the representative of the Central Government in the possession of wealth/local government/region separated.
.,, (3) the form and content of the summary financial statements the company's country/Region as referred to in subsection (1) is as set out in Annex V.
Article 23.,, (1) To comply with the preparation of an overview of the financial report of Enterprises referred to in section 22, the Minister appointed and/or authorized to represent the Central Government as the provider of mandatory State Builder Company/delivered:.,,.,, a. financial report of State enterprises is not yet audited to the Minister of finance no later than 2 1/2 (two and a half) months after the BUDGET year ended; and, b. the financial statements State enterprises have been audited to the Minister of finance no later than 5 1/2 (five and a half) months after the BUDGET year ended.
.,, (2) to comply with the preparation of an overview of the company's financial report Area as referred to in article 22, the regional Company is obligated to deliver:.,,.,, a. financial report the company areas that Unaudited Financial Manager officer Area no later than 2 1/2 (two and a half) months after GRANT ends; and, b. the financial statements of the company areas that have been audited to officials of the regional Finance Manager no later than 5 1/2 (five and a half) months after GRANT ends.
Article 24 financial statements as stipulated in article 5 can be attached overview and/or additional information of the relevant non-financial.


CHAPTER VII the STATEMENT of RESPONSIBILITY Article 25.,, (1) the annual financial reports of the Ministry of State/local governments/Agencies/units of Work Area Devices referred to in article 5 is accompanied by a statement of responsibility signed by the Minister/Leadership Institute/Governor/Regent/Mayor/Chief of Unit Work Device area.
.,, (2) the annual financial reports of budget financing and Calculation parts allocated to Ministries/agencies, and local governments, are delivered separately and are accompanied by the statement of responsibility signed by the Minister/Leadership Institute/Governor/Regent/mayor who received allocation of Budget Financing and calculation.
Article 26.,, (1) a statement of responsibility as stipulated in article 25 contains the statement that the management of the STATE BUDGET/BUDGETS have been held on the basis of an adequate internal control Systems and financial accounting have been held in accordance with the SAP.
.,, (2) form and content of the statement of responsibility referred to in subsection (1) is made in accordance with Annex VI.
CHAPTER VIII FINANCIAL REPORT and INTERIM PERFORMANCE article 27.,, (1) the head of a unit of work as a power user in the environment Budget Ministries/Agencies deliver financial reports and interim Performance at least quarterly to the Minister/Leader of the institution.
.,, (2) the Minister/Chairman of the institution compiling financial reports and interim performance of Ministries/institutions based on the financial report and the interim power user Performance Budget as referred to in paragraph (1) and submit it to the Minister of finance, Minister of Planning and Minister of State for administrative Apparatus of the State.
.,, (3) the head of a Regional Unit of the device Work as a user Budget/Budget Users convey the power of financial reports and interim Performance at least quarterly to the Governor/Regent/Mayor, enclosed with the performance of interim financial reports and the implementation of the activities of the Fund Dekonsentrasi/task Pembantuan.
.,, (4) further Provisions concerning the form, content, and the procedures for submission of financial reports and the performance of the interim Government set up in environmental regulation of the Minister of finance, and in the local government environment set in the regulation of the Minister of the Interior.
CHAPTER IX FINANCIAL REPORT of the IMPLEMENTATION of the ACTIVITIES of the FUND DEKONSENTRASI/task PEMBANTUAN Article 28.,, (1) units of Work Devices implementing the activities of the fund accounting and Dekonsentrasi organized a drawing up of financial statements and performance as applicable for Power Users on the level of the Central Government Budget.
.,, (2) the head of a Regional Unit of Work Devices deliver financial reports and the performance of the implementation of the activities of the Fund referred to in paragraph Dekonsentrasi (1) to the Governor and Minister/Chairman of the institution concerned.
.,, (3) the Governor prepare financial statements and the combined Performance based on reports received from the working Device units of the Funds activities implementing Dekonsentrasi, and thereafter submit it to the Minister/Leadership related agencies as well as to the President through the Minister of finance.
Article 29.,, (1) units of Work Devices implementing the activities Task Pembantuan organizes accounting and Financial and performance report as applicable for Power Users on the level of the Central Government Budget.
.,, (2) Financial and performance reports on the implementation of the activities of Task Pembantuan as referred to in subsection (1) is submitted to the Governor/Regent/Mayor and Minister/Chairman of the institution concerned.
.,, (3) the Governor/Regent/Mayor prepares the financial statements and the combined Performance based on the reports received from the working Device Units the implementer of activities Task Pembantuan and then submit it to the Minister/Leadership related agencies as well as to the President through the Minister of finance.
Article 30.,, (1) the financial statements and the performance of the implementation of the activities of the Fund Dekonsentrasi/task Pembantuan are reported in the financial report integrated Ministries/institutions concerned the Budget User.
.,, (2) Financial and performance reports on the implementation of the activities of the Fund Dekonsentrasi/Pembantuan Duty attached to the report of the accountability implementation BUDGETS.
.,, (3) further Provisions regarding the procedures for conducting accounting and preparation of financial reports and the performance of the implementation of the activities of the Fund Dekonsentrasi/Pembantuan the task set in the regulation of the Minister of finance.
CHAPTER X of the REPORT of the TREASURER article 31 LIABILITY.,, (1) compulsory expenditure/receipt Treasurer menatausahakan and compiling reports accountability over money that dikelolanya in the framework of the implementation of the STATE BUDGET/BUDGETS.
.,, (2) Accountability Report of the Treasurer as mentioned on paragraph (1) present information about starting balance, increased, uses of, and balance the end money supplies are dikelolanya on a period.
.,, (3) accountability report of the Treasurer as referred to in paragraph (2) is submitted to the General Treasurer of the State/County or State General Treasurer/power of the region, Minister/Leadership Institute/Governor/Regent/Mayor, and the body of the Financial Examiner.
.,, (4) further Provisions regarding the procedures for administering accountability report preparation and Treasurer as well as delivery to the Central Government level is set in the regulation of the Minister of finance, and for the level of local government is regulated by regulation of the Governor/Regent/Mayor with reference to the guidelines set out by the Minister of the Interior.
CHAPTER XI MANAGERIAL REPORTS in FINANCE Article 32.,, (1) managerial Financial Reports can be generated from the accounting system of the Government.
.,, (2) further Provisions concerning the type, form, content, and managerial reporting procedures as referred to in paragraph (1) are governed by the regulations of the Minister/Leadership Institute/Governor/Regent/Mayor or other designated officials.
CHAPTER XII INTERNAL CONTROL Article 33.,, (1) to increase the reliability of financial reporting and performance as set forth in this Regulation, any Entity reporting and Accounting internal control system to convene in accordance with the provisions of the related legislation.
.,, (2) in the system of internal control as referred to in subsection (1) must be created between the data reconciliation procedures of financial transactions that are diakuntansikan by the user/User power Budget budget with financial transaction data diakuntansikan by the General Treasurer of the country/region.
.,, (3) internal auditing the Government Apparatus at the Ministries/Agencies/local governments do a review of financial statements and performance in order to assure the reliability of the information presented by the Minister before the leadership Institute/Governor/Regent/Mayor to the parties as set forth in article 8 and article 11.
.,, (4) the Minister of finance as the Treasurer of the State Public authorities appoint internal auditing the Government apparatus to conduct the evaluation of the efficiency and effectiveness of the implementation of the activities Budget Financing and calculation as well as Funding Dekonsentrasi/user Pembantuan Assignment Budget/Budget Users authority are concerned.
CHAPTER XIII the ADMINISTRATIVE PENALTIES Article 34.,, (1) any delay in the submission of financial reports by users on a budget/Budget Users power at the level of Central Government caused by wilful and/or gross negligence, Minister of finance as Treasurer General of the State can give sanctions in the form of suspension of execution of the budget or delays in disbursement of funds.
.,, (2) any delay in the submission of financial reports by users on a budget/Budget Users power at the level of local governments that are caused by wilful and/or gross negligence, the Chief Financial Manager of the regional work units as Treasurer General Regions can give sanctions in the form of suspension of execution of the budget or delays in disbursement of funds.
.,, (3) further Provisions regarding the procedures for sanctions as referred to in paragraph (1) are governed by regulation of the Minister of finance.
.,, (4) the provisions of the Ordinance regarding further sanctions as referred to in paragraph (2) is set by regulation of the Governor/Regent/Mayor with reference to the guidelines set out in the regulation of the Minister of the Interior.
.,, (5) the sanctions referred to in paragraph (1) and subsection (2) does not absolve a power user of the budget from the obligation of delivery of financial statements.
CHAPTER XIV TRANSITIONAL PROVISIONS Article 35.,, (1) the implementation of the provisions of the financial reporting and performance of Central Government agencies as provided for in this Regulation apply no later than on the STATE BUDGET for the 2006 fiscal year.
.,, (2) implementation of the provisions of the Financial and performance Reporting Agencies of local government as provided for in this Regulation apply no later than the 2007 fiscal year on a GRANT.
Article 36 Any provisions that govern Financial and performance Reporting government agencies continue to apply all the conflicting and/or not yet regulated by the new provisions as the implementation of government regulations.

CHAPTER XV CLOSING PROVISIONS Article 37 as a follow-up to the implementation of the provisions of the Regulation as referred to in article 20 is completed no later than 1 (one) year since the Government regulation is enacted.

Article 38 this Regulation comes into force on the date of promulgation.

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

.,, Set in Jakarta on April 3, 2006 the PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on April 3, 2006 MINISTER OF JUSTICE and HUMAN RIGHTS of REPUBLIC of INDONESIA, HAMID AWALUDIN EXTRA


RI STATE GAZETTE No. 4614 (explanation of the 2006 State Gazette number 25) EXPLANATION for the REGULATION of the GOVERNMENT of the REPUBLIC of INDONESIA number 8 in 2006 about FINANCIAL REPORTING and PERFORMANCE of GOVERNMENT AGENCIES PUBLIC., i., prior to the enactment of a package of legislation in the field of finances of the State, the provisions of the applicable legislation requires that accountability for financial management of the State in the form of country/regional budgets calculations. This report only exists to inform cash-flow on a BUDGET/BUDGETS in accordance with the format of the budget passed by the legislature, without include information about the position of wealth and Government obligations. The report thus contains, in addition to the information is limited, also the time delivery to the legislature is very late. Reliability (reliability), the financial information presented in the budget calculations are also very low because of the accounting system has not yet been organized based on the accounting standards and is not supported by the device data and processes are adequate.
., Concrete, efforts in realizing the accountability and transparency in the Government environment requires every State to deliver financial manager reports accountability financial management with wider coverage and timely. Act No. 17 of 2003 about the finances of the State financial accountability reports confirmed that the question stated in the form of a financial statement at least include Realizable Budget Reports, balance sheet, cash flow statement, and notes to financial statements, and compiled based on SAP.
.,, Act No. 1 of 2004 on the Treasury of the State further clarify that the referred financial statements must be prepared on the basis of the accounting process that must be implemented by every user and Budget power Budget Users as well as the General Treasurer Manager country/region. In respect of it, the Central Government as well as any local governments need to organise the accounting of a system which pedomannya set by the Finance Minister for the environment of the Central Government and by the Minister for the environment of local government.
.,, One of the things that is very important in the practice of accounting and financial reporting in environment-related Government work unit assignment instances that have a public responsibility explicitly where the mandatory financial report audited by the opinion of an authorized examiner. Such establishments are classified as Entity reporting. While other agencies are obliged to organise accounting and the role of accounting as an entity to a limited role as a contributor to the financial reports prepared and submitted by the reporting Entity. In the regulations the Government is determined that the Reporting Entity is included (i) Central Government, (ii) local government, (iii) each of the Ministries/agencies, and (iv) the State General Treasurer. In the meantime, any power user of the implementing entities, including Budget Fund Dekonsentrasi/Pembantuan Duties, to the extent of the Central Government, Working units of the device Area, Treasurer General of the area, and the Power User specific Budget on local level required to organize accounting as the accounting Entity.
.,, This Regulation lays down more detailed components of the financial statements that must be drawn up and submitted by each user's level of budget, Treasury Manager, as well as the Central Government/region. In addition, the set also the hierarchy of accounting activities ranging from the work unit level to implementors tersusunnya financial report of the Government/region with the provisions set forth in the schedule to this Regulation.
.,, According to Act No. 17 of 2003, established that the financial statements of the Government in turn has to be audited by the Financial Examiner (CPC) before being delivered to the legislature in accordance with those powers. CPC examination in question is in order granting opinion (opinion) as mandated by Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State. Thus, the financial statements drawn up by the Government which submitted to CPC for examination still be unaudited (unaudited financial statements). As usual, the financial statement after the review can be adjusted based on the audit findings and/or other corrections required by SAP. The financial statements have been examined and has been fixed that was then proposed by the Central Government/region in a draft laws or local regulations about the Central Government financial statements/areas to be discussed with and approved by the HOUSE of REPRESENTATIVES/DPRD.
.,, In addition to that, according to Act No. 17 of 2003, on draft laws or local regulations about the Central Government financial statements/areas included or attached additional information about the performance of government agencies, namely, the achievement was reached by users with respect to Budget a budget that has been used. Disclosure of information about the performance of this is relevant to the changing paradigm of budgeting Governments are established with clearly identified outputs (outputs) of each activity and results (outcomes) of each program. For these purposes, needs to be arranged a system of performance accountability of government agencies are integrated with the strategic planning system, the system of budgeting, Accounting and systems of Government. The provisions covered in the system of accountability of the Government Agency's performance at the same time intended to replace the provisions contained in the presidential instruction number 7 in 1999 about the Accountability of government agencies, so that Performance can be generated a financial report and a Performance integrated.
.,, In addition, against the Central Government financial statement package/area also included an overview of the financial statements the company's country/region for the same period. This regulation governs the further things that relate to the presentation of additional information.
.,, In order to strengthen the accountability of the management of the budget and Treasury officials, each of which presents the financial report is required to give a statement of responsibility for the financial statements is concerned. Minister/Leadership Institute/Governor/Regent/Mayor/Head Unit Device Work Areas must be clearly stated that the financial statements have been prepared on the basis of an adequate internal control System and the information contained in the financial statements have been presented in accordance with SAP.
., It is the Government's Regulations, the Foundation for the Organization of the accounting activities ranging from a work unit Users budget, preparation of financial reports by Reporting Entities and serving to the CPC for audited, until the submission of the draft legislation or draft local regulations about the accountability implementation BUDGET/BUDGETS. However, all matters related to the implementation of the STATE BUDGET accountability report discussion/GRANT by the legislature or the use of such reports by parties related not covered in the Regulation setting it up.

II. For the SAKE of ARTICLE ARTICLE article 1, article 2, clear enough, clear enough, article 3, paragraph (1), quite obviously, subsection (2), the reporting Entities, Ministries/institutions established by the Minister of finance based on the consideration of the implementation of the budget, management independence activities, and the magnitude of the budget.

Article 4, paragraph (1),, is a power user of the budget on this verse is any work unit that has its own budget implementation documents, including a work unit to obtain appropriations budget from Budget financing and calculation. Subsection (2), a power user in the environment Budget of local Government can be defined as the entity accounting by Governor/Regent/Mayor when it has a separate budget of the implementation documents, the amount of the budget is relatively large, and the management of its activities are performed independently.

Article 5, paragraph (1), quite obviously, subsection (2), quite obviously, subsection (3), quite obviously, subsection (4), the addition of the elements of financial statements the level of local government established by the Minister of finance after coordinating with the Minister of the Interior. Subsection (5), is quite clear, article 6, paragraph (1), quite obviously, subsection (2), the level of reliability of financial reports is closely related to the reliability of the accounting system that was held by government agencies. Accounting systems need to be developed with reference to the SAP as well as considering the conditions required proponents, especially information technology, support personnel, procedures and governance work, charts the estimates or agency standards, and supporting organizations. Therefore, the accounting system developed according to the needs and level of complexity of activities financial as well as technical fields.

Government Accounting system at the level of the Central Government is controlled by a regulation of the Minister of finance, while at the level of local government is regulated by regulation of the Governor/Regent/Mayor refers to local regulations on financial management of the area and based on government regulations regarding the SAP.

Article 7, article 8 is quite clear., paragraph (1), Reports, Financial Ministries/institutions as referred to in this paragraph is consolidated with the financial statements as well as the work unit BLU organizes its own fund management and structurally dibawahkannya. Subsection (2), financial reporting, Treasury Secretary General/Treasurer State as referred to in this paragraph include accountability for Budget Financing and calculation arranged by financial statements every power user Budget financing and calculation. Paragraph (3).,, is quite clear Verses (4)

., Financial reports, which are submitted to the Financial Examiner as referred to in this paragraph is a financial report with the status has not been checked (unaudited).

Article 9, paragraph (1), quite obviously, subsection (2), quite obviously, subsection (3), the President may delegate to the Minister of Finance on behalf of the Central Government to deliver financial reports with the status has not been checked (unaudited) as intended on this text to the body of Financial Inspectors within the framework of the implementation of the financial inspection.

Article 10, paragraph (1), the Organization of technical accounting and the preparation of the financial statements referred to in this text can be organized directly by the unit of work or Budget Users are assisted by a unit of work/other party designated by Governor/Regent/Mayor based on consideration of the condition of the resources available, but the responsibility for such reports is at the user's work unit of the budget are concerned.

Financial report of a work unit of the device Area as referred to in this paragraph is consolidated with the financial statements that are structurally dibawahkannya BLU. Subsection (2), quite obviously, subsection (3), it is pretty clear, article 11, paragraph (1), quite obviously, subsection (2), quite obviously, subsection (3), the financial statements referred to in this paragraph is a financial report with the status has not been checked (unaudited). The submission of the financial report to the Financial Examiner is in order the implementation of a financial checkup.

Article 12, paragraph (1), financial reporting, which has been adjusted as intended is a financial report with the status has been checked (audited). Subsection (2), Financial Reports, which have been adjusted as intended is a financial report with the status has been checked (audited). Paragraph (3), Financial Reports, which have been adjusted as intended is a financial report with the status has been checked (audited).

Is another correction in this paragraph that is against the adjustment of financial statements drawn up by the Central Government based on the financial data obtained after unaudited financial reports submitted to the governing body of the Financial Examiner.

Article 13.,, the financial statements have been adjusted as intended is a financial report with the status has been checked (audited).

Is another correction in this paragraph that is against the adjustment of financial statements drawn up by the regional government based on financial data obtained after unaudited financial reports submitted to the governing body of the Financial Examiner.

Article 14, Article 15, is quite clear., paragraph (1), quite obviously, subsection (2), quite obviously, subsection (3), the draft regulations, delivery area in question was in the framework of the evaluation against any draft local regulations concerning a GRANT to fit with common interests and laws and regulations.

Article 16, article 17, pretty clear., paragraph (1),, the procedures of the preparation of the activities and performance indicators in question is based on the provisions of government regulations about the Government's work plan and Government regulations about the preparation of the work plan and budget Ministries/agencies.

Information on the realization of the Performance presented in biting performance planned and budgeted as listed in the work plan and budget Ministries/Agencies/units of the device Work Area/Central Government/region for the fiscal year in question. Paragraph (2).,, pretty obvious Article 18, paragraph (1), quite obviously, subsection (2), clearly Enough, article 19, article 20 is quite clear., paragraph (1), quite obviously, subsection (2), quite obviously, subsection (3), quite obviously, subsection (4), the President, the regulation in question regulates, among others, the content and form of the performance report. The concept of the regulation drawn up by a team consisting of the Ministry of finance, the Ministry of State for national development planning, the Ministry of State for Administrative Reform of the State, and the Ministry of the Interior. Subsection (5), Article 21, pretty clear, concise Form, which is meant in this verse is the sheet advance finance report (the face of the financial statements). In the matter of a local government in the neighborhood of BLU is not structurally dibawahkan by a Work unit of the device area, the financial statements referred to the concise BLU attached directly on local government financial reports as stipulated in article 5 clause (1).

Article 22, Article 23, clear enough, clear enough, Article 24.,, additional information on non-financial as mentioned, among other statistics, the turnover of officials, employees and information about natural disasters.

Article 25, the Government officials, make a statement of responsibility referred to in this article may require dibawahkannya officials to make a statement to the same responsibilities within the limits of the responsibilities of each.

26. Article,, is quite clear, article 27, paragraph (1), quite obviously, subsection (2), quite obviously, subsection (3), the Power Users of the budget referred to in this paragraph is a power user environment the Government budget in areas that have been designated as Accounting Entities. Subsection (4), the Minister of finance and Minister of the Interior coordinate with State Minister for utilization of State apparatus regarding interim Performance Reporting before the rule set.

28. Article, pretty clear, Article 29, article 30, clear enough, clear enough, article 31, Article is quite clear, 32, subsection (1), Reports, managerial in finance is a report that presents financial information to assist in the management of Government in decision making and control relating to financial management. Subsection (2), the regulation on the type, form, content, and managerial reporting procedures on this verse may be formed in accordance with the needs of the country/institution/Ministry of local government.

Article 33, paragraph (1), quite obviously, subsection (2), quite obviously, subsection (3).,, Reviu by internal auditing the Government apparatus at the Ministries/Agencies/local authorities referred to in this paragraph does not limit the task of inspection/supervision by other supervisors/examiner in accordance with those powers. Subsection (4), Article 34, clear enough, clear enough, Article 35, Article 36, clear enough, clear enough, Article 37, Article 38, clear enough, clear enough,