SHEET COUNTRY
REPUBLIC OF INDONESIA
| No. 25, 2006 | (Explanation in Additional Indonesian Republic of Indonesia Number 4614) |
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 8 YEAR 2006
ABOUT
FINANCIAL REPORTING AND PERFORMANCE OF GOVERNMENT AGENCIES
WITH THE GRACE OF THE ALMIGHTY GOD
PRESIDENT OF THE REPUBLIC OF INDONESIA,
.,,, Menating: that to implement the provisions of Article 55 paragraph (5) of the Law No. 1 of 2004 on the State Treasury, need to establish the Government Regulation on Financial Reporting and the Performance of Government Instancy;
.,, Given: 1. Section 5 of the paragraph (2) of the Basic Law of the Republic of Indonesia Year of 1945;
., 2. Act No. 1 Year 2004 on the State Treasury (Indonesian Republic Year 2004 Number 5, Additional Gazette of the Republic of Indonesia Number 4355);
., 3. Law No. 32 of the Year 2004 on Local Government of 2004 Number 104, Additional Gazette Republic of Indonesia No. 4437), as amended by the Government of the Government Act. Number 3 Year 2005 on Changes to the Law No. 32 Year 2004 on Local Government (Indonesian Republic of Indonesia Year 2005 Number 38, Additional Gazette of the Republic of Indonesia No. 4493), which has been set to be Act with Act No. 8 of the Year 2005 (Republican Gazette) Indonesia Year 2005 Number 108, Additional Gazette of the Republic of Indonesia No. 4548);
., 4. Law No. 33 of 2004 on the Financial Balance between the Central Government and the Local Government (State Gazette Indonesia Year 2004 Number 120, Additional Gazette of the Republic of Indonesia Number 4438);
DECIDED:
.,, Setting: GOVERNMENT REGULATIONS ON FINANCIAL REPORTING AND PERFORMANCE OF GOVERNMENT AGENCIES.
BAB I
UMUM PROVISIONS
Section 1
In this Government Regulation referred to by:
., 1. Financial Report is the form of responsibility for the financial management of the country/region during a period.
., 2. Performance is the output/results of the activities/programs that are about to or have been achieved in connection with the use of the budget with measured quantity and quality.
., 3. A Performance Report is an overview that describes concise and complete about the performance of Performance compiled based on the work plan set out in order for the implementation of APBN/APBD.
., 4. The Budget Rerealization Report is a report describing the realization of income, shopping, and financing during a period.
. .5. Balance sheet is a report that presents the Government ' s financial position information i.e. assets, debt, and equity funds at a given date.
., 6. The Cash Flow Report is a report describing the cash flow in and out during a period, as well as a cash position on the reporting date.
., 7. The Note to the Financial Report is an inseparable part of the financial report which presents information about the explanation of financial statements posts in order of adequate disclosure.
., 8. The Government Accounting Standards, which are subsequently called SAP, are the accounting principles applied in drafting and presenting the Government ' s financial statements.
., 9. Internal Control Systems is a process that is influenced by the management created to provide adequate confidence in the achievement of effectiveness, efficiency, obedience to applicable laws, and reliability. Government financial report presentation.
., 10. The Governance Accounting System is a system of systematics of procedures, organizers, equipment, and other elements for realizing accounting functions since transaction analysis up to financial reporting in a government organization environment.
., 11. A Reporting entity is a unit of government consisting of one or more accounting entities that are obligated to deliver a account of the responsibility of a financial report.
., 12. An Accounting Entity is a Budget User's government unit responsible for organizing accounting and compiling a financial report to be incorporated into the Reporting Entity.
., 13. The Minister/Leader of the Institution is the official responsible for the financial management of the Ministry of State/Institution in question.
., 14. The Ministry of State/Institute is the Ministry of State/non-Ministry of State/State Institute of the State.
., 15. The Regional Financial Management Officer is the head of the financial/financial/financial bureau that has the task of carrying out the management of the APBD and acts as the Regional General Treasurer.
., 16. The Regional Works Unit is the organization/agency of the local government responsible to the governor/bupati/mayor in order to organize a government consisting of regional secretaries, regional services and regional technical institutions, sub-districts, and police units pamong praja according to the needs of the area.
., 17. The State General Treasurer is the official who is given the duty to carry out the functions of the State General Treasurer.
., 18. The Regional General Treasurer is the official who is given the duty to carry out the functions of the Regional General Treasurer.
., 19. A Budget User is an officer of the State of the Ministry of the State of the Union's Ministry of State (the budget).
., 20. The State/Regional Company is an entire business entity or part of its capital is owned by the government/regional government.
., 21. The State Revenue and Shopping Budget, later called the APBN, is the annual financial plan of the state government approved by the People's Representative Council.
., 22. The Regional Revenue and Shopping Budget, later called the APBD, is an annual financial plan of local government approved by the Regional People's Representative Council.
., 23. The General Services Agency, which is subsequently called the BLU, is an instance in the Government environment that is formed to provide services to the community of the provision of goods and/or services sold without focusing on the benefits and in the Its activities are based on the principle of efficiency and productivity, whose financial management is organized in accordance with the regulations of the relevant government.
., 24. The financing and calculation is an APBN fund which is allocated to the Minister of Finance/Treasurer of the State as a Budget User in addition to those allocated to the Ministry of State/Institution, which in its implementation may be submitted to the Ministry of Finance. The Ministry of State/Weak/other parties as the Power of the Budget Users.
., 25. The DeConcentration Fund is the budget provided with respect to the devolution of the implementation of the activities of the central government in the area to the governor as a central government representative with the obligation to report and account for it. Its implementation to the minister/leader of the related agencies.
., 26. A Master's Job Fund is a budget provided with respect to a specific assignment from the central government to the area and/or village with the obligation to report and account for its implementation to the minister/leader of the related agencies.
BAB II
FINANCIAL AND PERFORMANCE REPORTING
Section 2
In the course of the implementation of the APBN/APBD, each mandatory Reporting Entity is conscripted and presents:
a. Financial Report; and
B. Performance Reports.
Section 3
(1) The Reporting Entity as referred to in Section 2 consists of:
., a., a. Central government;
B. Local government;
C. Ministry of State/Lemways; and
D. General Treasurer of State.
.,, (2) The Reporting Entity of the Ministry of State/Institution as referred to in paragraph (1) the letter c is specified in the Regulation of the Minister of Finance as the General Treasurer of State.
Section 4
.,, (1) Any Budget User power in the environment of a Ministry of State/Institution is an Accounting Entity.
.,, (2) the Regional General Treasurer and each Budget User in the local government environment is an Accounting Entity.
BAB III
FINANCIAL REPORT COMPONENT
Section 5
(1) The central government/regional government Finance Report of the non-IBM shall consist of:
., a., a. Budget Realization Report;
B. Balance sheet;
C. Cash Flow Reports; and
D. Note to the Financial Report.
.,, (2) The Financial Reporting of the Ministry of State/Institut/Enterprise Device Workspace at least consists of:
., a., a. Budget Realization Report;
B. Balance sheet; and
C. Note to the Financial Report.
.,, (3) the State/Region General Treasurer Financial Report/Region at least consists of:
., a., a. Budget Realization Report;
B. Balance sheet;
C. Cash Flow Reports; and
D. Note to the Financial Report.
., (4) The addition of the elements of the Financial Report elements as referred to in paragraph (1), paragraph (2), and paragraph (3) is specified in the Regulation of the Minister of Finance and/or by the committee that compiles SAP.
.,, (5) Illustration of the Budget Realization Report, Neraca, and Kas Current Report, as well as the composition of the Note over the Financial Report presented on Appendix I, its use is tailored to the needs and conditions of SAP.
Section 6
.,, (1) The Financial Report as referred to in Section 5 is compiled and presented in accordance with SAP.
.,, (2) The drafting of the Government Financial Report as referred to in Article 5 is generated from a Governance Accounting System.
Section 7
.,, (1) The Budget Realization Report as referred to in Article 5 presents the realization of income, shopping, and financing that is compared to its budget and with the realization of the prior period.
.,, (2) Neraca as referred to in Article 5 presents the assets, debt, and equity funds compared to the previous period.
.,, (3) The Kas Current Report as referred to in Section 5 presents cash flow from operating activities, cash flow from non financial asset investing activities, cash flow from financing activities, and cash flow of non-budget activities compared to previous periods.
BAB IV
THE DRAFTING OF THE FINANCIAL REPORT
Section 8
.,, (1) the Minister/Leader of the Institution as the Budget User compiled the Financial Report as referred to in Article 5 of the paragraph (2) as the responsibility of the implementation of the APBN in the Ministry of State/Institution in question and present it to President through Minister of Finance.
.,, (2) the Minister of Finance as the Treasurer of the State drafted the Financial Report as referred to in Article 5 of the paragraph (3) as the responsibility of the management of the state treasury and presenting it to the President.
.,, (3) the Financial Reporting as referred to in paragraph (1) and paragraph (2) are delivered at least 2 (two) months after the end of the budget year.
.,, (4) For the execution of financial checks, Financial Reports as referred to in paragraph (1) and (2) are delivered to the Financial Examiner Agency.
Section 9
.,, (1) the Finance Minister composed the central government Financial Report as referred to in Article 5 of the paragraph (1) to meet the accountability of the implementation of the APBN.
., (2) the central government Finance Report as referred to in paragraph (1) is compiled under the Finance Report of the Ministry of State/Institute as well as the report of the responsibility of the management of the state treasury as referred to in Article 8.
.,, (3) the Financial Report as referred to in paragraph (1) is delivered by the Minister of Finance to the President, for next to be delivered to the Financial Examiner Agency no later than 3 (three) months after the budget year is over.
Section 10
.,, (1) The Head of the Regional Workforce Unit as the Budget User compiled the Financial Report as referred to in Section 5 of the paragraph (2) as the responsibility of implementation of the APBD on the Regional Device Works Unit in question and Submit it to the governor/bupati/mayor through the Regional Financial Manager.
.,, (2) Regional Financial Management Officials as the Regional General Treasurer compiling the Financial Report as referred to in Article 5 of the paragraph (3) as the accountability of the area's treasury management and present it to the governor/bupati/mayor.
.,, (3) the Financial Reporting as referred to in paragraph (1) and paragraph (2) are delivered at least 2 (two) months after the end of the budget year.
Section 11
.,, (1) Regional Financial Reporting Officials are compiling an area government Financial Report as referred to in Article 5 of the paragraph (1) to be delivered to the governor/bupati/mayor to fulfill the accountability of implementation of the APBD.
.,, (2) the local government Finance Report as referred to in paragraph (1) is compiled under the Financial Reporting Unit of the Regional Devices as well as the report of the management of the area's treasury as referred to in Article 10.
.,, (3) the Financial Reporting as referred to in paragraph (1) is delivered by the governor/bupati/mayor to the Financial Examiner Agency no later than 3 (three) months after the budget year is ended.
Section 12
.,, (1) the Minister/Leader of the Institution provides a response and makes an adjustment to the Financial Report as referred to in Article 8 of the paragraph (1) based on the results of the Financial Examiner 's Agency' s examination of the Ministry of State/Institute Financial Report In question.
.,, (2) the financial statements that have been customized to the response busan as referred to in paragraph (1) are delivered to the Minister of Finance by the minister/chief agency no later than 1 (one) week after reports of the results of the examination published the Financial Examiner 's Agency for use as an adjustment material of the central government' s Financial Report.
.,, (3) the Minister of Finance on behalf of the government provides a response and is doing an adjustment to the Financial Report as referred to in Article 9 of the paragraph (3) based on the results of the Financial Examiner 's Agency' s examination of the Ministry Financial Report State/Institution and the Central government Finance Report as well as other corrections based on SAP.
Section 13
The governor/bupati/mayor provides a response and makes an adjustment to the Financial Report as referred to in Article 11 of the paragraph (3) based on the results of the Financial Examiner 's Agency' s examination of the local government Finance Report as well as correction other based on SAP.
Section 14
.,, (1) Based on the Financial Report as referred to in Article 12 of the paragraph (3), the Finance Minister compiled a draft bill on the accountability of the APBN implementation.
.,, (2) The draft law as referred to in paragraph (1) is delivered by the President to the House of Representatives no later than 6 (six) months after the budget year ends.
Section 15
.,, (1) Based on the Financial Report as referred to in Article 13, the Regional Financial Manager is compiling an area regulation draft on the accountability of implementation of the APBD.
.,, (2) The design of the regional regulations as referred to in paragraph (1) is delivered by the governor/bupati/mayor to the Regional People's Representative Council no later than 6 (six) months after the budget year is over.
.,, (3) The draft of regional regulations as referred to in paragraph (1) which has been approved along with the Regional People ' s Representative Council, to the level of provincial government delivered to the Minister of the Interior, and to the government level The county is delivered to the governor.
Section 16
Interagency relations in the process of drafting the implementation of the implementation of APBN/APBD are described in the diagram listed in Annex II.
BAB V
PERFORMANCE REPORT
Section 17
.,, (1) the Performance Report as referred to in Section 2, contains a summary of the output of each of the activities and the results achieved from each of the programs as specified in the APBN/APBD implementation document.
.,, (2) The Form and content of the Performance Report is adjusted to the bank and the contents of the work plan and the budget as specified in the relevant government regulations, the illustration of the Performance Report format is presented in Annex III.
Section 18
.,, (1) the Minister/Leader of the Institution as the Budget User compiled the Performance Report as referred to in Article 17 and presented it to the Minister of Finance, the Minister of State of the National Development Planning, and the Minister of State of Pendayagunaan The State apparatus.
.,, (2) the Performance Report as referred to in paragraph (1) is delivered at least 2 (2) months after the budget year ends.
Section 19
.,, (1) the Head of the Regional Workforce Unit as the Budget User compiled the Performance Report as referred to in Article 17 and present it to the governor/bupati/mayor, and the Minister of State of the State of Aparatur of the State.
.,, (2) the Performance Report as referred to in paragraph (1) is delivered at least 2 (2) months after the budget year ends.
Section 20
.,, (1) the Performance Report as referred to in Section 17 is generated from a government agency performance accountability system organized by each Reporting Entity and/or Accounting Entity.
.,, (2) The government agency performance accountability system as referred to in paragraph (1) is developed integrally with the planning system, budgeting systems, treasury systems, and Governance Accounting System.
.,, (3) Further provisions concerning the performance accountability system of government agencies as referred to in paragraph (2) are set forth in the Presidential Regulation.
., (4) The Presidential Regulation as referred to in paragraph (3) was proposed by the Minister of Finance after coordinating with the Minister of State of National Development Planning, Minister of State of the Union of Personnel, and the Minister of the Interior.
.,, (5) the government agency ' s performance accountability system as referred to in paragraph (1) at least includes the output development of each of the activities and the results achieved from each program as specified in the APBN/APBD implementation document.
.,, (6) The Relationship of the Performance Report and Financial Reports are described in the diagram listed in Annex IV.
BAB VI
FINANCIAL REPORT SUPPLEMENT
Section 21
The Financial Report as referred to in Article 5 of the paragraph (2) is attached to the BLU financial report a succinct form.
Section 22
.,, (1) the Financial Report as referred to in Section 5 of the paragraph (1) is enclosed by the Overview of the State/Regional Enterprise financial report.
.,, (2) Overview of the State Company's financial statements/Regions as referred to in paragraph (1) compiled by the Minister of Finance/governor/mayor as a representative of the central government/area in the wealth ownership of the central government/region separated.
., (3) The form and content of an overview of the State Company ' s financial statements/Regions as referred to in paragraph (1) is as set forth in Annex V.
Section 23
.,, (1) To meet the provisions of drafting the State Company ' s financial statements as referred to in Article 22, the designated minister and/or authorized to represent the central Government as a traveler/capital of the State of the State Deliver:
.,
., a., a. State Company's financial statements that have not been audited to the Finance Minister no later than 2 1/2 (two and a half) months after the year of APBN ended; and
., b. The State Company's financial statements that have been audited to the Minister of Finance at least 5 1/2 (five and a half) months after the year of APBN ended.
.,, (2) To meet the provisions of the drafting of the Regional Company ' s financial statements as referred to in Article 22, the Regional Enterprise is required to deliver:
.,
., a., a. Unaudited Regional Enterprise Financial Reports to Regional Financial Management Officials no later than 2 1/2 (two and a half) months after the APBD year ended; and
., b. Area Company's financial statements that have been audited to Regional Financial Management Officials no later than 5 1/2 (five and a half) months after the APBD year ended.
Section 24
Financial Reports as referred to in Section 5 may be attached an overview and/or non-financial additional information relevant.
BAB VII
STATEMENT OF RESPONSIBILITY
Section 25
.,, (1) the annual Finance Report of the Ministry of State/Weak/Government of the Regional Devices as referred to in Section 5 is accompanied by a statement of responsibility signed by the menteri/leadership The Governor/regent/mayor/head of the Regional Device Workforce.
.,, (2) the annual Financial Reporting section of the Budget and Calculation Allocated to the Ministry of State/Institution, and the local government, delivered separately and accompanied by a statement of responsibility signed by The/or the governor/bupati/mayor who receives the appropriation of the Budget and Calculations.
Section 26
.,, (1) The statement of responsibility as referred to in Article 25 contains the statement that the management of APBN/APBD has been held under the adequate Intern Control System and financial accounting has been organized in accordance with SAP.
.,, (2) The form and content of the statement of responsibility as referred to in paragraph (1) is made in accordance with Appendix VI.
BAB VIII
THE FINANCIAL AND INTERIM PERFORMANCE REPORT
Section 27
.,, (1) the Chief of the Unit of Work as the Power of the Budget User in the Ministry of State/Institute environment delivering the interim Financial Reporting and Performance at least quarterly to the Minister/Leader of the Institute.
.,, (2) the Minister/Leader of the Institution compiling a Financial Report and interim Performance of the Ministry of State/Instituts under the Financial Report and the interim Performance of the Budget User power as referred to in paragraph (1) and presenting it to the Minister Finance, Minister of Planning, and Minister of State of the State of Aparatur.
.,, (3) the Head of the Regional Device Works as a Budget User/Power Budget User delivers an interim Financial Report and an interim Performance at least quarterly to the governor/bupati/mayor, attached to the Financial Report and An interim performance of the execution of the activities of the DeConcentration Fund/Assent Task Force.
., (4) Further provisions on the form, contents, and layout of the delivery of the Financial Report and interim Performance in the central government environment are set up in the Regulation of the Minister of Finance, and in the local government environment are set in Regulation Minister of the Interior.
BAB IX
FINANCIAL STATEMENTS FOR EXECUTION
DECONCENTRATION/TASK/TASK ACTIVITIES
THE DISSENER
Section 28
.,, (1) the Regional Device Workforce that is the executor of the DeConcentration Fund organizes accounting and compiling the Financial and Performance Report as applicable to the Budget User's power at the central government level.
.,, (2) the Head of the Regional Device Works delivered the Financial and Performance Report on the execution of the activities of the Deconcentration Act as referred to in paragraph (1) to the governor and the Minister/Leader of the associated Institution.
.,, (3) the Governor prepares the Joint Financial and Performance Report based on the report received from the Regional Device Workforce that is the executor of the DeConcentration Fund, and further deliver it to the Minister/Leader of the Institute related as well as to the President through the Finance Minister.
Section 29
.,, (1) the Regional Device Workforce that becomes the executor of the Governing Task organizes accounting and compiling the Financial and Performance Reports as applicable to the Budget User's power at the central government level.
.,, (2) the Financial and Performance Report on the execution of the Governing Task as referred to in paragraph (1) is delivered to the governor/regent/mayor and the Minister/Leader of the associated Institution.
.,, (3) the Governor/bupati/mayor prepares the Financial Report and the combined Performance based on the report received from the Regional Device Workforce that became the executor of the Host Task Force and subsequently delivered it to the Minister/Chairman of the related agencies as well as to the President through the Finance Minister.
Section 30
.,, (1) the Financial and Performance Report on the execution of the activities of the DeConcentration Fund/Task Force is reported to be integrated in the Ministry of State Financial Report/The Budget User Institute concerned.
.,, (2) the Financial and Performance Report on the execution of the activities of the DeConcentration Fund/Task Force is attached to the APBD implementation of the APBD execution report.
., (3) Further provisions on the manner of organizing the accounting and drafting of the Financial Report and Performance of the implementation of the activities of the Concentration Fund/Task Force activities are set up in the Regulation of the Minister of Finance.
BAB X
ACCOUNT ACCOUNTABILITY
TREASURER
Section 31
.,, (1) the admission/expenditure Treasurer is contesting and compiling reports of responsibility for the money he is responsible for in the course of implementation of the APBN/APBD.
.,, (2) the treasurer ' s liability report as referred to in paragraph (1) presents information about the initial balance, addition, use, and final balance of the provisions of the provisions of the inventory at a time period.
.,, (3) The treasurer ' s accountability report as referred to in paragraph (2) is delivered to the State/State General Treasurer/State General Treasurer/Region, Minister/Chairman of the Institute/governor/bupati/mayor, and the Financial Examiner Agency.
.,, (4) Further provisions on the governance of the company and the drafting of the treasurer's accountability report as well as its delivery to the central government level are set up in the Regulation of the Minister of Finance, and for the level of government of the area is set up with the Governor/Regent ' s Ordinance/Mayor by referring to the guidelines set by the Minister of the Interior.
BAB XI
MANAGERIAL REPORTS IN THE FIELD
FINANCE
Section 32
.,, (1) The managerial statements in the finance field can be generated from the Governance Accounting System.
., (2) Further provisions of type, form, content, and governance of the managerial reporting as referred to in paragraph (1) are governed by the rules of the Minister/Chairman of the Institution/the governor/regent/mayor or any other appointed official.
BAB XII
INTERNAL CONTROL
Section 33
., (1) To improve the reliability of the Financial Report and Performance as set out in this Government Regulation, any Reporting and Accounting Entity is required to host an Intern Control System in accordance with regulatory provisions Related legislation.
.,, (2) In the Intern Controlling System as referred to in paragraph (1) must be created a reconciliation procedure between the financial transaction data accrued by the Budget User/Power of the Budget User with the financial transaction data that He is not a member of the State/Region General Treasurer.
.,, (3) The government of the government's internal supervision in the Ministry of State/Weak/regional governments conduct a review of the Financial and Performance Report in order to ensure the reliability of the information presented before being delivered by the Minister/Leadership Institutions/governors/mayors to parties as set out in Section 8 and Section 11.
.,, (4) the Minister of Finance as the Treasurer of the State of State is appointing an internal government oversight apparatus to conduct efficiency evaluation and effectiveness of the implementation of Budget and Calculation activities and the DeConcentration/Duty Fund The Host of the Budget User/Power User is concerned.
BAB XIII
ADMINISTRATIVE SANCTION
Section 34
.,, (1) Any delay of the delivery of the Financial Report by the Budget User/Power User at the central government level caused by accident and/or omission, the Minister of Finance as the General Treasurer of the State can provide The suspension is either a suspension of budget execution or a delay in the funds
., (2) Any delay of the delivery of the Financial Report by the Budget User/Power Users at the local government level caused by accident and/or omission, the head of the regional financial manager's workforce as Treasurer The Regional General may sanction either a suspension of budget execution or a delay in the funds of funds.
.,, (3) Further provisions on the manner of the awarding of the sanction as referred to in paragraph (1) are governed with the Regulation of the Minister of Finance.
., (4) Further provisions on the manner of the sanction of the sanction as referred to in paragraph (2) are governed by the Rules of the Governor/Regent/Mayor by referring to the guidelines set forth in the Regulation of the Home Minister.
.,, (5) Sanctions as referred to in paragraph (1) and paragraph (2) do not free the Budget User's power from the mandatory delivery of the Financial Report.
BAB XIV
THE TRANSITION PROVISION
Section 35
.,, (1) the implementation of the Financial Reporting and Performance Reporting provisions of the central government as set out in this Government Regulation is in effect no later than on the 2006 Budget year.
.,, (2) the implementation of the Financial Reporting Terms and Performance of the Local Government Instancy as set out in this Government Regulation is in effect no later than the APBD of the 2007 budget.
Section 36
Any provision that governs the Financial Reporting and the Performance of Government Instancy remains in effect as long as not contradictory and/or is not yet set up with new provisions as the implementation of this Government Regulation.
BAB XV
CLOSING PROVISIONS
Section 37
The provisions of this Act as a follow-up to this Government Regulation as referred to in Article 20 are already completed at least 1 (one) year since the Government's Ordinance is promulred.
Section 38
This Government Regulation shall come into effect on the date of the promulctest.
In order for everyone to know it, order the invitational of this Government Regulation with its placement in the State Sheet of the Republic of Indonesia.
.,, Set in Jakarta
on April 3, 2006
PRESIDENT OF THE REPUBLIC OF INDONESIA,
-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on April 3, 2006
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
HAMID AWALUDIN
ADDITIONAL
STATE SHEET RI
| No. 4614 | (Explanation Of 2006 State Sheet Number 25) |
EXPLANATION
Above
GOVERNMENT REGULATION OF THE REPUBLIC OF INDONESIA
No. 8 YEAR 2006
ABOUT
FINANCIAL REPORTING AND PERFORMANCE OF GOVERNMENT AGENCIES
I. UMUM
., prior to the expiration of the legal package in the field of state finance, the provisions of applicable laws require the accountability of the country ' s financial management in the form of calculating the state/area budget. The form of this report only informs the cash flow of APBN/APBD in accordance with the budget format passed by the legislature, without including any information about the position of wealth and government obligations. Such reports, in addition to containing limited information, were also the time for which the legislature was too late. Reliability (reliability) financial information presented in budget calculations is also very low because the hosted accounting system is not yet based on accounting standards and is not supported by data devices and adequate processes.
.,, a concrete effort in realizing accountability and transparency in a government environment requires any state financial manager to deliver financial management accountability reports with broader coverage and timely coverage. Law Number 17 of the Year 2003 on State Finance confirms that the report of the financial liability is referred to in the form of the Financial Report that at least includes the Budgeting Realization Report, the balance sheet, the Cash Flow Report, and Note to the Financial Report, and are compiled based on SAP.
.,, Act Number 1 of 2004 on the State Treasury further clarify that the Financial Report is intended to be compiled based on the mandatory accounting process executed by each Budget User and the Power of the Budget User As well as manager of the State/Regional Treasurer. In respect of that, the central government and any local government need to organize an accounting in a system whose pedomy is set forth by the Minister of Finance for the central government environment and by the Minister of the Interior for the environment Local government.
.,, one of the most important things in accounting practice and financial reporting in the government environment is related to the establishment of an agency working unit that has explicitly public responsibility where its financial statements are mandatory. audited with the opinion of the inspector-in-law institute. The instance is classified as a Reporting Entity. While other agencies are required to host an accounting and play a limited role as an accounting entity serves as a contributing contributor to the Financial Report compiled and delivered by the Reporting Entity. In this Government Regulation is specified that which includes the Reporting Entity is (i) the central government, (ii) the local government, (iii) each Ministry of State/Institution, and (iv) the General Treasurer of the State. In the meantime, any Budget User power, including the executor entity Deconcentration/Assent Task Force, to the central government level, the Regional Device Works Unit, the Regional General Treasurer, and the specific Budget User power at the area level required to conduct accounting as an Accounting Entity.
.,, this Government Regulation outlines the more detailed financial Report components that are required to be compiled and delivered by every level of the Budget User, the treasury manager, and the local government/area government. In addition, it is governed by a hierarchate of accounting activities from the level of the acting work unit until the administration of the central government's Financial Report/area with the schedule provision set out in this Government Regulation.
.,, According to Act No. 17 of 2003, it is stipulated that the government 's Financial Report in turn should be audited by the Financial Examiner' s Agency (BPK) before being delivered to the legislature according to its authority. The BPK Examination is in the framework of opinion (opinion) as mandated by Law Number 15 of 2004 on the Examination of the State Financial and Financial Responsibility. As such, the Financial Reporting compiled by the government delivered to the BPK to be examined is still unaudited (unaudited financial statements). As usual, the Financial Report after being examined can be adjusted based on the audit findings and/or other corrections required by SAP. The Finance Report which has been vetted and has been corrected which is next proposed by the central/regional government in a draft law or area regulation on the central government Finance Report/area to be discussed with and approved by DPR/DPRD.
., in addition, according to Act No. 17 of 2003, on the draft law or local regulations on the central government Finance Report/area included or attached additional information regarding the Performance of government agencies, that is, The achievements that are successfully achieved by the Budget Users in connection with the budget have been used. Disclosure of the information about this Performance is relevant to the changes in government budgeting paradigms that are defined by clearly the outputs of any activity and outcome of each program. For such purposes, it needs to be composed of a government agency Performance accountability system integrated with a strategic planning system, budgeting system, and Governance Accounting System. The provisions covered in the government agency's performance accountability system are at once intended to replace the provisions contained in Presidential Instruction Number 7 of 1999 on the Accountability Performance Of Government Agencies, so that Can only be used to create a new version of the Cloud Service.
.,, in addition, against the central government Financial Reports package/area included also the overview of the State/area Corporate Finance Report for the same period. This Government Regulation governs further the matters related to the presentation of the additional information in question.
.,, in order to strengthen the accountability of budgeting and treasury management, each official presenting the Financial Report is required to give a statement of responsibility for the Financial Report concerned. The Minister/regent/regent/mayor/walic/mayor/head of the Regional Device Works must clearly state that the Financial Report has been compiled under the adequate Intern Control System and information contained on the Financial Report has been presented in accordance with SAP.
.,, this Government Regulation is the cornerstone for the staging of accounting activities ranging from the Budget User's work unit, the drafting of the Financial Report by the Reporting Entity and its presentation to the BPK to be audited, up to the design of the draft The laws or regulations applicable to the IBM International Code of Laws (of IBM) are the laws of the United States However, all matters relating to the discussion of the report of the responsibility of the implementation of the APBN/APBD by the legislature or the use of such reports by the relevant parties are not covered by its rules in this Government Regulation.
II. SECTION BY SECTION
Section 1
.,, pretty clear.
Section 2
.,, pretty clear.
Section 3
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, the Ministry of State/Institution Reporting Entity is set by the Minister of Finance based on the consideration of self-reliance on budgeting, management of activities, and the magnitude of the budget.
Section 4
.,, Verse (1)
., referred to as the Budget User's power in this paragraph is any unit of work that has its own budget implementation document, including a working unit that obtained the appropriation of the budget from the Budget and Calculation Budget.
Verse (2)
.,, the Budget User's power in the local government environment may be designated as an accounting entity by the governor/bupati/mayor if it has a separate budget execution document, a relatively large amount of budget, and management. Its activities are done independently.
Section 5
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, pretty clear
Verse (4)
.,, the addition of elements of the regional government-level Financial Report elements is set by the Finance Minister after coordinating with the Minister of the Interior.
Verse (5)
.,, pretty clear
Section 6
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, the reliability Level of Financial Reports is closely related to the reliability of the accounting system organized by government agencies. The accounting system needs to be developed by referring to SAP and considering the necessary supporting conditions, especially personnel, information technology support, procedures and workouts, standard estimation charts, and institutions or supporting organizations. Accordingly, the accounting system was developed according to the needs and complexity level of both financial and technical fields.
Government Accounting System at the central government level is governed by the Regulation of the Minister of Finance, while at the government level the area is governed by the Governor/Regent's Ordinance/Mayor refers to the regional regulations on financial management region and guidelines on government regulations regarding SAP.
Article 7
.,, pretty clear.
Article 8
.,, Verse (1)
.,, the Finance Report of the Ministry of State/Institutions as referred to in this paragraph is a consolicsian with the financial statements of the BLU as well as a unit of work that organizes its own fund management and is structurally under it.
Verse (2)
.,, the Finance Minister's Financial Report/State General Treasurer as referred to in this paragraph includes the Financing Budget and the calculation that is compiled under the Financial Report of the financing of the Financing Budgeting and/or Financial Services. Calculations.
Verse (3)
.,, pretty clear
Verse (4)
.,, the Financial Reports that are submitted to the Financial Examiner ' s Board as referred to in this paragraph constitute the Financial Report with unaudited status.
Article 9
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, the President may delegate to the Minister of Finance on behalf of the central government to deliver the Financial Report with unaudited status as referred to this paragraph to the Financial Examiner ' s Agency in order Financial checkup.
Article 10
.,, Verse (1)
.,, the technical and accounting of the Financial Reports as referred to in this paragraph may be held directly by the Budget User's work unit or assisted by the work force/other party specified by the IBM SaaS. The governor/bupati/mayor is based on the consideration of the available resource conditions, but the responsibility for the report is in the corresponding Budget User's work unit.
The Regional Work Unit's Financial Report as referred to in this paragraph is a consolicsian with a BLU financial report which is structurally subordinated.
Verse (2)
.,, pretty clear
Verse (3)
.,, pretty clear
Article 11
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, the Financial Report as referred to in this paragraph is the Financial Report with unaudited status. The delivery of such Financial Reports to the Financial Examiner ' s Agency is in the course of implementation of financial checks.
Article 12
.,, Verse (1)
.,, a customized Financial Report as referred to as a Financial Report with status has been checked (audited).
Verse (2)
.,, a customized Financial Report as referred to as a Financial Report with status has been checked (audited).
Verse (3)
.,, the adjusted Financial Report as intended to be a Financial Report with status has been checked (audited).
In question, another correction in this paragraph is an adjustment to the Financial Report compiled by the central government based on financial data obtained after the unaudited Financial Report is delivered to the Financial Examiner's Agency.
Article 13
.,, the adjusted Financial Report as intended to be a Financial Report with status has been checked (audited).
In question, another correction to this paragraph is an adjustment to the Financial Report compiled by the local government based on the financial data obtained after the unaudited Financial Report is delivered to the Financial Examiner's Agency.
Section 14
.,, pretty clear.
Article 15
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, the delivery of the planned area regulatory draft is in order to evaluate each draft of the regional regulations regarding the APBD to conform to the general interest and the higher laws.
Section 16
.,, pretty clear.
Section 17
.,, Verse (1)
.,, the manner in which the performance of activities and performance indicators is based on the provisions of government regulations on government work plans and government regulations on the drafting of the Ministry of Work plans and budget State/Institution.
The Performance Realization of the Performance is presented with the planned and budgeted Performance as set forth in the Ministry/Institute of Work Plan and the Regional/Local Government Workspace/Local Government Workspace/Local Government The budget year is concerned.
Verse (2)
.,, pretty clear
Article 18
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Section 19
.,, pretty clear.
Section 20
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, pretty clear
Verse (4)
.,, the Presidential Regulation is referred to set between the other contents and the form of the Performance Report. The concept of the rule was composed by a team consisting of elements of the Ministry of Finance, the Ministry of State of National Development Planning, the Ministry of State of the Ministry of Personnel, and the Ministry of the Interior.
Verse (5)
.,, pretty clear
Section 21
.,, the concise form intended in this paragraph is the face of financial statements. In the event of a BLU in the local government environment it is structurally not structurally by a Regional Device Working Unit, a concise BLU financial report is referred to directly attached to the local government's Financial Reports as referred to in the Article 5 of the paragraph (1).
Article 22
.,, pretty clear.
Section 23
.,, pretty clear.
Section 24
.,, non-financial additional information as referred to among other employee statistics, turnover of officials, and the description of natural disasters.
Section 25
.,, a government official who makes a statement of responsibility as contemplated in this section may require the officials who are subordinated to make a similar statement of responsibility within each of the limits of each responsibility.
Article 26
.,, pretty clear.
Section 27
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, the Budget User power referred to in this paragraph is the power of the Budget User in the local government environment that has been designated as an Accounting Entity.
Verse (4)
.,, the Minister of Finance and the Minister of the Interior are coordinating with the Minister of State of the State of Personnel regarding the Interim Performance Reporting before the rules are set.
Article 28
.,, pretty clear.
Article 29
.,, pretty clear.
Article 30
.,, pretty clear.
Article 31
.,, pretty clear.
Section 32
.,, Verse (1)
.,, the managerial report in finance is a report that presents financial information to assist governance management in decision making and control related to financial management.
Verse (2)
.,, the Regulation on type, form, content, and governance of managerial reporting on this verse may be formed in accordance with the needs of the Ministry of State/Lemhow/local government.
Section 33
.,, Verse (1)
.,, pretty clear
Verse (2)
.,, pretty clear
Verse (3)
.,, Reviu by the government's internal supervision apparatus to the Ministry of State/regional government as referred to in this paragraph does not limit the task of examination/supervision by other examiners/supervisors in accordance with its authority.
Verse (4)
.,, pretty clear
Article 34
.,, pretty clear.
Section 35
.,, pretty clear.
Section 36
.,, pretty clear.
Section 37
.,, pretty clear.
Article 38
.,, pretty clear.
