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 a d 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 compose on 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.