Government Regulation Number 58 In 2005

Original Language Title: Peraturan Pemerintah Nomor 58 Tahun 2005

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4f3b83b5e0c00d313231393531.html

! KC FINANCIAL. FINANCIAL AREA. A GRANT. Management of PP 58-2005 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 140, 2005 GOVERNMENT REGULATION of the REPUBLIC of INDONESIA NUMBER 58 in 2005 ABOUT the FINANCIAL MANAGEMENT AREA with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA, Considering: that, to implement Article 182 and article 194 Act No. 32 of 2004 on local governance and article 69 and article 86 Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and local governance , need to set Government regulations About financial management areas.

.,, Remember:.,, 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945;
., ,2. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
., ,3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
., ,4. Act No. 10 of 2004 concerning the formation of Legislation (State Gazette of the Republic of Indonesia Number 53 in 2004, an additional Sheet of the Republic of Indonesia Number 4389);
., ,5. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
., ,6. Act No. 25 of 2004 about National Development Planning System (State Gazette of the Republic of Indonesia Number 104 in 2004, an additional Sheet of the Republic of Indonesia Number 4421);
., ,7. Law Number 32 of 2004 concerning Regional Government (State Gazette of the Republic of Indonesia Number 125 of 2004, an additional Sheet of the Republic of Indonesia Number 4437);
., ,8. Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438);
DECIDED:.,, set: GOVERNMENT REGULATIONS ABOUT FINANCIAL MANAGEMENT areas.
CHAPTER I GENERAL PROVISIONS article 1 the first part of Understanding In this Government Regulation is:.,, 1. Central Government, hereinafter referred to as the Government, is the President of the Republic of Indonesia that holds the powers of the Government of the Republic of Indonesia as a unitary State within the meaning of the Constitution of the Republic of Indonesia in 1945.
., ,2. Local governance is the conduct of the Affairs of Government by local governments and the regional House of representatives (DPRD) according to the principle of autonomy and pembantuan with the principle of autonomy in the system and the existence of the principle of the unitary State of the Republic of Indonesia as stipulated in the Constitution of the Republic of Indonesia in 1945.
., ,3. The local government is the Governor, Governor, and/or the Mayor, and other Areas as the area of local governance.
., ,4. The autonomous region, hereinafter referred to as the area, is the unity of Community law which has territorial boundaries which authorities manage and administer the Affairs of Government and the interests of the local community according to its own initiative on the basis of the aspirations of the community in the system of unitary State of the Republic of Indonesia.
., ,5. Financial Area is all the rights and responsibilities of the regions in the framework of the Organization of local governance Which can be assessed with the money including all forms of wealth associated with the rights and obligations of the area.
., ,6. Financial management is a whole Area of activity which includes planning, implementing, administering, reporting, accountability, and supervision of the financial area.
., ,7. Budget revenue and Expenditure areas, hereinafter abbreviated annual financial plan is to GRANT local governance are discussed and approved bersarna by local governments and LEGISLATORS, and is set by local regulations.
., ,8. Local regulations are regulations established by DPRD with the mutual agreement of the head of the region, including the Qanun in Nanggroe Aceh Darussalam Province and regulations Provinces (Perdasi) in Papua Province, 9. The head of the regional Governor for the provinces or Regent for district or Mayor for city areas.
., .10. Holders of power financial management Area is the head of the region because of his Office has the authority to convene the overall financial management of the region.
.,, 11. Officials of the regional Finance Manager hereinafter abbreviated to PPKD is the head of unit of the financial manager's work area that has the task of implementing the management of BUDGETS and acted as Treasurer General of the region.
., 12. Treasurer General areas that subsequently abbreviated to BUD PPKD is acting in the capacity as Treasurer General of the region.
., 13. The power of the BUD is the official authorized to mclaksanakan task of the Treasurer General of the region.
.,, 14. The unit of Work Device area that subsequently abbreviated SEGWAY is a local government area on the device as a budget user/goods.
., 15. Work unit is part of the SEGWAY that implement one or more programs.
.,,16. Technical Implementer of activities that officials subsequently abbreviated PPTK is acting on a SEGWAY work units which carry out one or more activities of a program according to the field of duty.
., General Agreement. The user authorizes the holder of the official Budget is the use of the budget to carry out basic tasks and functions of his SEGWAY.
., 18. A power user's budget officials are authorized to carry out the partial authority of budget users in performing some tasks and functions of the SEGWAY.
.,, 19. The user authorizes the holder of the official stuff is the use of the goods belonging to the area.
.,, 06. The General Area is where the cash retention money areas specified by the head area to accommodate the entire reception area and pay the entire expenditure areas.
.,,21. Cash account is the account Area Public storage of money the area defined by the regional heads to accommodate the entire reception area and pay the entire expenditure areas on the bank.
., .22. Treasurer of acceptance is the designated functional officials to receive, store, produce, menatausahakan, and account for the money income regions in the framework of the implementation of the BUDGETS on a SEGWAY.
.,,23. Treasurer expenses is the designated functional officials receive, save, pay, menatausahakan, and charge money for purposes of shopping areas in the framework of the implementation of BUDGETS on a SEGWAY. 24. The reception Area is money coming into the Treasury.

25. Regional Spending is money out of the cash area.
.,, 26. The income of the region is a recognized right of local governments to supplement the value of net worth.
.,,27. The shopping Area is the obligation of local governments are recognized as deduction on the value of net worth.
.,,28. The budget surplus is the difference between regional and income more shopping areas.
.,, 29. Area budget deficit is the difference between income less area and shopping districts.
., .30. Financing Regional acceptance is all paid back and/or expense will be accepted back, both on the financial year in question or in the next fiscal year.
.,,31. The rest of the next budget Calculations More abbreviated SiLPA is the difference between acceptance and realization of more expenditure budget during a period of budget.
., 32. Lending Area is all transactions which resulted in the region received a sum of money or receive benefits worth the money from other parties so that the region bears the obligation to repay.
.,, 33. Medium term Expenditure Framework is an approach to budgeting based on policy, with decision-making against such policies is carried out in a perspective of more than one fiscal year, taking into account the cost implications resulting from decisions concerned the following year which poured in forecasts going forward.
., 34. Forecasts going forward (forward estimate) is the calculation of the funding needs for the next fiscal year from the year planned in order to ensure the sustainability of programs and activities that have been approved and became the basis for drafting the budget next year.
.,, 35. Performance is the output/outcome of activities/programs that will be or has been achieved with respect to the use of the budget with kuantitaas and measurable quality.
.,, 36. Integrated budgeting (unified budgeting) was the compilation of annual financial plan integrated to all types of shopping in order to carry out the activities of a Government that is based on the principle of allocation efficiency achievement.
., 37. The function is the embodiment of national tasks in a particular field that are implemented in order to achieve national development goals.
., 38. The programme is the elaboration of policies in the form of SEGWAY effort that contains one or more activity by using the provided resources to achieve measurable results in accordance with the Mission of the SEGWAY.
., 39. The activity is part of program implemented by one or more units of work on a SEGWAY as part of the achievement of measurable goals on a program and consists of a set of actions the deployment resources either in the form of personal (human resources), the capital goods including appliances and technology, funds, or a combination of some or all of the resource type as input (input) to produce output (output) in the form of goods/services.
., .40. Target (target) is the expected results of a program or the expected output of an activity.

., 41. The output (output) is goods or services generated by the activities undertaken to support the achievement of the goals and objectives of the programs and policies.
.,, 42. The results (outcomes) are all things that reflect the proper functioning of the outputs of activities in a single programme.
.,, 43. Medium-term Regional development plan hereinafter abbreviated RPJMD is a planning document for the period of 5 (five) years.
.,, 44. Annual Regional development plan, henceforth called the local government work plan (RKPD), is the regional planning document for the period I (one) year.
.,, 45. Work plan and budget a SEGWAY next abbreviated RKA-SEGWAY is planning and budgeting documents that contains the programs and activities of the SEGWAY and the budget necessary to carry it out.
.,, 46. Public policy GRANT hereinafter abbreviated KUA is a document that contains the policy areas of revenue, spending and financing, as well as the underlying assumption for the period of 1 (one) year.
., 47. Priorities and the budget Ceiling while further abbreviated PPAS is the program priorities and limit the maximum benchmark of the budget given to SEGWAY for every program as a reference in the preparation of RKA-SEGWAY.
.,, 48. Document the implementation of the budget of the SEGWAY's next abbreviated DPA-SEGWAY is a document that contains revenue and spending every SEGWAY that is used as the basis for the implementation of the budget by the user.
., 49. Letter of request for payment that is subsequently abbreviated SPP is a document published by the officials responsible for the implementation of activities/Treasurer expenses to request payment.
., .50. Warrant the next Disbursement is abbreviated SP2D is a document that is used as the basis of disbursements was published by BUD based on SPM.
.,, 51. Pay warrants hereinafter abbreviated MSS, is a document that is used/published by users on a budget/budget users power to issue SP2D top load spending DPA-SEGWAY.
.,, 52. Direct Pay warrant hereinafter abbreviated MSS-LS is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY to a third party.
., 53. The money Supply is the amount of money in cash provided to a unit of work in carrying out operational activities everyday.
.,, 54. Warrant pay money supplies are further abbreviated MSS-UP is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY used as money supply to fund the activities of the Office of the daily opprasional.
., 55. Warrant Paying Money to replace Supplies which further abbreviated MSS-GU is a document published by the users budget/budget users power to issue SP2D over the burden of expenses that the Fund SEGWAY-DPA is used to replace the money supply that have been spent.
.,, 56. Warrant Paying extra money Inventory which further abbreviated MSS-TU is a document published by the users budget/budget users power to issue SP2D top load spending DPA-SEGWAY, because it needs the Fund exceeds the limit of the amount of the money supply that have been launched are assigned according to the provisions.
., 57. Accounts receivable Area is the amount of money that must be paid to local governments and/or local government rights which can be assessed with the money as a result of agreements or other consequences based on legislation or other legal consequences.
.,, 58. Property Area is all goods bought or obtained over the burden of a GRANT or other earnings derived from the feeding.
., 59. Regional debt is the amount of money that must be paid in local government and/or the obligations of local governments that can be assessed with the money based on legislation, agreements, or other legitimate reasons.
., .60. Reserve Fund is a fund set aside to accommodate the needs that require a relatively large funds that could not be met in one fiscal year.
.,, 61. The system of internal control of the financial Area is a continuous process conducted by the institution/agency/unit which has the duties and functions of controlling through audits and evaluations, to ensure the implementation of the financial management of regional policy in accordance with the plans and legislation.
.,, 62. The disadvantage is lack of money, securities, and real stuff and certainly in number as a result of tort either deliberately or negligent.
., 63. Public Service body area that subsequently abbreviated BLUD is SEGWAY/SEGWAY to work on the unit in an environment of local government which was established to provide services to the community in the form of the provision of goods and/or services sold without giving priority to seeking profit, and in conducting its activities based on the principle of efficiency and productivity.
., 64. A letter providing the Funds hereinafter abbreviated as SPD is a document that States the availability of funds to carry out its activities as the basis for issuing SPP.
., 65. The investment is the use of assets to benefit economically in interest, dividends, royalties, social benefits and/or other benefits so it can improve the ability of the Government in order of service to the community.
The second part of article 2 Scope the scope of the finance area include:.,, a. regional rights to collect taxes and regional levies area as well as performing loans;
.,, b. regional obligations to organise the Affairs of local governance and pay the Bills third parties; c. acceptance of the region;

d. regional spending;., e., the wealth of the area managed by yourself or by other parties in the form of cash, securities, accounts receivable, goods, as well as other rights Which can be assessed with the money, including a wealth of companies separated Areas;
., f., a wealth of other parties controlled by the local authorities in the framework of the Organization of the regional governmental tasks and/or the public interest.
Chapter 3 financial management areas is set out in this Regulation include: a. basis of financial management of the common areas;

b. officials who manage the finances of the region;

c. the structure of the BUDGETS;

d. preparation of RKPD, KUA, PPAS, and RKA-SEGWAY;

e. preparation and assignment GRANT;

f. implementation and changes in BUDGETS;

g. the administering the finances of the region;

h. accountability for the implementation of BUDGETS;

i. use of surplus and deficit control BUDGETS;

j. public Treasury management area;

k. management of accounts receivable areas;

b. investment management area;

m. management of goods belonging to the region;

n. management of the reserve fund;

o. debt management area;

p. coaching and supervision of the financial management area;

q. the loss settlement area;

r. financial management public service agency region;

s. regional financial management arrangements.

The third principle of Public financial management Areas Section 4.,, (1) the financial area is managed in an orderly, obedient to regulations, efficient, economical, effective, transparent and accountable by observing the principle of fairness, propriety, and the benefits to the community.
.,, (2) financial management areas are implemented in an integrated system that is manifested in the GRANT per year set by local regulations.
CHAPTER II POWER FINANCIAL MANAGEMENT AREAS the first holders of the powers of the financial management Area, article 5, (1) the head of the region as the head of the local government is the holder of the power of the regional financial management and represents local governments in the possession of the riches of the region separated.
.,, (2) the holder of a power of regional financial management as referred to in paragraph (1) has the authority to:.,, a. set a policy on the implementation of BUDGETS;

b. set the policy on the management of the regional goods;

c. set the budget/power user stuff;.,, d. set the Treasurer the Treasurer and/or acceptance of expenditure e. set of officials in charge of conducting polling reception area;
.,, f. assign officials tasked debt management and accounts receivable areas;
.,, g. assign officials in charge of conducting the management of goods belonging to the region; and,, h. set of officials in charge of conducting the testing over the Bill and ordered the payment.
.,, (3) the powers of the financial management of the area referred to in subsection (1) is carried out by:.,, a. head unit work areas as financial manager PPKD;

b. head of the SEGWAY as a budget user officials/regional goods.

.,, (4) in the p (5) elaksanaan kckuasaan as referred to in paragraph (3), acting as coordinator of the Regional Secretary of the financial management area.
., Pelimpahan, (5) the powers referred to in subsection (2), subsection (3), and paragraph (4) was set by decision of the head of the region based on laws-invitation.
The second part of regional financial management Coordinator Section 6.,, (1) the financial management of Regional Coordinator as stipulated in article 5 paragraph (4) has the task of coordination in the field of:.,, a. drafting and implementation of policies management of BUDGETS;

b. preparation and implementation of regional goods management policies;

c. preparation of draft BUDGETS and draft BUDGETS; changes., d., preparation of BUDGETS, BUDGETS Change Raperda, and accountability for the implementation of BUDGETS;
.,, e. tasks of regional planners, PPKD officials, and officials of the regional Comptroller; and, f.., preparation of financial reports area in order to attract the implementation of BUDGETS.
.,, (2) in addition to the tasks referred to in paragraph (1) the financial management of the regional coordinator also has the task of:.,, a. led a team of local government budget;

b. prepare guidelines implementation of BUDGETS;


c. prepare guidelines for the management of regional goods;

d. give the approval confirmation DPA-SEGWAY; and, e.., carry out coordination tasks to other areas of financial management based on the power delegated by the head of the region.
.,, (3) the financial management of regional Coordinators responsible for the implementation of the tasks referred to in paragraph (1) and paragraph (2) to the head area.
The third part of the regional Finance Manager Official article 7 (1) PPKD has a duty as follows:.,, a. drafting and implementing financial management policies of the region;

b. drafting BUDGETS and the draft BUDGETS; Changes.,, c. carry out voting revenue areas that have been established with local regulations; d. carry out the functions of the Treasurer General region;., e., compiling financial reports area in order to attract the implementation of BUDGETS; and, f.., carry out other tasks assigned by the authority upon the head of the region. (2) PPKD as BUD authorities:.,, a. devise policies and guidelines on the implementation of BUDGETS;

b. validating DPA-SEGWAY;

c. controlling the implementation of BUDGETS;.,, d. provide technical guide the implementation of a system of receipts and expenditure cash area; e. carry out the poll tax areas;., f., monitor the implementation of the revenue and expenditure BUDGETS by banks and/or other financial institutions who have been designated; g. dress it and set up the necessary funds in the implementation of BUDGETS;

h. save money region;

i. setting the SPD;

j. carry out placement area and manage your money/investment menatausahakan;., k., make payment upon request user budget officials over the public treasury account load area;
.,, b. preparing the implementation of loans and the granting of guarantees on behalf of local governments; d. carry out lending on behalf of local governments;

n. perform debt management and accounts receivable areas;

o. perform accounts receivable billing region;

v. implementing the accounting system and financial reporting areas;

q. presents financial information regions;., r., implement policies and guidelines as well as the management of the ponghapusan possession of the region.
Article 8, PPKD, (1) as BUD pointed officials in the environmental unit of the regional finance manager work as the power of the BUD.
.,, (2) the appointment power of the BUD as mentioned on paragraph (1) established by decision of the head of the region. (3) the power of BUD as mentioned on paragraph (1), have the task:.,, a. preparing the cash budget;

b. preparing the SPD;

c. publish SP2D; and d. store entire original proof of ownership of the wealth of the region;

.,, (4) the power of the BUD in addition perform duties as on paragraph (3) is also carrying out the authority referred to in article 7, paragraph (2) letter f, letter g, letter h, letter j, letter k, letter m, letter n, letter o and (5) the power of the BUD is responsible to PPKD.

Article 9 Pelimpahan authority other than as referred to in article 8 paragraph (4), it can be delegated to other officials in the unit's work environment financial management areas.

Part four officials of the Budget Users/users of goods article 10 Areas of officials of budget users/user area goods have duties and authorities: a. drafting RKA-SEGWAY;

b. compose DPA-SEGWAY;., c. perform actions that result in expenditure over budget burden; d. execute the budget his SEGWAY;

e. conduct of testing over the Bill and ordered the payment;

f. carry out voting receipt not taxes;.,, g. hold the bonds/partnership agreements with other parties within the limits of the budget has been set;
., h., manage debt and accounts receivable are the responsibility of the SEGWAY, he yaiig;
.,, i. managing regional/possession of wealth the responsibility his SEGWAY; j. prepare and submit financial reports his SEGWAY;

k. oversees the implementation of the budget of his SEGWAY;.,, b. carry out tasks users budget/other items based on user authority delegated by the head of the region;
., m., responsible for the execution of its duties to the head of the region through the Regional Secretary.
Section 11.,, (1) officials of the budget users in performing tasks can bestow a portion of those powers to the head of unit work on a SEGWAY as a power user/users budget items.
., Pelimpahan, (2) the authority referred to in subsection (1) is designated by the head of the upper area suggested the head of the SEGWAY.
.,, (3) the determination of the heads of work units in the SEGWAY as referred to in paragraph (1) upon consideration of the level of the area, the magnitude of SEGWAY, the magnitude of the amount of money managed, workload, location, competence and/or range of control and other objective consideration.
.,, (4) the power of the budget users are responsible for the execution of his duty to the user/users budget items.
Part five Officials Implementing the technical activities of the SEGWAY article 12.,, (1) officials of the budget users/user power budget in carrying out programs and activities may appoint officers on SEGWAY work units as PPTK. (2) a PPTK as mentioned on paragraph (1) has the task includes:.,, a. controlling the implementation of activities;

a. reported on developments in the implementation of activities;

b. prepare a budget document over the burden of spending implementation activities.

Article 13.,, (1) the appointment of PPTK as stipulated in article 12 paragraph (1) upon consideration of the competence of the Office, budget, activities, workload, location, and/or a range of control and other objective consideration.
.,, (2) PPTK liable to user officials budget/budget power user.
The sixth Official Administering the finances of SEGWAY Article 14.,, (1) in order to carry out its authority over the use of the budget is loaded in DPA-SEGWAY, SEGWAY heads set the officials who carry out the functions of finance in the SEGWAY as officials administering finance SEGWAY.
.,, (2) the officials administering finance SEGWAY referred to in subsection (1) has the task:.,, a. examines the completeness of the SPP-LS presented by PPTK;.,, b. examines the completeness of the SPP, SPP-GU and SPP-TU presented by the Treasurer of the expenditure; c. prepare the SPM; and, d. preparing financial statements (3) SEGWAY Officials administering finance SEGWAY may not catch on as officials in charge of conducting the voting receipt country/region, the Treasurer, and/or PPTK.
The seventh section Treasurer the Treasurer shall receipt and Expenditure Article 15.,, (1) the head of a region over proposition PPKD raised the Treasurer to perform admission bursaries tend in order implementation of revenue on a SEGWAY.
.,, (2) the head of the area over the PPKD proposal raised spending to carry out the duties of Treasurer bursaries tend to in order to budget implementation on a SEGWAY.
.,, (3) the Treasurer the Treasurer shall receipt and expenditure as referred to in paragraph (1) and paragraph (2) is a functional official.
.,, (4) the Treasurer the Treasurer shall receipt and expense prohibited conduct, either directly or indirectly, trade activities, the work of chartering and sales services or act as a guarantor for activities/jobs/sales, and save money at a bank or other financial institution on behalf of the person.
.,, (5) the Treasurer the Treasurer shall receipt and expenditure is functionally responsible for the execution of his duty to the PPKD as a BUD.
CHAPTER III of the GENERAL PRINCIPLE and the STRUCTURE of the BUDGETS of the general principle of the first part of article 16., GRANT, (1) GRANT BUDGET drawn up in accordance with the needs of the Organization of the Government and the ability of the regional income.
.,, (2) preparation of the GRANT referred to in subsection (1) are bound to the RKPD in order to realize a service to the community for achievement of a goal State.
.,, (3) GRANT authorization functions, planning, oversight, allocation, distribution, and stabilization.
.,, (4) BUDGETS, changes in BUDGETS, and BUDGETS for each year of implementation of accountability established with local regulations.
Article 17.,, (1) All receipts and expenditure areas either in the form of money, goods and/or services budgeted in the GRANT BUDGET.
.,, (2) the amount of the income budgeted in the GRANT BUDGET is an estimate measured rationally can be achieved for each source of income.
.,, (3) the entire revenue areas, shopping areas, and regional financing budgeted gross basis in BUDGETS.
.,, (4) regional Revenues budgeted in the BUDGETS should be based on the provisions of the legislation.
Article 18.,, (1) in drawing up BUDGETS, budgeting expenses must be supported by the existence of the assurance of the availability of a sufficient number of admissions.
.,, (2) Budgeting for each expenditure BUDGETS must be supported by the legal basis underlying disease.
Article 19 fiscal year BUDGETS covering a period of 1 (one) year starting on 1 January to 31 December.

The second part of the structure of BUDGETS article 20 (1) a GRANT is a single entity consisting of:.,, a. revenues of the region;

b. shopping area; and c. the financing area.

.,, (2) the income of the area as referred to in paragraph (1) letter a include all receipts of money through the Public Treasury Account area, which adds to the equity funds smoothly, which is a regional rights in one fiscal year that does not need to be paid back by the region.
.,, (3) Shopping areas as referred to in paragraph (1) letter b include all expenditures from the General Treasury Account areas that reduce the equity funds smoothly, that is the obligation of the areas of the budget in one year won't be retrieved back the payout by the region.
.,, (4) regional Financing as referred to in paragraph (2) Letter c include all receipts that need to be paid back and/or expense will be accepted back, both on the financial year in question or in the next fiscal year.
The third part of article 21 Regional Income Revenue areas referred to in article 20 paragraph (1) letter a consists of: a. the original Regional Revenue (PAD);


b. the balance of Funds; and c. other revenue areas.

Section 22.,, (1) the original regional Income as stipulated in article 21 letter a consists of:.,, a. tax areas;

b. levy region;

c. regional wealth management results are separated; and d. other legal PAD.

.,, (2) other legal PAD as referred to in paragraph (1) letter d include:.,, a. sale proceeds of wealth areas not separated;

b. results of utilization or utilization of the wealth of the region are not separated;

c. checking services;

d. interest income;

e. Indemnity claims;

f. the profit difference between the exchange rate of rupiah against foreign currencies; and, g.., Commission, piece, or other forms as a result of the sale and/or the procurement of goods and/or services by area.
Article 23 Income Equalization Fund as referred to in article 21 letter b includes a. funds for Results;

b. allocation of Public Funds; and Special Allocation Fund c..

Article 24 other legitimate areas of revenue constitutes the entire revenue areas other than equalization funds and PAD, which includes grants, emergency fund, and other government income, article 25.,, (1) the grants referred to in Article 24 is help in the form of money, goods, and/or services originating from Government, community, and business entities in the country or abroad are not binding.
.,, (2) further Provisions regarding the grant referred to in subsection (1) is set out in the regulation of its own legislation.
Part four Shopping Areas Article 26.,, (1) Shopping area used in the framework of the implementation of Government Affairs which became the provincial authority or district/city that consists of a mandatory affair and the affair of the options specified by the provisions of the legislation.
.,, (2) conducting the Affairs of the compulsory Expenditure as referred to in paragraph (1) are prioritized to protect and improve the quality of life of the community in an attempt to meet the obligations of the region is manifested in the form of increased basic services, education, health, social fasititas and decent public facilities as well as developing a social security system.
.,, (3) improving the quality of life of the community as referred to in paragraph (2) is manifested through the work achievement in the achievement of minimum service standards based on the mandatory Government Affairs in accordance with the legislation.
Article 27.,, (1) Shopping areas as referred to in article 8 paragraph (3) are classified according to the Organization, functions, programs and activities, as well as the type of shopping.
.,, (2) the classification of expenditures according to the organization referred to in subsection (1) is adjusted with the Organization of local governance.
.,, (3) the classification of expenditures by function as intended in paragraph (1) is composed of:.,, a. classification based on the Affairs of the Government; and b. the classification of the functions of the management of the finances of the State.

.,, (4) the classification of expenditures based on the Affairs of Government scbagaimana referred to in paragraph (2) letter a are classified according to the authorities of the Government of the province and kabupaten/kota.
.,, (5) the classification of expenditures by function as referred to in paragraph (3) the letter b is used for the purpose of harmony and cohesiveness of the State financial management comprises:., public service, a.;

b. public order and security;

c. the economy;

d. environment;

e. housing and public facilities;

f. health;

g. tourism and culture;

h. religion;

i. education; as well as the j. of social protection.

.,, (6) Masifikasi shopping according to the programs and activities referred to in subsection (1) is adjusted with the Government Affairs who became the authority area.
.,, (7) the classification of expenditures according to the type of expenditure referred to in subsection (1) consists of:.,, a. Employee Expenditures;

b. shopping goods and services;

c. capital expenditure;

d. interest;

e. subsidies;

f. grant;

g. social assistance;

h. shopping for results and financial aid; and i. unforeseen expenditures.

.,, (8) Budgeting in the BUDGETS for each type of expenditure referred to in subsection (7), based on the provisions of the legislation.
Part five Regional Financing Article 28.,, (1) the financing of the regions referred to in article 20 paragraph (1) Letter c is composed of acceptance financing and financing expenses. (2) the receipt of financing as referred to in subsection (1) includes:.,, a. SiLPA fiscal year before;

b. Liquefaction reserve fund;

c. results of the penyualan wealth of the region separated;

d. receipt of loans; and e. the receipt back lending.
(3) financing Expenditure referred to in subsection (1) includes:.,, a. formation of a reserve fund;

b. the inclusion of government capital region;

c. payment of principal debt; and, d.., lending (4) Financing neto is the difference more acceptance financing against expenditure financing. (5) the amount of financing should be able to close the neto budget deficits.

CHAPTER IV PREPARATION of the DRAFT NATIONAL Plan of work of the first part of article 29 RPJMD local governance for a period of 5 (five) years is the elaboration of the vision, mission, and programs the head area that authors are bound to the RPJP Region with attention to the RPJM and national minimum service standard set by the Government.

Article 30 RPJMD as stipulated in article 29 set at least 3 (three) months after the regional head appointed.

Article 31.,, (1) the SEGWAY compose a strategic plan which is hereafter Renstra-SEGWAY that contains the vision, mission, goals, strategies, policies, programmes and development activities are purely indicative in accordance with the duties and functions of each.
.,, (2) Drafting Renstra-SEGWAY referred to in subsection (1) based on the RPJMD.
Article 32.,, (1) the local authorities compiled a RKPD which is the elaboration of RPJMD by using material from Renja SEGWAY for a period of 1 (one) year referring to the Government's work plan.
.,, (2) Renja SEGWAY referred to in subsection (1) is the elaboration of Renstra SEGWAY arranged by the evaluation of the achievement of the implementation of the programmes and activities of previous years.
., RKPD, (3) as referred to in paragraph (1) contains the draft framework for regional economic development, priorities and responsibilities of area, measured work plan and the funding issue, whether carried out directly by the local governments as well as community participation is encouraged.
.,, (4) the obligation of the area as referred to in paragraph (3) consider achievements close to minimum service standard in accordance with the legislation.
Chapter 33., RKPD, (1) as referred to in article 32 paragraph (1) are drawn up to ensure linkages and consistency between planning, budgeting, implementation, and oversight.
.,, (2) preparation of RKPD resolved no later than the end of the previous fiscal year in May.
., RKPD, (3) as mentioned in subsection (2) are defined by regulation of the head area.
The second part of article 34 Public Policy GRANT.,, (1) the head of the area based on RKPD as referred to in article 32 paragraph (1), public policy drafting BUDGETS.
.,, (2) preparing the draft general policy GRANT referred to in subsection (1) based on the guidelines for preparing the BUDGETS set by the Minister of the Interior each year.
.,, (3) the head of the region delivered a draft general policy next fiscal year a GRANT referred to in subsection (2) as a foundation for preparing the RAPBD to PARLIAMENT no later than mid-June fiscal year running.
.,, (4) general policy Draft BUDGETS that have discussed a joint regional PARLIAMENT head in talks a preliminary RAPBD as referred to in paragraph (3) further agreed general policy into BUDGETS.
The third part of priorities and Budgetary Ceiling While Article 35.,, (1) public policy based on the agreed BUDGETS, local governments and the REPRESENTATIVES discussed the draft priorities and budgetary ceiling while delivered by the head of the region.
.,, (2) a discussion of priorities and budgetary ceiling while referred to in subsection (1) done at least the second week of July preceding the fiscal year (3) discussion of priorities and budget while the ceiling referred to in paragraph (1) was carried out with the following measures:.,, a. determine the priority scale in the Affairs and the Affairs of the mandatory option;

b. determine the sequence of courses in each of the affair;

c. provisional budget ceiling to compile the masingmasing program.

.,, (4) general policy BUDGETS and priorities and budget while the ceiling had been discussed and mutually agreed regional and head of DPRD poured in an agreement signed jointly by the head of the area and Chairman of the DPRD.
.,, (5) the head of the region based on the memorandum of agreement referred to in subsection (4) to publish guidelines for the preparation of RKA-SEGWAY SEGWAY's head as a guide compiled RKA-SEGWAY.
The fourth section of the work plan and budget of the SEGWAY Article 36.,, (1) based on the guidelines for the preparation of RKA-SEGWAY as referred to in Article 35 paragraph (5), the head of the SEGWAY compose RKA-SEGWAY.
.,, (2) RKA-SEGWAY compiled by using the medium term expenditure framework approach areas, integrated budgeting and budgeting based on the work achievement.
Article 37 preparation of RKA-SEGWAY with medium-term expenditure framework approach was implemented by making a forward forecast contains forecasts of budget needs for programs and activities that are planned in the next fiscal year from the planned fiscal year and is the implication of the need of funding for the implementation of the programme and the activities the following year.

Article 38 the drafting RKA-SEGWAY with integrated budgeting approach is done by integrating the entire process of planning and budgeting in order to produce document SEGWAY environment work plan and budget.

Article 39

.,, (1) the preparation of RKA-SEGWAY approach work achievement done with attention to the link between funding by the exodus and the expected results of the activities and programs including efficiency in the achievement of outputs and outcomes.
.,, (2) the preparation of a budget based on achievements of the work referred to in subsection (1) done based on product performance, performance indicators, analysis of standards, the standard unit price, standard and pelayarian.
.,, (3) the standard unit price as referred to in paragraph (2), set by decision of the head of the region.
Article 40 the RKA-SEGWAY as stipulated in article 36, paragraph (1) contain the plan of income, spending for each program and activity according to function for years planned, specified object details up to budget, shopping, and financing, as well as forecasts for the next year.

The fifth part of the completion of the Raperda BUDGETS Article 41.,, (1) RKA-SEGWAY Which has been compiled by the head of the SEGWAY scbagaimana referred to in article 36 paragraph (1) is submitted to PPKD.
.,, (2) RKA-SEGWAY referred to in subsection (1), further explored by a team of local government budget.
.,, (3) a discussion by a team of local government budget as referred to in paragraph (2) was performed to elucidate the suitability between the RKA – SEGWAY public policies with BUDGETS, priorities and budget ceilings while the advanced forecast, which had been approved the previous fiscal year, and other planning documents, as well as product performance, performance indicators, analysis of standards, the standard unit price, and the minimum service standard.
Article 42., PPKD, (1) drafting local regulations about the following documents BUDGETS based on a SEGWAY-RKA has been examined by a team of local government budget.
.,, (2) the supporting documents referred to in subsection (1) consists of the financial memorandum and draft BUDGETS.
Chapter V ASSIGNMENT GRANT the first part of the submission and discussion of Draft local regulations about BUDGETS Article 43 the head region delivered a draft local regulations about BUDGETS to PARLIAMENT accompanied by supporting documents and explanations in the first week of October of the previous year to be discussed in order to gain approval.

Article 44.,, (1) discussion of the draft Ordinance local regulations about BUDGETS done according to the rules of conduct of PARLIAMENT refers to the legislation.
.,, (2) the discussion referred to in subsection (1), concentrates on the conformity between the public BUDGETS as well as policy priorities and budgetary ceiling while with programs and activities proposed in the draft local regulations about BUDGETS.

The second part of the draft Regulatory Approval the area about 45 Article., GRANT, (1) the DPRD and shared decision-making of the head against which the applicable local area about the BUDGETS do not later than 1 (one) month prior to the fiscal year in question.
.,, (2) on the basis of mutual agreement as referred to in paragraph (1), the head of the region prepared the draft regulation concerning the elaboration of the regional head of the BUDGETS.
Article 46.,, (1) when the PARLIAMENT until the time limit referred to in Article 45 paragraph (1) does not take a decision together with the head of the region's response to the draft local regulations about BUDGETS, the head of the region carry out spending extended a GRANT number of the previous fiscal year to finance the needs each month, drawn up in the draft regulations of the head region of a GRANT.
.,, (2) extended our Expenses for the purposes of each month referred to in subsection (1) are prioritized for binding shopping and shopping that is mandatory.
.,, (3) the draft regulation of the head area as referred to in paragraph (1) was carried out after obtaining endorsement from the Interior Minister for the province and the Governor for district/city.
.,, (4) an endorsement against the draft regulation head area as referred to in paragraph (1) will be conducted no later than 15 (fifteen) days as of receipt of the draft referred to ever since.
.,, (5) if the time limit referred to in paragraph (4) has not yet been ratified, the draft regulations of the head region of a GRANT set to become regional head of regulatory BUDGETS.
The fourth part of the evaluation of the draft local regulations About NATIONAL And Regional head of Regulations About the elaboration of article 47, RAPBD, (1) the draft regulation of the provinces about a GRANT that was approved along LEGISLATIVE regulations and draft BUDGETS before the elaboration of Governor designated by the Governor at least 3 (three) days of work submitted to the Secretary of the Interior to be evaluated.
.,, (2) the results of the evaluation as referred to in subsection (1) is delivered by the Minister of the Interior to the Governor no later than 15 (fifteen) days as of receipt of the draft referred to ever since.
.,, (3) if the Minister does not provide evaluation results within 15 (fifteen) days counted since the draft is accepted, then the Governor may set the draft local regulations GRANT became applicable local BUDGETS and the draft regulation the Governor about the elaboration of regulatory BUDGETS became Governor about outlining a GRANT.
.,, (4) if the Minister of the Interior declared the results of the evaluation of the draft local regulations about BUDGETS and draft regulations of the Governor about the translation BUDGETS is in compliance with the public interest and the legislation, the Governor sets out the draft in question become applicable local rules and regulations of the Governor.
.,, (5) when the Minister of the Interior declared the results of the evaluation of the draft local regulations about BUDGETS and draft regulations of the Governor about outlining a GRANT is contrary to the public interest and the legislation, the Governor shared the DPRD do completion no later than 7 (seven) days as of receipt of the evaluation results since.
.,, (6) if the results of the evaluation were not acted upon by the Governor and LEGISLATORS, and Governors nonetheless set the draft BUDGETS of local regulations and draft regulations of the Governor about the elaboration of regional and NATIONAL regulatory rules become Governor, Interior Minister cancels the applicable local rules and regulations of the Governor in question while simultaneously stating enactment pagu BUDGETS in previous years.
Article 48.,, (1) the draft regulation of the regional district/municipality about a GRANT that was approved along with the DPRD and draft regulations bupati/walikota about outlining a GRANT before the stipulated by the bupati/walikota at least 3 (three) working days delivered to the Governor to be evaluated.
.,, (2) evaluation results submitted by the Governor to the bupati/walikota no later than 15 (fifteen) days as of receipt of the draft referred to ever since.
.,, (3) if the Governor did not give the results of the evaluation within 15 (fifteen) days since the drafts are accepted, then the bupati/walikota draft local regulations may specify a GRANT be applicable local BUDGETS and the draft regulations of the bupati/walikota about the elaboration of regulatory BUDGETS be bupati/walikota about outlining a GRANT.
.,, (4) when the Governor declared the results of the evaluation of the draft local regulations about BUDGETS and draft regulations of the bupati/walikota about outlining a GRANT is in compliance with the public interest and higher legislation, bupati/walikota sets out the draft in question become applicable local regulations and the bupati/walikota.
.,, (5) when the Governor declared the results of the evaluation of the draft local regulations about BUDGETS and draft regulations of the bupati/walikota about outlining a GRANT is contrary to the public interest and higher legislation, bupati/walikota alongside PARLIAMENT doing completion no later than 7 (seven) days as of receipt of the evaluation results since.
.,, (6) if the results of the evaluation were not acted upon by the bupati/walikota and PARLIAMENT, and the bupati/walikota fixed set of draft local regulations about BUDGETS and draft regulations of the bupati/walikota about outlining a GRANT be local regulations and regulations of the bupati/walikota, the Governor canceled the local regulations and regulations of the bupati/walikota meant at once stated validity period pagu BUDGETS in previous years.
Article 49.,, (1) the longest 7 (seven) days after the cancellation sebagairnana decision referred to in article 47 paragraph (6) and article 48 paragraph (6), the head of the region should suspend implementation of local regulations and further joint regional head of LEGISLATIVE repeal Regulation area in question.
.,, (2) for the removal of local regulations as stipulated in article 47 paragraph (6) and article 48 paragraph (6) is carried out by local regulations about the repeal of the regulation area about BUDGETS.
.,, (3) the implementation of expenditure over the previous years BUDGETS launched as stipulated in article 47 paragraph (6) and article 48 paragraph (6) are set by regulation of the head area.
Article 50 the Governor conveyed the results of the evaluation conducted on the draft local regulations kabupaten/kota about BUDGETS and draft regulations of the bupati/walikota about translation BUDGETS to the Minister of the Interior.

Article 51 evaluation results on the draft BUDGETS of local regulations and draft regulations of the regional head of the translation BUDGETS set by decision of the Minister of the Interior to GRANT the Province Governor and the decision to GRANT district/city.

52. Article, Refinement, (1) the results of the evaluation as referred to in article 47 paragraph (5) and article 48 paragraph (5) is carried out together with the regional head of the Budget Committee of PARLIAMENT.
.,, (2) refinement of Results as in paragraph (1) established by the leadership of the PARLIAMENT.
.,, (3) the decision of the leadership of the REPRESENTATIVES referred to in paragraph (2) was made the basis of the determination of local regulations about BUDGETS.
.,, (4) the decision of the leadership of the REPRESENTATIVES referred to in paragraph (3) were reported at the next plenary session.

.,, (5) the decision of the leadership of the REPRESENTATIVES referred to in subsection (4) is submitted to the Minister of the Interior to GRANT the provinces and to the Governor to GRANT County/City, at least three (3) working days after the decision.
The fifth part of the determination of the applicable local Regulations And BUDGETS Of the regional Head Of the translation BUDGETS Article 53.,, (1) the draft local regulations about BUDGETS and draft regulations of the regional head of the translation BUDGETS that have been evaluated are set by regional heads into local regulations about NATIONAL and regional head of regulations outlining BUDGETS.
.,, (2) the determination of draft local regulations about NATIONAL and regional head of regulations outlining a GRANT referred to in subsection (1) do selambat the latest on 31 December of the previous financial year.
.,, (3) the head of the regions deliver local regulations about NATIONAL and regional head of regulations outlining BUDGETS to the Minister of the Interior for the province and the Governor for district/city no later than 7 (seven) working days after the set.
CHAPTER VI IMPLEMENTATION of the BUDGETS of the General Principle of the first part of the implementation of BUDGETS Article 54., SEGWAY, (1) prohibited conduct expenditure area budget burden for the purpose of the budget is not available, and/or not enough available budget in a GRANT.
.,, (2) implementation of the shopping areas as referred to in paragraph (1), should be based on the principle of cost-efficient, no luxury, effectively, efficiently and in accordance with the provisions of the legislation.
The second part of the implementation of the budget Document Preparation Unit Working Device Area Article 55., PPKD, (1) at least three (3) working days after BUDGETS are set, and told all the heads of the SEGWAY in order to prepare and submit the draft DPA-SEGWAY.
.,, (2) the draft DPA-SEGWAY referred to in subsection (1), specifies the objectives to be achieved, functions, programs, activities, budget provided to achieve the target, and a withdrawal plan for each unit of work as well as the estimated revenue.
.,, (3) the head of a SEGWAY handed the draft DPA-SEGWAY which has been forward to PPKD no later than 6 (six) business days after the notification referred to in subsection (1) is submitted.
Article 56.,, (1) the budget of the local government Team verify the draft DPA-SEGWAY together with the head of the SEGWAY is concerned.
.,, (2) the verification on the draft DPA-SEGWAY referred to in subsection (1), completed at least 15 (fifteen) working days, since the establishment of the regional head of the elaboration of regulatory BUDGETS.
.,, (3) based on the results of the verification as referred to in paragraph (1), PPKD ratified the draft DPA-SEGWAY with the approval of the Secretary.
.,, (4) DPA.-SUD certified as mentioned in paragraph (3) delivered a SEGWAY bcrsangkutan, head to the supervisory unit of work areas, and the CPC no later than 7 (seven) working days since the date was passed.
.,, (5) DPA-SEGWAY referred to in subsection (3) is used as the basis for the implementation of the budget by the head of the SEGWAY as the budget/user of the goods.
The third part of the implementation of the budget of the regional Income Article 57 (1) All regional acceptance is done through the public Treasury accounts of the region.
.,, (2) the Treasurer shall deposit the entire mandatory acceptance acceptance into account cash public areas no later than within 1 (one) working day.
.,, (3) any acceptance must be supported by a complete proof of the deposit referred to above.
Article 58., SEGWAY, (1) prohibited conduct charges other than those specified in the regulatory area.
.,, (2) SEGWAY which has the task of picking up and/or receiving and/or its activities have an impact on the acceptance of compulsory voting and intensify regional acceptance.
Article 59.,, (1) the acceptance of a SEGWAY constitutes acceptance of the area cannot be used directly for expenses.
.,, (2) the Commission, rebate, or other reception pieces by name and in what form. which can be assessed with the money, either directly as a result of the sale, exchange-traded, grants, insurance and/or the procurement of goods and services.

including interest receipts, other receipts giro service or as a result of budget funds in the bank's storage as well as the acceptance of the results of the utilization of the regional goods over other activities is income of the region.
.,, (3) All reception areas as referred to in paragraph (1) in the shape of money should be deposited to the General Treasury of the area and the shape of the goods belong to the regions assets/recorded as inventory area.
Article 60.,, (1) the refund of the excess tax, levy, the refund claims for damages and the like is done by charging admission on account of being concerned for the return peneriman that occur in the same year.
.,, (2) to refund the excess receipts that occurred in previous years charged on account of unforeseen expenditures.
The fourth part of the regional Budget Implementation Article 61.,, (1) any expenditure must be supported by full and legitimate evidence about the privileges gained by the party charge.
.,, (2) accounts payable which resulted in a load of a GRANT cannot be done before the draft local regulations about BUDGETS set and placed in the piece.
.,, (3) cash Expenditure referred to in subsection (2) does not include binding shopping and shopping that is mandatory.
Article 62 the payment burden BUDGETS can be done based on the SPD, or DPA-SEGWAY, or other document which is equated with the SPD.

Article 63 (1) the salary of civil servants area charged in BUDGETS.
.,, (2) local governments may provide additional income to the civil servant areas based on objective considerations having regard to the financial ability of the area and obtain the approval of the PARLIAMENT in accordance with the provisions of the legislation.
Section 64 expenditure as compulsory Treasurer collect income tax (PPh) and other taxes, mandatory deposit the whole acceptance of the piece and the taxes he had collected to the State Treasury's account at the bank or other banks that are assigned the Minister of finance as bank or postal giro perception within appropriate conditions militate--invitation.

Article 65.,, (1) the implementation of the expenditure burden BUDGETS done based on SPM published by users budget/budget power user.
.,, (2) the payment referred to in subsection (1) done by the issuance of SP2D by the power of BUD.
.,, (3) within the framework of the implementation of the payments referred to in subsection (1), the authority is obligated to BUD:.,,.,, a. examine the completeness of payment orders issued by the users budget b. test of truth the calculation burden Bill GRANT listed in the command pernbayaran; c. test the availability of the funds concerned;

d. ordered the disbursement of expenditure as the basis for the region; and, e.., refuse disbursement, if the payment orders issued by the users of the budget does not meet the requirements set out.
Article 66.,, (1) the publication of the SPM should not be done before goods and/or services received unless specified in the legislation.
.,, (2) for smooth implementation of SEGWAY, users with power user/budget budget can be given money supply maintained by the Treasurer of the expenses.
.,, (3) the Treasurer shall carry out payment of expenses money supplies after dikelolanya:.,,.,, a. examine the completeness of payment orders issued by the user the user's power budget/budget;
.,, b. test the truth of the calculation of the Bill listed in the payment orders; and c. to test the availability of the funds in question.

.,, (4) compulsory expenditure Treasurer refusing an order to pay of budget users/user power budget if the requirements referred to in paragraph (3) are not met. (5) the Treasurer personally responsible spending over the unsettled payment, article 67 of the head area may give permission for the purposes of the implementation of the account opening expenses in an environment of SEGWAY.

Article 68 After the fiscal year ends, the head of the SEGWAY as the budget users are prohibited from publishing the SPM which is burdening the budget year concerned.

The fifth part of the implementation of the budget of the regional Financing Article 69 (1) of the management of budget financing of the area was done by PPKD.
.,, (2) All receipts and pengeluaraan regional financing is done through the Public Treasury Accounts of the region.
Article 70.,, (1) bukuan Mover of the reserve fund account to the Cash account of the Common Areas is carried out based on the plan of implementation of the activity, after the amount of the Reserve Fund specified based on local regulations on the establishment of a reserve fund would be adequate in this regard.
.,, (2) balance transfer referred to in subsection (1) the highest number of launched a reserve fund that would be used to fund the implementation of activities in the fiscal year concerned in accordance with the rules set out in the area on the establishment of a reserve fund.
.,, (3) balance transfer from reserve fund account to the account of the General Treasury of the area referred to in subsection (1) is carried out with a warrant transfer funds by the power of approval over the BUD PPKD.
Article 7l.,, (1) the sale of the property areas that were separated according to the provisions of legislation.
.,, (2) the recording of acceptance over the sale of the wealth of the area referred to in subsection (1) is based on the receipt of a valid.
Article 72.,, (1) receipt of loan area based on the loan amount which will be received in the fiscal year concerned in accordance with those specified in the loan agreement concerned.
.,, (2) the receipt of a loan in the form of foreign currency is entered in the value of the rupiah.

Article 73 the receipt back lending area based on regional lending agreement earlier, for the suitability of the repayment of the loan principal and other obligations that become dependent party borrowers.

Article 74.,, (1) the amount of the income of the area set aside for the establishment of a reserve fund in the fiscal year concerned in accordance with the amounts set out in the regulatory area.
., balance transfer, (2) the amount of revenue set aside areas transferred from the General Treasury account area into account reserve fund balance transfer is done with a warrant by the power of approval over the BUD PPKD.
Article 75 the inclusion of government capital region can be implemented if the amount to be included in the fiscal year concerned has been established in the regulations concerning the inclusion of capital area regional concerns.

Article 76 a payment of principal debt is based on the amount to be paid in accordance with the loan agreement and its implementation is the main priority of the entire obligation of the local government which must be completed in the year of the budget as regards Article 77 regional lending to another party based on the decision of the head of the upper area of LEGISLATIVE approval.

Article 78 Implementation expenses include capital financing local authorities, payment of principal debts and lending area is done based on SPM, published by PPKD.

Article 79 in the framework of the implementation of expenditure. financing, the power of the BUD is obliged to:.,, a. examine the completeness removals payments/orders bukuan published by PPKD;
.,, b. test the truth of the financing expenses calculation stated in the payment orders; c. test the availability of the funds concerned;.,, d. refuse disbursement, when orders payment for financing expenditure does not meet the requirements set out.
CHAPTER VII REPORT of the REALIZATION of the FIRST HALF and the CHANGE of NATIONAL BUDGETS in the first part of the report on the realization of the first Semester of BUDGETS Article 80.,, (1) the local authorities compiled a report on the realization of the first half of the GRANT and the prognosis for 6 (six) months.
.,, (2) the report referred to in subsection (1) is submitted to PARLIAMENT no later than at the end of July of the budget is concerned, to be discussed between PARLIAMENT and local governments.
The second part changes to BUDGETS Article 81.,, (1) the adjustment of the BUDGETS with the development and/or a change in circumstances, are discussed along with REPRESENTATIVES of local government within the framework of the preparation of the forecast changes to the fiscal year BUDGETS are concerned, in the event of:.,, a. developments that do not comply with public policy assumption BUDGETS;.,, b. the circumstances which led to do shift budgets between organizational units, antarkegiatan, and antarjenis shopping;
.,, c. the circumstances that lead to more budget balances of the previous year shall be used for the current year; d. emergencies; and e. the exceptional circumstances.

.,, (2) in the case of an emergency, the local Government can do expense not yet available the budget, which was proposed in the draft changes to BUDGETS, and/or reports are delivered in the realization of the budget.
.,, (3) a State of emergency as referred to in paragraph (1) letter d of at least fulfill the following criteria:.,,.,, a. is not a normal activities of local government activity and cannot be predicted before; b. not expected, occurred repeatedly;

c. are out of control and the influence of local government; and, d.., have a significant impact against the budget in order to recovery caused by emergencies.
Article 82.,, (1) changes to a GRANT can only be done one (1) times within 1 (one) year budget, except in exceptional circumstances.
.,, (2) Keadiian outstanding as referred to in article 81 paragraph (2) Letter c is the State which caused the estimated receipts and/or spending in the BUDGETS increase or decrease of greater than 50% (fifty percent).
Article 83.,, (1) the local Government submits draft local regulations on changes in the corresponding fiscal year BUDGETS to get approval of the PARLIAMENT before the budget year in question expire.
.,, (2) the consent of the PARLIAMENT against the draft local regulations as referred to in paragraph (1), no later than 3 (three) months before the end of the fiscal year.
Article 84.,, (1) the process of evaluation and determination of the draft local regulations regarding changes to BUDGETS and draft regulations outlining changes head on area BUDGETS into local regulations and rules the head area apply as stipulated in article 47, article 48, article 52, and article 53.
.,, (2) if the results of the evaluation as referred to in paragraph (1) are not followed up by the heads of the regions and PARLIAMENT, and head of the area still set the draft local regulations regarding changes to BUDGETS and draft regulations outlining changes head of regional BUDGETS, local regulations and rules the head area in question was cancelled and the stated validity period launched a GRANT year runs including funding for emergencies.
.,, (3) cancellation of local regulations regarding changes to provincial BUDGETS and regulations the Governor about the translation changes a GRANT referred to in subsection (2) is conducted by the Minister of the Interior.
.,, (4) the cancellation of the local regulations regarding changes to BUDGETS kabupaten/kota and regulations bupati/walikota about outlining changes to a GRANT referred to in subsection (2) is done by the Governor.
Article 85.,, (1) the longest 7 (seven) days after the decision on the revocation as stipulated in article 84 paragraph (3) and subsection (4), the head of the area of mandatory applicable local implementation lay off about changes to BUDGETS and kcpala areas along the DPRD revoke local regulations in question.
.,, (2) for the removal of local regulations as referred to in subsection (1) is carried out by local regulations about repeal local regulations regarding changes to BUDGETS.
.,, (3) the implementation of expenditure over the funding of an emergency and/or exceptional circumstances as referred to in article 84 paragraph (2) are set by regulation of the head area.
.,, (4) realization of expenditure over the funding of an emergency and/or exceptional circumstances as referred to in paragraph (3) are listed in the draft local regulations about the accountability implementation BUDGETS.
The ADMINISTERING REGIONAL FINANCIAL VIll CHAPTER of the first part of the general principle of Administering the financial Area of article 86.,, (1) the user is a power user/budget budget, Treasurer of acceptance/expenditure and the person or entity that receives or controlled goods/money/wealth claerah, convene the administering in accordance with legislation.
.,, (2) the officials who signed and/or ratified the document relating to the receipts of expenses over a burden a GRANT is responsible for material truth and consequences arising from the use of the letter in question.
Part two implementation of Administering the financial Areas of article 87 (1) for the implementation of BUDGETS, the head of the regional setting:.,, a. officials authorised to sign the SPD;

b. the officials authorised to sign the SPM;

c. the authorized officials certify the letter of accountability (SPJ);

d. the officials authorised to sign SP2D;

e. the Treasurer acceptance/expenditure; and f. other officials set out in the framework of the implementation of the BUDGETS.

.,, (2) the determination of the officials referred to in subsection (1) is conducted before the start of the budget year concerned.
Article 88 the Treasurer the Treasurer and/or acceptance of expenditure in carrying out the tasks of the working unit on bursaries tend to in the SEGWAY can be assisted by auxiliary Treasurer acceptance and/or auxiliary Treasurer expenditure as required by the decision of the head of the SEGWAY.

Article 89., PPKD, (1) in order to cash management published the SPD with considering scheduling the payment program and implementation of the activities contained in the DPA-SEGWAY.
., SPD, (2) referred to in subsection (1) prepared by the power of BUD to signed by PPKD.
The third part of article 90 Receipt Treasurer Administering.,, (1) the remittance receipt of income referred to in Article 59 paragraph (3) is done with cash.
.,, (2) the deposit referred to in subsection (1) to the General Treasury account area on the banks of the Government-appointed, be considered valid after power BUD receive credit notes.
.,, (3) the Treasurer shall receipt is prohibited save money, check, or securities that are in control of more than 1 (one) working day and/or on behalf of a private bank or postal giro.
Article 91.,, (1) the Treasurer shall receipt on a SEGWAY is obliged to convene the bookkeeping of the entire penerinman and deposit acceptance into top of her responsibilities.
.,, (2) the Treasurer shall receipt on a SEGWAY is obligated to submit a report to the admissions of liability PPKD no later than the 10th of the next month.
., PPKD, (3) conducting the verification, evaluation and analysis of the accountability report over the acceptance referred to in paragraph (2).
The fourth part of article 92 the administering Treasurer Expenditure.,, (1) request for payment made through the issuance of SPP-LS, SPP, SPP-GU, and SPP-TU.
.,, (2) ask a PPTK SPP-LS through officials administering finance on SEGWAY users budget/budget users power at least 3 (three) working days after receipt of the Bill from a third party.
.,, (3) the filing of SPP-LS enclosed with the completeness of requirements set out in accordance with the legislation.
., Treasurer, (4) expenditures through officials administering finance on SEGWAY ask SPP-UP to users of extended budget for one month.

.,, (5) the filing of SPP-UP referred to in paragraph (4) enclosed with the list of details of the plan the use of the funds (6) for replacement and addition of money supplies, Treasurer of expenditure submits SPP-GU and/or SPP-TU.
.,, (7) Limits the number of filing of SPP-TU as referred to in paragraph (6) is subject to approval from the PPKD with attention to the details of your needs and the time of use.
Article 93.,, (1) the use of the budget/power user budget request money supplies to the power of BUD by publishing a SPM-UP.
., the user, (2) budget/power user budget proposed the replacement of the money supply that have been employed to BUD, by publishing the enclosed GU SPM original proof of liability for the use of money supplies in advance.
.,, (3) in the event of insufficient supply of money needs, budget/user a power user may submit additional budget money supplies to the power of BUD by publishing a SPM-TU. (4) the execution of payments through the SPM and SPM-UP-LS based on provisions of legislation, article 94.,, (1) the power of the SP2D publish top BUD SPM received from users of the budget/budget users authority addressed to the bank's operational partners.
.,, (2) the publication of the SP2D by the power of BUD as referred to in paragraph (1), the longest 2 (two) working days since the SPM was accepted.
.,, (3) the power of BUD reserves the right refuse payment requests submitted user budget/budget when a power user:.,, a. the expenditure exceeded the pagu; and/or a. b.,, is not supported by the completeness of the documents in accordance with the provisions of the legislation.
.,, (4) in case of payment requests rejected BUD power referred to in subsection (3), SPM returned most of the old one (1) business day after it is received.
Article 95 procedures for administering Treasurer spending further regulated in the regulations the head area.

Part five financial accounting Areas Article 96.,, (1) local government is drawing up accounting system of local government that refers to government accounting standards.
.,, (2) local government accounting systems referred to in paragraph (1) established by regulation of the head area refers to local regulations about financial management areas.
Article 97 of the head of the regional government accounting standards based on set rules the head area of the accounting policy.

Article 98 (1) accounting system of local government at least includes:.,, a. cash receipts accounting procedures;

b. accounts payable accounting procedures;

c. asset accounting procedures;

d. accounting procedures in addition to cash.

.,, (2) the accounting systems referred to in subsection (1) are compiled based on the principle of internal control in accordance with the provisions of the legislation.
CHAPTER IX LIABILITY IMPLEMENTATION of BUDGETS Article 99.,, (1) the head of the SEGWAY as the budget users organise accounting over financial transactions, assets, debt and equity funds, which are in responsibility.
.,, (2) conducting of accounting as referred to in subsection (1) is the recording/administering over financial transactions in an environment of SEGWAY and prepare the financial statements in respect of the implementation of the budget and the dikelolanya stuff.
.,, (3) the financial statements referred to in subsection (2) is made up of the report realization of budget, balance sheet, and notes on the financial statements submitted to to the region through the PPKD not later than 2 (two) months after fiscal year end.
.,, (4) the head of the SEGWAY as a budget user/users of the goods gives a statement that management of the BUDGETS that became his responsibility had been organized on the basis of an adequate internal control system, in accordance with the provisions of the legislation.
Article 100., PPKD, (1) organizing a top accounting of financial transactions, assets, debt, and equity funds, including financing transactions and calculations. (2) PPKD financial report of local government consisting of:.,, a. report on the realization of the Budget;

b. balance sheet;

c. cash flow statement; and d. Notes to financial statements.

.,, (3) the financial statements referred to in subsection (2) prepared and presented in accordance with the Government regulation of Government accounting standards.
.,, (4) sebagairnana financial statement referred to in subsection (2) with the enclosed overview report realization of performance and financial report area owned enterprises/companies of the region.
.,, (5) local government financial reports as referred to in paragraph (2) was compiled on the basis of financial reports of SEGWAY.
.,, (6) the local government financial statement referred to in subsection (2) is submitted to the head of the region in order to meet the accountability implementation BUDGETS. 101 Center Head region delivered a draft local regulations about accountability for the implementation of the GRANT BUDGET to PARLIAMENT in the form of financial statements which have been reviewed by the Agency's Financial Examiner (CPC) at least 6 (six) months after the fiscal year ends.

Article 102.,, (1) the financial report of the implementation of the BUDGETS referred to in Article 100 paragraph (2) is submitted to the CPC no later than 3 (three) months after the fiscal year ends.
.,, (2) the inspection of the financial report by the CPC as referred to in paragraph (1) be completed no later than 2 (two) months after receiving the financial statements of the Government of the region.
.,, (3) if the time limit referred to in paragraph (2) of the CPC has yet to submit a report the inspection results, the draft local regulations as stipulated in article 101 submitted to PARLIAMENT.
Article 103 of the head area gives feedback and make adjustments against the financial statements based on the results of the examination of the CPC over the local government financial reports as stipulated in article 102 paragraph (1).

CHAPTER X the DEFICIT CONTROL and USE of SURPLUS BUDGETS BUDGETS Deficit control is the first part of article 104.,, (1) in terms of BUDGETS deficit is estimated to set funding sources to cover the deficit in the BUDGETS of local regulations.
.,, (2) the deficit BUDGETS as referred to in paragraph (1) covered with a net of financing.
Article 105 in the framework of national fiscal control, Finance Minister set a limit maximum number of cumulative STATE BUDGET deficits and BUDGETS.

Article 106.,, (1) the maximum amount limits based on the cumulative deficit of the STATE BUDGET and the BUDGETS referred to in Article 105, the Minister of finance after obtaining consideration Meriteri of Internal Affairs set a limit of a maximum deficit BUDGETS each region for each fiscal year.
.,, (2) the determination of the limit of a maximum deficit BUDGETS referred to in subsection (1) is carried out by the Minister of finance each year in August.
.,, (3) local government is obliged to report the position of surplus/deficit BUDGETS to the Minister of the Interior and the Minister of finance each semester in the fiscal year concerned.
.,, (4) violation of the provisions referred to in paragraph (3), may be made upon the Equalization Fund distribution delays.
Article 107 Deficit BUDGETS can be closed from the sources of financing: a. leftovers more budget calculation (SiLPA) area the previous year;

b. liquefaction reserve fund;

c. regional wealth sales results are separated;

d. receipt of loans; and/or e. acceptance back lending.

The second part of article 108 use of Surplus BUDGETS in terms of estimated surplus BUDGETS, the usage rules set forth in the area of BUDGETS.

Article 109 use of surplus BUDGETS to debt reduction, the establishment of a reserve fund, and/or funding increase in social security spending.

CHAPTER XI the WEALTH and OBLIGATIONS part one General Cash Management Area Article 110 All transaction receipts and expenditure areas implemented through the General Treasury account area.

Article 111.,, (1) in the framework of regional money management, the General Treasury account opening PPKD areas on the bank specified by the head of the region.
.,, (2) the provision of operational revenue and expenditure area, the power of the BUD may open an account account of receipts and expenditures on bank vang set by head area.
.,, (3) the accounts of the receipt referred to in subsection (2) is used to hold the reception area each day.
.,, (4) account balance receipt referred to in subsection (2) the end of each work day mandatory deposited cash into the account entirely common area.
.,, (5) the expenses on the bank Account referred to in subsection (2) is filled with funds from the General Treasury account area. (6) the amount of funding provided on account of the expenditure referred to in subsection (2) tailored to the spending plan to fund the activities of the pcmerintahan that have been defined in the STATE BUDGET of article 112.,, (1) local governments are entitled to earn interest and/or service top giro of funds deposited in commercial banks based on the interest rate and/or checking services that apply.
.,, (2) interest and/or giro services obtained local authorities as referred to in subsection (1) is the original income area.
Article 113.,, (1) Fees in respect of services provided by commercial banks based on the applicable provisions on public bank in question. (2) the fee referred to in subsection (1) is charged to the shopping area.

The second part of the management of the accounts receivable Area Chapter 114.,, (1) any officer authorized to manage revenues, shopping, and the wealth of the region is obliged to labour so that each of the accounts receivable area was completed entirely with just in time.
.,, (2) local governments have the right preceded over certain types of receivables in accordance with the legislation.
.,, (3) accounts receivable areas that cannot be solved completely and in a timely manner, was completed according to the legislation.

.,, (4) completion of the accounts receivable area as a result of the relationship of keperdataan can be done through peace, except regarding the accounts receivable area that way settlement in accordance with the provisions of the legislation.
Article 115.,, (1) accounts receivable areas can be eliminated in absolute or conditional of bookkeeping in accordance with the provisions on the abolition of the State and regional accounts receivable, except regarding the accounts receivable area which is how the settlement is conducted in accordance with the provisions of the legislation.
.,, (2) the deletion referred to in subsection (1), all receivables concerning local government, defined by:.,,.,, a. head of region for the amount up to Rp RP 5 billion (five billion dollars);
.,, b. Heads of regions with LEGISLATIVE approval for the amount of more than Rp RP 5 billion (five billion dollars).
The third part of the Regional Investment Management Article 116 local authorities can do short term investment and long-term to benefit economic, social, and/or other benefits.

Article 117.,, (1) short-term Investments as stipulated in article 116 is an investment that can be immediately disbursed and are intended to be owned for 12 (twelve) months or less. (2) a long term investment as. referred to in article 116, is an investment that is intended to be owned more than 12 (twelve) months, article 118.,, (1) a long term investment as stipulated in article 117 paragraph (2) consists of an investment permanent and non-permanent.
.,, (2) the permanent Investment as referred to in paragraph (1) are intended to be owned in a sustainable way without any intention to use it or not revoked.
.,, (3) non permanent Investment as. referred to in subsection (1) is intended to be owned by sustainable or have the intention to buy dollars or withdrawn.
Article 119 the investment Guidelines of the permanent and non-permanent as referred to in article 118, paragraph (1) are governed further by regulation of the Minister of the Interior.

The fourth part of the management of Goods belonging to the area of article 120.,, (1) possession of areas obtained over the burden of NATIONAL and other legitimate earnings. (2) other legitimate Earnings referred to in subsection (1) includes:.,, a. goods obtained from the grants/donations/or similar;.,, b. goods obtained from the same employment contract, kohtrak for results, and cooperation the utilization of goods belonging to the region;
.,, c. goods acquired upon assignment because of legislation; d. goods procured from the Court ruling.

Article 121 38.,, (1) the goods Management areas include a series of activities and actions against goods area that includes planning requirements, budgeting, procurement, deployment, utilization, maintenance, administering, scoring, removal, pemindahtanganan and safeguards.
.,, (2) the management of the regional goods set with applicable local and based on legislation.
The fifth part of the management of the reserve fund Article 122.,, (1) a local government may form a reserve fund in order to fund the provision of the activities of the Fund cannot be charged in one fiscal year.
.,, (2) the establishment of a reserve fund referred to in subsection (1) are set by local regulations.
.,, (3) local regulations as referred to in paragraph (2) includes goal setting, magnitude, and the source of the reserve fund as well as the types of programs/activities are financed from the reserve fund.
.,, (4) reserve fund set up as referred to in paragraph (1) can be sourced from top admissions area allowance unless the DAK, lending areas, and acceptance of others that its use is restricted to certain expenditures based on legislation.
.,, (5) the use of a reserve fund in one fiscal year into the acceptance of a GRANT financing in the financial year in question.
Article 123.,, (1) a reserve fund referred to in Section 122 subsection (1) is placed on a separate account managed by PPKD.
.,, (2) in the event of a reserve fund referred to in subsection (1) has not been used in accordance with the allocation, the funds may be placed in a portfolio that delivers results with low risk.
.,, (3) the results of the placement in the portfolio as mentioned in subsection (2) adds to the reserve fund.
.,, (4) the position of the reserve fund is reported as part of which is inseparable from NATIONAL accountability report.
The sixth Regional debt management Article 124.,, (1) the head of a region can hold a debt of the region in accordance with the conditions set out in applicable areas of BUDGETS.
., PPKD, (2) prepare a draft regulation on the implementation of the regional head of the lending areas.
.,, (3) the costs with regard to regional loan charged on the budget of the region.
Article 125.,, (1) the right charged on debt over the load area expires after 5 (five) years since the debt is due, unless stipulated otherwise by the law.
.,, (2) the expiry referred to in subsection (1) pending in 2 parties filed bills to the region before the end of the period expired.
.,, (3) the provisions referred to in subsection (1) does not apply to the payment of the loan principal and interest obligations.
Article 126 regional Loans sourced from: a. the Government;

b. local government;

c. financial institutions bank;

d. financial institution is not a bank; and e. community.

Article 127.,, (1) the issuance of bonds, the area defined by local regulations after obtaining approval from the Minister of finance.
.,, (2) the approval of the Minister of finance referred to in subsection (1) after obtaining the consideration of the Minister of the Interior.
.,, (3) local regulations as referred to in subsection (1) at least includes the number and nominal value of the bond area to be published.
.,, (4) the acceptance of the results of the sale of the bonds is estimated at the reception area of financing.
.,, (5) the payment of interest on the bonds is estimated at shopping areas of interest in the budget area.
Article 128 of the loans area based on the provisions of the legislation.

CHAPTER XII the CONSTRUCTION and SUPERVISION of REGIONAL FINANCIAL MANAGEMENT and oversight of the construction of the first part of article 129 Government doing construction and supervision of regional financial management to local governments which co-ordinated by the Minister of the Interior.

Article 130.,, (1) the construction as stipulated in article 129 include granting guidelines, guidance, supervision, consultation, education, training, and research and development.
.,, (2) the granting of the guidelines referred to in subsection (1) includes the planning and preparation of BUDGETS, administering, financial accountability areas, monitoring and evaluation, as well as institutional financial management areas.
.,, (3) the grant guidance, supervision, and consultation as referred to in paragraph (1) covers the planning and preparation of BUDGETS, implementation, and the cover-best BUDGETS that were held at regular intervals and/or intermittently, both thoroughly to the whole region as well as to specific areas in accordance with their needs.
.,, (4) education and training referred to in subsection (1) is carried out periodically for head or Deputy Head of the regional areas, members of the DPRD, the devices area, and civil servant.
Article 131 of the construction as stipulated in article 129 for kabupaten/kota is coordinated by the Governor as the representative of the Government.

Article 132 of LEGISLATIVE conduct surveillance against the implementation of local regulations about BUDGETS.

Article 133 of the regional financial management Oversight based on, the provisions of the legislation.

The second part of article 134. Internal control,, (1) in order to improve performance, transparency, accountability and financial management areas, the head of the area set up and organized a system of internal control in an environment of local governance that his flock.
.,, (2) setting up and organizing the system of internal control as referred to in paragraph (1) are based on the provisions of the legislation.
Part three Article 135 External Examination examination of the management and accountability of financial Areas carried out by the CPC in accordance with the legislation.-Chapter XIII AREA of LOSS SETTLEMENT Article 136.,, (1) any regional losses caused by unlawful acts or omissions of a person should be immediately resolved in accordance with the conditions militate-invitation.
.,, (2) the Treasurer, Treasurer, not civil servants or other officials since the acts of unlawful or dereliction of duty charged to him directly harming financial areas, mandatory restitution.
.,, (3) the head of the SEGWAY can soon do demands punitive damages, after finding out that the SEGWAY is concerned occurred loss due to any act of any party.
Article 137.,, (1) a compulsory area Losses reported by direct supervisor or the head of the SEGWAY to the head area and notified to the CPC no later than 7 (seven) working days after the loss to the area.
.,, (2) immediately after the loss of the area is known, to the Treasurer, Treasurer, not civil servants or other officials who are distinctively unlawful or neglect their obligations as stipulated in article 136 para (2) immediately requested a waiver of his and/or recognition that these losses be his responsibility and is willing to indemnify the area in question.
.,, (3) if the absolute responsibility of the affidavits is not possible or cannot guarantee return loss areas, the head of the region immediately issued a letter decision of imposition of provisional indemnity to the question.
Article 138

.,, (1) in case the Treasurer, Treasurer, not civil servants or other officials who are indicted to replace losses are in the area, flee, pardon or mecninggal world, prosecution and billing him switch to the right to acquire pengampu//heirs, limited wealth maintained or acquired, derived from the Treasurer, Treasurer, not civil servants or other officials are concerned.
.,, (2) the responsibility of the gaining rights pengampu//heirs to pay damages an area referred to in subsection (1) becomes clear when within 3 (three) years since the Court ruling set a pardon to the Treasurer, Treasurer, not civil servants or other officials concerned, or since the Treasurer, Treasurer, not civil servants or other officials concerned known to escaped or died , which acquired the rights to pengampu//heirs are not notified by the competent authority regarding the existence of loss areas.
Article 139.,, (1) the provisions of the resolution of the regional losses as set forth in a government regulation is valid also for money and/or the item does not belong to the region, which is in the mastery of the Treasurer, Treasurer, not civil servants or other officials are used in implementing the tasks of the Government.
.,, (2) the provisions of the settlement area in a loss to the Government regulation is valid also for company managers and other agencies that organize financial management areas, all is not set in its own legislation.
Article 140.,, (1) the Treasurer, Treasurer, not the civil servants and other officials who had been assigned to indemnify areas may be subject to administrative sanctions and/or criminal sanctions.
.,, (2) the criminal Verdict for any area against the Treasurer, Treasurer instead of civil servants and other officials concerned does not absolve from compensation claims.
Article 141 Obligation Treasurer, Treasurer, not civil servants or other officials to pay the indemnity, becoming obsolete if within 5 (five) years since he knew the loss or within 8 (eight) years from the occurrence of the harm is not done indemnity against prosecution.

Article 142 43 (1) infliction of damages against regional Treasurer set by CPC.
.,, (2) if in the examination of criminal elements discovered areas of disadvantage, CPC follow up in accordance with the legislation.
Article 143 the imposition of damages the region against civil servants not Treasurer set by the head of the region.

Article 144 Ketentuari Iebih information about the demands of the damages areas regulated by regional and based on rules and regulations.

CHAPTER XIV FINANCIAL MANAGEMENT BODIES REGIONAL GENERAL SERVICES Article 145 local governments can form BLUD to: a. provide goods and/or services for public services;.,, b. manage special funds in order to improve the economy and/or service to the community.
Article 146., BLUD, (1) was formed to improve service to the public in order to promote the general welfare and the intellectual life of the nation.
.,, (2) Wealth is wealth BLUD areas not separated and managed and utilized fully for convening BLUD is concerned.
Article 147 of the financial Coaching BLUD done by PPKD and pombinaan conducted by the technical head of the SEGWAY is responsible for governance is concerned.

Article 148 BLUD can obtain grants or donations from the public or other agencies.

Article 149 44 Entire income BLUD can be used directly to finance shopping BLUD is concerned.

Article 150 technical guidelines regarding financial management Iebih information organized by BLUD Interior Minister after obtaining the consideration of the Minister of finance.

CHAPTER XV REGIONAL FINANCIAL MANAGEMENT ARRANGEMENTS Article 151.,, (1) the provisions of the financial management of trees area arranged with local regulations in accordance with the provisions of the legislation.
.,, (2) based on local regulations as referred to in paragraph (1), the head of the regional head of the regulations sets out the area of the financial management procedures and systems of the region.
CHAPTER XVII TRANSITIONAL PROVISIONS Article 152 All legislation relating to the financial management area along has not changed and does not conflict with government regulation is stated remains valid.

Article 153.,, (1) the provisions as referred to in article 15 paragraph (3) and article 39 paragraph (2), implemented in phases beginning in the 2006 budget.
.,, (2) the provisions as referred to in article 100 paragraph (3) was implemented starting in the 2006 budget.
.,, (3) the provisions referred to in Article 35 paragraph (1), article 53 paragraph (1) and paragraph (2) are starting to be implemented for the preparation and implementation of BUDGETS fiscal year 2007.
.,, (4) the provisions referred to in Section 96 subsection (1) is carried out gradually starting in the 2007 budget.
.,, (5) the provisions as referred to in article 37 were implemented beginning in the 2009 budget.
Article 154 local governments who have not yet set the RPJMD as stipulated in article 32 paragraph (1), the other regional planning documents can be used as guidelines for the preparation of RKPD.

CHAPTER XVIII the CONCLUDING PROVISIONS of article 155 Conditions Iebih details about the financial management of the area is controlled by a regulation of the Minister of the Interior.

Article 156 of the provisions implementing this Regulation should be completed at the latest 1 (one) year since the Government regulations accounting for this set.

Article 157 on when this Regulation comes into force, the Government Regulation Number 105 in 2000 about the management and accountability of the financial area (Gazette of the Republic of Indonesia Number 202 in 2000, an additional Sheet of the Republic of Indonesia Number 4022) revoked and declared inapplicable.

Article 158 this Regulation comes into force on the date of promulgation.

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

.,, Set in Jakarta on 9 December 2005 the PRESIDENT of the REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on December 9, 2005 MINISTER OF JUSTICE and HUMAN RIGHTS of REPUBLIC of INDONESIA AD INTERIM, YUSRIL IHZA MAHENDRA