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Government Regulation Number 58 In 2005

Original Language Title: Peraturan Pemerintah Nomor 58 Tahun 2005

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rofit, and in performing its activities is based on principles of efficiency and productivity.
., 64. An SPD is a document that states the availability of funds to carry out activities as a basis for the publishing of the SPP.
., 65. Investment is the use of assets to benefit economic benefits such as interest, dividends, royalties, social benefits and/or other benefits so as to improve the ability of the government in order to service to society.

The Second Part
Scope ., 32. Regional loans are all transactions that result in areas receiving amounts of money or receiving benefits that are worth the money from other parties so that the area is burdened by the obligation to pay back.
., 33. Medium Term Spending framework is a budgeting approach based on policy, with decision making on the policy being conducted in a more than one-year budget perspective, by considering the cost implications of the cost. Concerned decisions are made in the next year that are poured in the forward forecast.
., 34. Forward estimate is the calculation of the fund needs for the next budget year of the planned year to ensure continuity of the program and activities that have been approved and become the basis for the drafting of the year's budget. Next.
., 35. Performance is the output/results of the activities/programs that will or has been achieved in connection with the budget usage with quantised and measurable quality.
., 36. Unified budgeting is the creation of an integrated annual financial plan for all types of shopping to carry out government activities based on the principle of achieving the efficiency of the allocation of funds.
., 37. The function is the embodiment of government duties in a particular field that is exercised in order to achieve the national development goals.
., 38. The Program is a Program based on a single or more IBM program that is used for the Program and is not a single-person or non-production use of the Program.
., 39. Activities are part of a program that is performed by one or more work units on SKPD as part of the achievement of measurable goals on a program and consists of a set of resource-hardening actions that are personal (human resources), capital goods including equipment and technology, funds, or a combination of some or all kinds of resources as input (output) to generate output in a barang/service form.
., 40. The target (target) is the expected result of a program or expected output of an activity.
., 41. Output is the goods or services generated by the activities executed to support the achievement of the goals and objectives of the program and policies.
., 42. Outcome is everything that reflects the functioning of the output of activities in a single program.
., 43. The next Regional Long-Term Development Plan (RPJMD) is a planning document for a period of 5 (5) years.
., 44. The Regional Annual Development Plan, next called the Regional Government Work Plan (RKPD), is a Regional planning document for the period I (one) of the year.
., 45. The RKA-SKPD is a planning and budgeting document that contains the SKPD program and activities as well as the budget required to enforce it.
., 46. The next APBD General Policy (KUA) is a document that contains a policy of income, shopping, and financing, and an underlying assumption for a period of one year.
., 47. The subsequent temporary Budget and Plaphone (PPAS) is a priority program and the maximum budget limit provided to SKPD for each program as a reference to the RKA-SKPD drafting.
., 48. DPA-SKPD is a document that includes the revenue and shopping of each SKPD used as the basis for execution by the budget user.
., 49. A subsequent Payment Request Letter (SPP) is a document published by the official in charge of the execution of the activities/treasurer to submit a payment request.
.50. The Fund's subsequent Order of the Funds (SP2D) is a document used as the basis for the fund-raising of funds published by BUD based on SPM.
.51. A subsequent Pay-Use Letter (SPM) is a document used/published by the budgeted user/budget user for the issuer of the SP2D on DPA-SKPD expense load.
.52. The next Direct Repayment Letter (SPM-LS) is a document published by the budget user/budget user power for the SP2D issuer of the DPA-SKPD expenditure load to third parties.
. .53. Supply Money is a amount of cash provided for the working unit in carrying out daily operational activities.
., .54. The next payment letter (SPM-UP) is a document published by the budget user/budget user power for the SP2D issuer of the DPA-SKPD expenditure load used as a supply money for the IBM Cloud Service. Funding the opprational activities of the day-to-day offices.
. .55. The SPM-GU (SPM-GU) is a document published by the budget user/budget user for the issuer of the DPA-SKPD's expense which funds are used to replace it. The money supply has been spent.
.56. The next IBM Cloud Service will be used as part of the Cloud Service for the Cloud Service. of the specified number of provisions of the provisions of the Cloud Service, as specified in the applicable Terms of
.57. Area Debt is the amount of money that is required to be paid to the local government and/or local government rights that may be assessed by money as a result of the agreement or other result under the laws or other resulting resulting resulting from the relevant laws and regulations. Legitimate.
.58. Area-owned items are all items purchased or acquired on an APBD load or derived from any other authorized acquisition.
.59. The Regional Debt is the amount of money that the local government and/or government obligations of the local government can be assessed with money under the laws, agreements, or other legitimate causes.
., 60. The Reserve Fund is a fund set aside to accommodate a need that requires relatively large funds that cannot be met in a one-year budget.
., 61. Area's Internal Financial Control System is a continuous process by which the task and function perform control through auditing and evaluation, in order to ensure the implementation of the policy. financial management of the area in accordance with the plan and the laws.
., 62. The loss of the land is a lack of money, precious letters, and tangible goods, and certainly the amount as a result of acts against the law either intentionally or negligand.
., 63. The next General Services Agency (BLUD) is a SKPD/unit of work on SKPD in an area government environment that is formed to provide services to the community of the provision of goods and/or services sold without preferring. seeking pe on the specified bank.
., 22. The Admissions Treasurer is a functional official who is appointed to accept, store, lease, attempt to, and account for the income money of the area in order to perform the APBD on SKPD.
., 23. A Spend Treasurer is a functional official who is appointed to receive, retain, pay, view, and account for the money for regional shopping purposes in order to conduct the APBD.
24. The admission of the Regions is the money that goes into the area coffers.
25. Local spending is money coming out of the area coffers.
., 26. Regional revenue is the right of government recognized areas as an enhancer of net worth of wealth.
., 27. Regional shopping is the obligation of local government to be recognized as a sacrifice of the value of clean wealth.
., 28. The Regional Budget surplus is the difference between re />
Section 2
Area financial scope includes:
., a., a. area rights to levy Regional taxes and area levy as well as doing loans;
., b. area obligations to host local Government affairs and pay a third party bill;
c. regional acceptance;
D. section expenditure;
., e. Self-managed or other-party wealth, valuables, receivables, goods, and other rights that can be assessed by money, including the wealth that is separated from the company of the Regions;
., f. The wealth of other parties is controlled by the local government in order to host local government and/or public interests.

Section 3
The financial management of the area set up in this Government Regulation includes:
a. the general asas general financial management;
B. the officials that manage the Regional Finance;
c. APBD structure;
D. assemble RKPD, KUA, PPAS, and RKA-SKPD;
e. drafting and setting of APBD;
f. implementation and change of APBD;
G. region ' s financial enterprise;
h. account for implementation of APBD;
i. deficit control and the use of surplus APBD;
J. general cash management of the area;
No, regional debt management;
I. area investment management;
M. region-owned goods management;
N. reserve fund management;
O. area debt management;
p. coaching and supervision of the area ' s financial management;
Q. area loss resolution;
R. the financial management of the regional public services agency;
It's region ' s financial management settings.

The Third Part
The General Asas Financial Management Area

Section 4
.,, (1) Regions Finance are managed in an orderly manner, abiing by law, efficient, economical, effective, transparent, and responsible with regard to the principles of justice, propriety, and benefit to society.
.,, (2) The management of the area ' s financial services is exercised in an integrated system embodied in the APBD that each year is set with local regulations.

BAB II
MANAGEMENT POWER
REGION FINANCE

The First Part
Power holder
Area Finance Management

Section 5
.,, (1) The head of the area as the head of the local government is the holder of the financial management of the area and represents the local government in the possession of the wealth of the separated regions.
.,, (2) Licensee's authorized use of the Program (s) as defined in paragraph (1) has the authority:
., a., a. establish a policy on implementation of the APBD;
B. establish a policy on the management of the area goods;
c. establish the budget/barang/user power;
., d. establish the admissions treasurer and/or the spending treasurer e. establish an official in charge of regional acceptance polls;
., f. establish an official in charge of debt management and area debt;
., g. establish an official who is in charge of the area ' s management of goods; and
., h. establish an official who is in charge of testing the bill and ordered the payment.
.,, (3) The financial management power of the area as referred to in paragraph (1) is exercised by:
., a., a. the head of the regional financial managing unit of the region as PPKD;
B. The head of the SKPD as an official budget user/regional item.
.,, (4) In p (5) the kckuasaan is referred to in verse (3), the regional secretary acts as the regional financial management coordinator.
(5) The discourse of power as referred to in verse (2), verse (3), and verse (4) are defined by the decision of the head of the field in the rules of the invitation-invitation.

The Second Part
Regional Financial Management Coordinator

Section 6
.,, (1) the Regional Financial Management Coordinator as referred to in Article 5 of the paragraph (4) has a coordination task in the field:
., a., a. the drafting and execution of the management policy of APBD;
B. drafting and execution of regional goods management policies;
c. Drafting of APBD design and APBD change design;
., d. drafting of the Raperda APBD, Changes APBD, and implementation of implementation of APBD;
., e. the duties of the regional planner 's officials, the PPKD, and the area' s financial watchdog officials; and
., f. Drafting of the regional financial statements in order to account for the implementation of the APBD.
.,, (2) In addition to the tasks referred to in paragraph (1) the regional financial management coordinator also has a task:
., a., a. lead the local government budget team;
B. setting up the APBD execution guidelines;
c. preparing regional goods management guidelines;
D. Provide DPA-SKPD; and
., e. Perform other regional financial management coordination tasks based on the power given by the head of the area.
.,, (3) the area ' s financial management coordinator is responsible for the execution of tasks as referred to in paragraph (1) and verse (2) to the head of the area.

The Third Part
The Region ' s Financial Management Official

Section 7
(1) PPKD has the following task:
., a., a. assemble and execute the area ' s financial management policy;
B. Drafting the APBD design and the APBD Change design;
.,, of c. carrying out regional income polling that has been established with the Regional Regulation;
D. perform the Regional General Treasurer function;
., e. Compiling an area financial report in the framework of implementation of the APBD; and
., f. exercised other duties based on the power given by the head of the area.
(2) PPKD as BUD authorized:
., a., a. draw up the policy and implementation guidelines of the APBD;
B. passing the DPA-SKPD;
c. performs implementation control of APBD;
., d. provide technical guidance for the implementation of the area's treasury receipts and expenses;
e. implement the regional tax rate;
., f. monitor the implementation of APBD ' s receipts and expenses by banks and/or other financial institutions that have been appointed;
G. attempt to and set the necessary funds in the implementation of the APBD;
h. save section money;
i. establish the SPD;
J. implement regional money placements and manage/view investments;
., k. Make a payment based on the request of a budget user on the local cash account load of the area;
., l. prepare for the implementation of the loan and grant bail on behalf of the local government;
M. carry out loan grants on behalf of the local government;
N. doing debt management and regional debt;
O. performing field debt billing;
p. carrying out the area ' s accounting and financial reporting systems;
Q. present regional financial information;
., r. carry out the management policies and guidelines and the ponghapusan of the area.

Section 8
.,, (1) PPKD as BUD appoints officials in the area of the area ' s financial manager working unit as the power of the BUD.
.,, (2) The designation of BUD power ad RKPD which is the definition of RPJMD by using materials from the Renja SKPD for a term 1 (one) year which refers to the Government Work Plan.
.,, (2) Renja SKPD as referred to in paragraph (1) is the definition of Renstra SKPD compiled based on the evaluation of the achievement of implementation of the program and activities of previous years.
.,, (3) RKPD as referred to in paragraph (1) contains the design of the regional economic framework, priority development and area obligations, measured work plan and its funding, both of which are implemented directly by the local government and in place by encouraging community participation.
.,, (4) The region ' s obligations as referred to in paragraph (3) consider the achievement of the standard service standard of the minimum service in accordance with the laws.

Section 33
.,, (1) the RKPD as referred to in Section 32 of the paragraph (1) is compiled to guarantee the connection and consistency between planning, budgeting, execution, and supervision.
.,, (2) The drafting of the RKPD was completed no later than the end of May of the previous budget year.
.,, (3) RKPD as referred to in paragraph (2) is set with regional head regulations.

The Second Part
ABD General Policy

Section 34
.,, (1) The head of the area based on RKPD as referred to in Article 32 of the paragraph (1), compiling an APBD general policy design.
.,, (2) The drafting of the APBD ' s general policy design as referred to in paragraph (1) guidelines on the APBD drafting guidelines set forth by the Minister of the Interior each year.
.,, (3) The head of the area delivers the general policy draft of the next budget year as referred to in paragraph (2) as the basis of the drafting of the RAPBD to the DPRD no later than the mid-June period of the budget year.
.,, (4) The APBD general policy draft that has been discussed with the head of the region with the DPRD in the RAPBD preliminary talks as referred to in paragraph (3) is further agreed to be the General Policy of APBD.

The Third Part
Temporary Budget Priority and Plaphone

Section 35
.,, (1) Based on the general policy of the agreed APBD, the local government and the DPRD discuss the draft priorities and the temporary budget plaphones delivered by the head of the area.
.,, (2) The temporary budgeting and temporary budget plaphone as referred to in paragraph (1) is the slowest of the second week of July of the previous budget year (3) the priority subject and the temporary budget plaphone as referred to in the paragraph (1) exercised by the steps as follows:
., a., a. determining the priority scale in mandatory affairs and choice affairs;
B. define program order in each affair;
c. compiled a temporary budget plaphone for each program.
.,, (4) APBD ' s general policy and temporary budget priorities and plaphones which have been discussed and agreed alongside the head of the area and the DPRD are poured in a memorandum of agreement signed jointly by the regional head and the leadership of the DPRD.
.,, (5) The head of the area under a memorandum of agreement as referred to in paragraph (4) publishes the drafting guidelines of RKA-SKPD as the SKPD chief guideline makes up RKA-SKPD.

The Fourth Part
Work Plan and the SKPD Budget

Section 36
.,, (1) Based on the RKA-SKPD drafting guidelines as referred to in Article 35 of the paragraph (5), the SKPD chief drafted RKA-SKPD.
.,, (2) RKA-SKPD is structured using an area medium term spending framework approach, integrated budgeting and budgeting based on work achievement.

Section 37
The RKA-SKPD setup with a medium-term spending framework approach is implemented by compiling advanced forecasts containing estimated budgeting needs for programs and activities planned within the next budget year of the year budget is planned and is the implications of the funding need for the execution of such programs and activities the following year.

Section 38
The RKA-SKPD composition with a unified budgeting approach is done by integrating the entire planning and budgeting process in the SKPD environment to generate work and budgeting plan documents.

Section 39
.,, (1) The RKA-SKPD composition with a work achievement approach is done with regard to the connection between funding with the output and the expected results of activities and programs including efficiency in the attainment of output and such results.
.,, (2) The drafting of the budget based on the work achievement as referred to in paragraph (1) is performed based on performance capes, performance indicators, standard shopping, price unit analysis, and minimum service standard.
.,, (3) The standard unit price as referred to in paragraph (2), is set with the decision of the head of the region.

Section 40
RKA-SKPD as referred to in Article 36 of the paragraph (1), loading revenue plans, shopping for each program and activities according to function for the planned year, detailed up to the details of income objects, shopping, and financing, as well as the forward forecasts for the next year.

The Fifth Part
Raperda setup APBD

Section 41
.,, (1) RKA-SKPD Which has been compiled by the head of SKPD schow referred to in Article 36 of the paragraph (1) is delivered to PPKD.
.,, (2) RKA-SKPD as referred to in paragraph (1), the next discussed by the regional government budget team.
.,, (3) The dissection by the regional government budget team as referred to in paragraph (2) is conducted to examine the suitability of the RKA-SKPD with the general policy of APBD, the priority and the budget plaphone, the advanced forecast that has been approved of the year previous budgets, and other planning documents, as well as performance performance, performance indicators, shopping standard analysis, standard unit price, and minimal service standards.

Section 42
.,, (1) PPKD compiled an area regulatory draft on APBD following supporting documents based on RKA-SKPD which have been redeemed by local government budget teams.
.,, (2) The supporting document as referred to in paragraph (1) consists of a financial memorandum, and the design of the APBD.

BAB V
ASSIGNMENT APBD

The First Part
Delivery and Satisfaction
The Regional Rules Plan on APBD

Section 43
The head of the area delivered the draft of the regional regulations on the APBD to the DPRD accompanied by explanation and its supporting documents in the first week of October of the previous year to be dad of the area is inaugurated.

Section 31
.,, (1) SKPD compiles a strategic plan that is next called Renstra-SKPD which contains vision, mission, purpose, strategy, policy, program and development activities that are indicative according to their respective tasks and functions.
.,, (2) The drafting of the Renstra-SKPD as referred to in paragraph (1) guidelines on RPJMD.

Section 32
.,, (1) The local government composeon objective considerations with regard to regional financial capabilities and obtain a DPRD approval in accordance with regulatory provisions. It's

Section 64
Treasury expenditure as a mandatory tax on income tax (PPh) and other taxes, compulsory for the entire receipt of cuts and taxes on the State Kas account of the government bank or other bank of the Treasury. as a perception bank or a giro post within the timeframe as per the terms of the invite -- the invitation.

Section 65
.,, (1) the execution of an APBD load is performed under a SPM issued by a budget user/budget user power.
., (2) The payment as referred to in paragraph (1) is carried out with the publishing of SP2D by the power of BUD.
.,, (3) In order to perform the payment as referred to in paragraph (1), the power of BUD is obligated to:
.,
., a., a. Examining the completeness of the payment orders issued by the b-budget user. testing the correctness of the invoice calculatiD definition

Section 53
.,, (1) Draft area regulations on APBD and the draft of regional head regulations on the exposition of APBD that have been evaluated set by the head of the area into regional regulations concerning APBD and regional head regulations on the taming of the APBD.
.,, (2) The draft of the local regulatory draft on APBD and the regional head regulations on the APBD definition as referred to in paragraph (1) is carried out as late as the previous December 31 year budget year.
.,, (3) The head of the area convees regional regulations on APBD and regional head regulations on the definition of APBD to the Minister of the Interior for the province and governor for districts/city no later than 7 (seven) business days after set.

BAB VI
APBD EXECUTION

The First Part
General Asas Execution of APBD

Section 54
.,, (1) SKPD is prohibited from spending on the burden of area shopping budgets for purposes that are not available on its budget, and/or that are not adequately available on the APBD.
.,, (2) The implementation of the area shopping as referred to in paragraph (1), should be based on a frugal principle, not luxury, effective, efficient and in accordance with the provisions of the laws.

The Second Part
Setup Of The Area Device Working Unit Implementation Documents

Section 55
.,, (1) PPKD slowest 3 (three) business days after APBD is set, notifies all SKPD chiefs to compose and deliver the DPA-SKPD design.
.,, (2) The DPA-SKPD Design as referred to in paragraph (1), detailing the goals that are about to be achieved, functions, programs, activities, budgets provided to achieve such goals, and the withdrawal plan of each working unit and revenue It's thought
.,, (3) the SKPD chief submitted the DPA-SKPD draft which had been dissed to PPKD the slowest 6 (six) business days after the notice as referred to in paragraph (1) was delivered.

Section 56
.,, (1) The regional government budget team performs the verification of the DPA-SKPD design together with the head of the SKPD in question.
.,, (2) Verification of the DPA-SKPD design as referred to in paragraph (1), completed at least 15 (fifteen) working days, since the local head rule of the APBD.
.,, (3) Based on the verification results as referred to in paragraph (1), the PPKD passed the DPA-SKPD draft with the approval of the regional secretary.
., (4) DPA. -SUD which has been passed as referred to in paragraph (3) delivered the head of the SKPD which is bcrstransit, to the area supervising work unit, and the BPK no later than 7 (7) business days from the date of the authorized date.
.,, (5) DPA-SKPD as referred to in paragraph (3) is used as the basis for budgeting execution by the SKPD chief as a budget user/item.

The Third Part
The implementation of the Regional Revenue Budget

Section 57
(1) All the admission of the area is done through the general cash account of the area.
.,, (2) The admissions Treasurer is required to lease the entire application to an area general cash account no later than within 1 (1) business days.
.,, (3) Each admission must be supported by the complete proof of the deposit referred to.

Section 58.
.,, (1) SKPD is prohibited from committing levies other than those specified in local regulations.
.,, (2) the SKPD that has the task of picking up and/or receiving and/or its activities impacting the acceptance of the mandatory area intensifies and the acceptance of such acceptance.

Section 59
.,, (1) The SKPD acceptance which is an area acceptance cannot be used directly for the expenditure.
.,, (2) Commission, rabat, pieces or other reception by name and in what form.
That can be judged by money, either directly as a result of the sale, exchange, grant, insurance and/or procurement of goods and services.
including interest admission, giro services or other admission as a result of the storage of the budget funds on the bank as well as the acceptance of the area's goods utilization of other activities constitutes regional income.
.,, (3) All regional receipts as referred to in paragraph (1) if money-shaped should be immediately tuned to the general treasury of the area and the shape of the goods becomes property/asset of the area noted as an inventory of the area.

Section 60
.,, (1) The return of the excess tax, levy, refund of damages and the like is done by imposing on a pertinated acceptance account for the restoration of the faith that occurred within the same year.
.,, (2) For the return of excess admissions that occurred in previous years charged on an unexpected shopping account.

The Fourth Part
The implementation of the Regional Shopping Budget

Section 61
.,, (1) Any expenses must be supported by the complete and legitimate proof of the rights obtained by the invoking party.
.,, (2) The cash expenses resulting in the APBD load cannot be performed before the draft area regulations on APBD are set and placed in the section of the area.
., (3) Cash spending as referred to in paragraph (2) does not include binding and compulsory shopping of the mandatory service.

Section 62.
Payment on the load APBD can be done based on the SPD, or DPA-SKPD, or any other document equated with the SPD.

Section 63
(1) Gaji civil civil servants of the area charged in APBD.
.,, (2) The local government may provide additional income to regional civil servants based or delivered the results of the evaluation conducted on the draft of the district/city regulations on the APBD and the draft rules/mayoral regulations on the definition of the APBD to the Minister of the Interior.

Section 51
Evaluation results of the draft area regulations on APBD and the draft of regional head regulations on APBD definitions are set with the Minister of the Interior's decision to APBD the province and the governor's decision for the district/city APBD.

Section 82
.,, (1) The change of APBD can only be performed 1 (one) times in 1 (one) budget year, except in exceptional circumstances.
.,, (2) The outstanding masterwork as referred to in Section 81 of the paragraph (1) the letter c is the circumstance that led to the estimation of the acceptance and/or expenditure in the APBD to be increased or decrease greater than 50% (fifty percent).

Section 83
.,, (1) The local government submitted an area regulatory draft on the changes in the APBD year of the budget concerned to obtain the DPRD approval before the corresponding budget year ends.
.,, (2) the DPRD Approval of an area regulatory draft as referred to in paragraph (1), no later than 3 (three) months prior to the expiration of the budget year.

Section 84
.,, (1) The evaluation and planning process of regional regulations on the change of APBD and the draft of the regional head regulations on the definitions of the changes in the APBD to regional regulations and regional head regulations applicable to the terms of the applicable DPA. in Article 47, Section 48, Section 52, and Section 53.
.,, (2) If the results of the evaluation as referred to in paragraph (1) are not actionable by the head of the region and the DPRD, and the head of the area fixed the draft of the regional regulations on the changes in the APBD and the design of the regional head regulations on The definitions of the APBD change, regional regulations and regional head regulations are called cancelled and thus declare the expiring APBD of the year running included for the funding of emergency states.
.,, (3) The cancellation of local regulations on the changes in the provincial APBD and the governor ' s regulations on the definitions of the changes in the APBD as referred to in paragraph (2) is carried out by the Minister of Home Affairs.
.,, (4) The cancellation of local regulations on the changes in the district/city APBD and the regent/mayoral regulations on the definition of the changes in the APBD as referred to in paragraph (2) is conducted by the governor.

Section 85
.,, (1) Most of the longest 7 (seven) days after the decision on cancellation as referred to in Article 84 of the paragraph (3) and paragraph (4), the Chief of the area shall dismiss the implementation of the local regulations on the changes in APBD and subsequent kcpala regions With the DPRD repeing the area's ordinance.
.,, (2) The revocation of regional regulations as referred to in paragraph (1) are conducted with local regulations on the revocation of regional regulations on the change of APBD.
.,, (3) The implementation of the expenditure on funding of emergency and/or exceptional circumstances as referred to in Article 84 of the paragraph (2) is defined with the regional head regulations.
.,, (4) the Realization of the expenditure on emergency state funding and/or exceptional circumstances as referred to in paragraph (3) is included in the draft of the local regulations on the accountability of the APBD.

BAB VIll
REGION ' S FINANCIAL ENTERPRISE

The First Part
The Regional Financial Entrepreneurship General Asas

Section 86
., (1) budgeting/budget user power, treasurer acceptance/expenditure and persons or body who received or mastered the goods/barang/wealth is required to host the company in accordance with the laws.
.,, (2) Officials signed and/or passed documents relating to the evidence letter which is the basis of the expenditure of the APBD responsible for material correctness and the resulting arising from the use of the evidence letter is referred to.

The Second Part
The implementation of the Regional Financial Entrepreneurship

Section 87
(1) For the execution of APBD, the head of the area stipulats:
., a., a. the official given the authority to sign the SPD;
B. The official who is authorized to sign SPM;
c. officials authorized to pass the accountability letter (SPJ);
D. the official who is authorized to sign the SP2D;
e. reception/eluder treasurer; and
f. Other officials specified in the framework for the implementation of the APBD.
.,, (2) The administration of the official as referred to in paragraph (1) is performed before the start of the budget year.

Section 88
The treasury receipts and/or treasury expenditure in carrying out the duties of the duties of the work unit within the SKPD may be assisted by the admissions treasurer and/or assistant treasurer to the expense of the decision. head SKPD.

Section 89
.,, (1) PPKD in order of cash management publishes the SPD by considering scheduling payment of implementation of programs and activities contained in the DPA-SKPD.
.,, (2) The SPD as referred to in paragraph (1) is prepared by the power of the BUD to be signed by the PPKD.

The Third Part
The Treasurer of the Treasurer ' s enterprise

Section 90
.,, (1) the receipt of income acceptance as referred to in Article 59 of the paragraph (3) is performed with cash.
.,, (2) The deposit as referred to in paragraph (1) to the local public cash account on a designated government bank, considered, valid after the power of BUD receives a credit receipt.
.,, (3) The admission is prohibited from saving money, cheques, or letters of value that are in its use of more than 1 (one) working days and/or on behalf of a personal bank or postal giro.

Section 91
.,, (1) The admission of the SKPD is required to host the books on all of the forwarding and the repayment of the receipt of its responsibility.
.,, (2) The admissions Treasurer on SKPD is required to deliver the receipt report to the PPKD at the latest of the next 10 months.
.,, (3) the PPKD performs verification, evaluation and analysis of the account of the acceptance responsibility as referred to in paragraph (2).

The Fourth Part
Expense Treasurer ' s company

Section 92.
.,, (1) The payment request was made through the issuer of SPP-LS, SPP-UP, SPP-GU, and SPP-TU.
.,, (2) PPTK submitted SPP-LS through financial enterprise officer on SKPD to users of the slow-working budget user/power of budget users 3 (three) days after receipt of the invoice from third parties.
.,, (3) the SPP-LS submission is attached to the completion of the requirements specified in accordof emergency; and
e. Extraordinary circumstances.
.,, (2) In case of an emergency, the local government may conduct unavailable expenses of its budget, which is subsequently proposed in the draft of the APBD change, and/or delivered in the budget realization report.
.,, (3) the state of emergency as referred to in paragraph (1) of the letter d at least meets the criteria as follows:
.,
., a., a. is not a normal activity of local government activity and cannot be predicted before;
Bance with the laws.
.,, (4) Treasurer spending through financial company officials on SKPD submitted SPP-UP to users of its high budget for the purpose of one month.
.,, (5) The SPP-UP submission as referred to in paragraph (4) is attached to the list of details of the fund use plan (6) For the replacement and addition of the supply money, the expenditure treasurer filed for SPP-GU and/or SPP-TU.
., (7) The limit of SPP-TU submission count as referred to in paragraph (6) must get approval of the PPKD by paying attent of the provisions as referred to in paragraph (3), may be carried out delays over the conduction of the Balance Fund.

Section 107
The APBD deficit can be cordoned off from the financing source:
a. the rest of the budget calculations (SiLPA) areas of the year before;
B. backup funds resupply;
c. Results of the sale of separated areas of the area;
D. the receipt of the loan; and/or
e. Reacceptance of the loan grant.

The Second Part
The APBD surplus use

Section 108.
In terms of APBD is estimated to be surplus, its use is set in regional regulations about APBD.

Section 109
The APBD surplus use is preferred for debt reduction, the formation of reserve funds, and/or spending spending on increased social security.

BAB XI
WEALTH AND LIABILITIES

The First Part
Area General Cash Management

Section 110
All admission transactions and expenditures of the area are carried out through the general cash account of the area.

Section 111
.,, (1) In the framework of regional money management, PPKD opens the general cash account of the area on the bank determined by the head of the area.
.,, (2) In the execution of the admissions and expenditure area, the BUD power can open the admission account and the expense account on the vang bank is set by the head of the area.
.,, (3) The acceptance account as referred to in paragraph (2) is used to accommodate the reception of the area every day.
.,, (4) the Saldo acceptance account as referred to in paragraph (2) at the end of the day the work is required to be made entirely to the local public treasury account.
.,, (5) Account of the bank account as referred to in paragraph (2) is filled with funds sourced from the local public treasury account.
(6) The amount of funds provided on the expense account as referred to in paragraph (2) is adjusted to the expense plan to finance the established pcmeral activities in APBN
Section 112
.,, (1) The local government is entitled to obtain flowers and/or giro services over funds deposited on a public bank based on the interest rate and/or giro services applicable.
.,, (2) The flowers and/or giro services acquired by the local government as referred to in verse (1) are the native income of the area.

Section 113
.,, (1) The charges in connection with the services provided by the general bank are based on the provisions applicable to the general bank in question.
(2) The charge as referred to in paragraph (1) is charged on regional shopping.

The Second Part
Section Debt Management

Section 114.
.,, (1) Any official authorized to manage the income, shopping, and wealth of the area is obligated to make the area debt complete complete in a timely way.
.,, (2) The local government has the right to precede over certain types of debt in accordance with the laws.
.,, (3) The debt of the area that cannot be completed completely and on time, is resolved according to the laws.
.,, (4) The completion of the area's debt as a result of the relationship of virginity can be made through peace, except for the region's debt which is the way its completion in accordance with the provisions of the law.

Section 115
.,, (1) the region ' s debt may be absolute or conditional removed from the bookkeeping in accordance with the provisions regarding the removal of the state debt and the area, except regarding the region's debts which the solution is performed in accordance with the provisions of the Cloud Service. It's
.,, (2) The removal as referred to in paragraph (1), along the concern of the local government pidebt, is set by:
.,
., a., a. the head of the region for the amount up to Rp5,000.000.00 (five billion rupiah);
., b. the head of the area with the DPRD approval for a sum of more than Rp5,000.000.00 (five billion rupiah).

The Third Part
Area Investment Management

Section 1
Local governments can conduct short-term and long-term investments to acquire economic, social, and/or other benefits benefits.

Section 117
.,, (1) Short-term investment as referred to in Section 116 is an investment that can be immediately liqueled and intended to be owned for 12 (twelve) months or less.
(2) Long-term investment as. referred to in Section 116, is an investment intended to be owned by more than 12 (twelve) months,
Section 118
., (1) Long-term investment as referred to in Article 117 paragraph (2) is made up of permanent and non permanent investments.
.,, (2) Permanent investment as referred to in paragraph (1) is intended to be held in continuous without any intention to be repaid or not retracted.
.,, (3) Non-permanent investment as. It is intended to be used unsustainably or else there is an intention to be sold or retracted.

Section 119
Permanent and non-permanent Investment Guidelines as referred to in Article 118 of the paragraph (1), are set further with the Regulation of the Interior Minister.

The Fourth Part
Section Property Management

Section 120
.,, (1) the property belonging to the area is obtained on the load of APBD and other authorized acquisitions.
(2) The other valid acquisition as referred to in paragraph (1) includes:
., a., a. items obtained from hybah/sumbang/or similar types;
., b. items obtained from the contract of cooperation, cohtrak for results, and the utilization of local property utilization;
., c. items obtained under the designation due to the laws of the laws;
D. items obtained from the court ruling.

Section 121
.,, (1) the management of regional goods including the suite of activities and actions against area goods that includes planning, budgeting, procurement, use, utilization, maintenance, forwarding, assessment, deletion, and use of the goods and services of the area. The transfer of security and security.
.,, (2) the management of regional goods is set with regional regulations and guidelines on laws.

The Fifth Part
Reserve Fund Management

Section 122
.,, (1) The local government may form a reserve fund to fund the activities that the funds provision cannot be charged within a single year of the budget.
.,, (2the Finance Minister after obtaining consideration of the Interior Meriteri set the maximum limit of APBD deficit each area for every year of the budget.
.,, (2) The maximal limit of the APBD deficit as referred to in paragraph (1) is carried out by the Minister of Finance annually in August.
.,, (3) The local government must report the surplus position/deficit of the APBD to the Minister of the Interior and the Minister of Finance each semester in the year of the budget in respect of the term.
.,, (4) The violation) The formation of a reserve fund as referred to in paragraph (1) is set with regional regulations.
.,, (3) the area regulations as referred to in paragraph (2) include the determination of purpose, magnitude, and source of the reserve funds as well as the type of program/activities financed from such reserve funds.
.,, (4) The reserve funds set forth as referred to in paragraph (1) may be sourced from preliminations for regional acceptance except DAK, regional loans, and other admissions that are restricted to certain expenses under the regulations It's
.,, (5) The use of reserve funds in a one-year budget becomes the receipt of APBD financing in the year of the budget in question.

Section 123
.,, (1) The backup funds as referred to in Section 122 paragraph (1) are placed on their own accounts managed by PPKD.
.,, (2) In the event of a backup fund as referred to in paragraph (1) is not yet used in accordance with the following, such funds may be placed in a portfolio that provides a fixed yield at low risk.
.,, (3) The results of the placement in the portfolio as referred to in paragraph (2) add to the reserve funds.
.,, (4) The reserve funds position is reported as an inseparable part of APBD ' s accountability report.

The Sixth Part
Area Debt Management

Section 124
.,, (1) The head of the area may hold an area debt in accordance with the provisions set out in the regional regulations concerning APBD.
.,, (2) PPKD is preparing an area head regulatory draft on the implementation of regional loans.
.,, (3) Charges with regard to area loans are charged on the area ' s shopping budget.

Section 125
.,, (1) The right of charge of debt on the burden of an area expires after 5 (five) years since the debt is due, unless otherwise specified by law.
(2), (2) the expiry, as it is intended in verse (1), is delayed when the debted party submits a bill to the area prior to expiration of the expiration date.
.,, (3) The provisions as referred to in paragraph (1) do not apply to the payment of interest obligations and the subject of regional loans.

Section 126
Regional loans sourced from:
a. government;
B. other local governments;
c. bank financial institutions;
D. financial institutions are not banks; and
e. public.

Section 127
.,, (1) The issuer of regional bonds is set with regional regulations after it gets approval from the Finance Minister.
., (2) The Approval of the Minister of Finance as referred to in paragraph (1) is carried out after obtaining the consideration of the Minister of the Interior.
.,, (3) The rule of the region as referred to in paragraph (1) at least includes the amount and the nominal value of the area ' s bonds to be published.
.,, (4) The acceptance of the proceeds of the area bond sales is budgeted on the receipt of financing.
.,, (5) The interest payments over area bonds are budgeted on interest shopping in the area ' s shopping budget.

Section 128
Regional loans guideline on the provisions of the laws.

BAB XII
COACHING AND SUPERVISION
AREA FINANCIAL MANAGEMENT

The First Part
Coaching and Supervision

Section 129
The government conducts the coaching and supervision of regional financial management to local governments coordinated by the Minister of the Interior.

Section 130
.,, (1) The coaching as referred to in Section 129 includes the granting of guidelines, guidance, supervision, consulting, education, training, as well as research and development.
., (2) The granting of guidelines as referred to in paragraph (1) includes planning and drafting of APBD, entrepreneurship, area financial liability, monitoring and evaluation, as well as institutional financial management of the area.
., (3) the granting of guidance, supervision, and consulting as referred to in paragraph (1) includes the planning and drafting of the APBD, execution, and responsibilities of the APBD that is exercised periodically and/or at any time, either complete to all areas and to certain areas in accordance with the needs.
., (4) Education and training as referred to in paragraph (1) are exercised periodically to the head of regional or deputy regional chiefs, members of the DPRD, regional devices, and local civil servants of the area.

Section 131
The coaching as referred to in Article 129 for the district/city is coordinated by the governor as a representative of the government.

Section 132.
The DPRD conducts oversight of the implementation of regional regulations on APBD.

Section 133
Supervision of the area's financial management guidelines on, the provisions of the laws.

The Second Part
Internal Control

Section 134.
.,, (1) In order to improve the performance, transparency, and accountability of regional financial management, the head of the area governs and organizes an internal control system in the regional governance environment that it enforces.
.,, (2) The setting up and hosting of the internal control system as referred to in paragraph (1) is guidelines on the provisions of the laws.

The Third Part
Examination of the Extern

Section 135
The Regional Financial Management and Accounckup examination is conducted by the BPK in accordance with the laws.-
BAB XIII
COMPLETION OF THE REGION LOSS

Section 136
.,, (1) Any region loss caused by an act of breaking a hokum or a person ' s negligence must be immediately resolved in accordance with the provisions of the invite-invitation.
., (2) The Treasurer, a civil servant not the treasurer, or any other official who for his actions violated the hokum or through the liability charged to him directly harming the area ' s finances, is obliged to compensate for the loss.
.,, (3) the SKPD chief may immediately conduct damages charges, having found out that in the SKPD in question there is a loss due to the deeds of any party.

Section 137
.,, (1) The required area losses are reported by the direct superior or the head of the SKPD to the head of the area and be notified to the BPK no later than 7 (seven) business days after the loss of the area is known.
.,, (2) As soon as the loss of the area is known, to the treasurer, the civil servant is not the treasurer, or any other official who is in violation of the law or of the duty of his duty as referred to in Article 136 of the paragraph (2) soon to be asked. a letter of statement of misrepresentation and/or recognition that the loss is his responsibility and is willing to compensate for the loss of the area.
.,, (3) If an absolute liability letter is not likely to be obtained or cannot guarantee the return of the area's loss, the head of the area immediately issues a charging warrant for the replacement of the temporary losses to the concerned.

Section 138.
.,, (1) In terms of the treasurer, the civil servant is not the treasurer, or any other official charged with the damages of the area being in the observer, running away, or the death of the world, prosecution and billing against him turning to the safety/who is the one who is the most important to the state of the Treasury. acquiring rights/heirs, limited to the wealth managed or obtained by him, who came from the treasurer, the civil servant not the treasurer, or any other concerned official.
.,, (2) the responsibility of the best to pay for the damages of the region, as it is referred to in verse (1) to the end of the year (3) years from the decision of the court, which decreed the authority to be made. The chamberlain, the chamberlain, the chamberlain, the chamberlain, the chamberlain, the chamberlain, the chamberlain, the treasurer, the chamberlain, the chamberlain, the chamberlain, the treasurer, the treasurer, The heiress was not notified by officials who were in charge of regional losses.

Section 139.
(1), (1) The terms of the settlement of the regional losses as arranged in this government rule apply to the money and/or goods not belonging to the area, which is in the possession of the treasurer, the civil servant not the treasurer, or any other official. It was used in government duty.
.,, (2) The provisions of the settlement of regional losses in these government regulations apply to the management of local companies and other bodies that host the financial management of the area, as long as it is not set in regulation Its own.

Section 140
.,, (1) the Treasurer, civil servant is not the treasurer, and other officials who have been set to replace the area ' s losses may be subject to administrative sanctions and/or criminal sanctions.
.,, (2) The criminal disconnect of the area ' s losses against the treasurer, civil servants are not the treasurer and other officials not exempt the concerned of the damages demands.

Section 141
The treasurer's duty, the civil servant, not the chamberlain, or any other officer to pay damages, becomes expiring in five years from the loss of the loss or within eight years of the loss of the loss. done the prosecution for damages against the concerned.

Section 142 43
(1) The introduction of regional losses against the chamberlain is set by the BPK.
.,, (2) If in the examination of regional losses found the criminal element, the BPK is cracking up on it in accordance with the laws.

Section 143
The imposition of the region ' s loss to public servants is not the treasurer set by the county head.

Section 144
Further provisions on the manner of the manner of the demands for regional losses are set up with regional regulations and guidelines on laws.

BAB XIV
FINANCIAL MANAGEMENT
THE REGIONAL GENERAL SERVICES AGENCY

Section 145
Local governments can form a BLUD for:
a. providing goods and/or services for public services;
., b. manage a special fund in order to improve the economy and/or service to the community.

Section 146
.,, (1) The BLUD was set up to improve service to the public in order to advance the general welfare and scatter the lives of the nation.
.,, (2) The wealth of the BLUD is a wealth of areas that are not separated as well as are managed and utilized entirely to host the activities of the BLUD in question.

Section 147
BLUD financial coaching is carried out by PPKD and technical pombinaan is carried out by the head of the SKPD in charge of the government in question.

Section 148
BLUD can obtain grants or donations from the community or other bodies.

Section 149
The entire BLUD income can be used directly to finance the pertintable BLUD shopping.

Section 150
The technical guidelines on the financial management of the BLUD are set further by the Minister of Home Affairs after obtaining the Minister of Finance consideration.

BAB XV
REGION ' S FINANCIAL MANAGEMENT SETTINGS

Section 151
.,, (1) the provisions of the area's financial management are governed by regional regulations in accordance with the provisions of the laws.
.,, (2) Based on regional regulations as referred to in paragraph (1), the head of the area sets the regional head regulations on the system and the area ' s financial management procedures.

BAB XVII
THE TRANSITION PROVISION

Section 152
All laws relating to the financial management of the area as long as unreplaced and not contrary to the rules of this government are stated to remain in force.

Section 153
., (1) The provisions as referred to in Article 15 of the paragraph (3) and Article 39 of the paragraph (2), are implemented gradually starting in the 2006 budget year.
.,, (2) The provisions as referred to in Article 100 of the paragraph (3) were implemented starting the 2006 budget year.
., (3) The provisions as referred to in Article 35 of the paragraph (1), Article 53 of the paragraph (1) and paragraph (2) begin to be implemented for the drafting and execution of the APBD of the 2007 budget.
., (4) The provisions as referred to in Article 96 of the paragraph (1) are implemented gradually starting in the 2007 budget year.
.,, (5) The provisions as referred to in Article 37 are implemented starting the 2009 budget year.

Section 154
The local government that has not established RPJMD as referred to in Article 32 of the paragraph (1), other regional planning documents may be used as the RKPD drafting guidelines.

BAB XVIII
CLOSING PROVISIONS

Section 155.
The further provisions on the financial management of the area are governed by the rules of the Minister of the Interior.

Section 156
The provisions of the implementation of this Government Regulation must be completed the slowest 1 (one) year count since the Government Regulation is set.

Section 157
At the time this Government Regulation entered into force, the Government Regulation No. 105 of 2000 on Management and Accouncability of the Regional Finance (Indonesian Republic of Indonesia 2000 Number 202, Additional Gazette of the Republic of Indonesia) The number 4022) is revoked and specified does not apply.

Article 158.
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 December 9, 2005
PRESIDENT OF THE REPUBLIC OF INDONESIA,

-DR. H. SUSILO BAMBANG YUDHOYONO
Promulgated in Jakarta
on December 9, 2005
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA AD INTERIM,

YUSRIL IHZA MAHENDRA