Act No. 33 Of 2004

Original Language Title: Undang-Undang Nomor 33 Tahun 2004

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4efba5b950b59b313231383034.html

ACT 33-2004 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 126, 2004 (Additional explanation in the State Gazette of the Republic of Indonesia Number 4438) legislation of the REPUBLIC of INDONESIA NUMBER 33 year 2004 of FINANCIAL EQUALIZATION BETWEEN the CENTRAL GOVERNMENT and the REGIONAL GOVERNMENT with the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA,.,, Considering: a. that the Constitution of the Republic of Indonesia in 1945, mandated the existence of autonomy was held within the framework of a unitary State of the Republic of Indonesia;
.,, b. that the relationship of finance, public service, utilization of natural resources and other resources between the Central Government and local governance and local governance needs to be regulated in a fair manner and in harmony;
.,, c. that to support the Organization of the autonomous areas through the provision of funding sources based on the authority of the Central Government, decentralization, Dekonsentrasi, Pembantuan, and the task needs to be financial equalization between the Central Government and the regional Government in the form of a regulated financial system based on the Division of the powers, duties, and responsibilities that clearly antarsusunan Government;
.,, d. that Act No. 25 of 1999 regarding Financial Equalization Between the Central Government and regions are not in accordance with the development of the State, as well as the demands of organizing the attempt to create autonomous regions, so that needs to be replaced;
.,, e. that based on considerations on the letter a, letter b, letter c, letter d and need to set the law on Financial Equalization Between the Central Government and local governance;
.,, Considering: 1. Article 1 paragraph (1), article 18, article 18A, article 20, article 21, article 23, article 23C, and article 33 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. 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);
., ,5. 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);
Together with the approval of the HOUSE of REPRESENTATIVES of the REPUBLIC of INDONESIA and the PRESIDENT of the REPUBLIC of INDONESIA DECIDES:.,, set: the law on the FINANCIAL EQUALIZATION BETWEEN the CENTRAL GOVERNMENT and the REGIONAL GOVERNMENT.
CHAPTER I GENERAL PROVISIONS article 1 In this law is the:.,, 1. The Central Government, which is 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 stipulated in 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 REPRESENTATIVES 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. Financial equalization between the Government and local governance is a system of fair finance divisions, proportional, democratic, transparent and efficient in order of funding the Organization of decentralized, with unequivocal weigh potential, conditions, and the needs of the region, as well as the magnitude of funding the Organization of Dekonsentrasi and Pembantuan.
., ,4. The local government is the Governor, Governor, or mayor, and other Areas as the organizer of local governance.
., ,5. The autonomous region, hereinafter referred to as the area, is the unity of Community law which has territorial boundaries are authorized to organize 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.
., ,6. The head of the regional Governor for the provinces or Regent for district or Mayor for city areas.
., ,7. The Regional House of representatives hereafter referred to PARLIAMENT is the institution of the regional House of representatives as an organizer of local governance.
., ,8. Decentralization is the surrender of authority by the Government to the Government of the autonomous region to set up and administer the Affairs of Government in the system of unitary State of the Republic of Indonesia.
., ,9. Dekonsentrasi is pelimpahan the authority of the Government to the Governor as the representative of the Government.
., .10. Pembantuan task is assigned to the region from the Government and/or other designations or village with the obligation to report and account for their implementation to the commissioning. 11. The reception Area is money coming into the Treasury.

12. Regional Spending is money out of the cash area.
., 13. The income of the region is a recognized right of local governments to supplement the value of net worth in the period in question.
.,, 14. Shopping districts are all duty areas that are recognized as deduction on the value of net worth in the period of the fiscal year in question.
., 15. Financing is any admission that need to be paid back and/or expense will be accepted back, both on the fiscal year in question as well as subsequent budgetary years.
.,,16. Budget revenue and Expenditure of the State, hereinafter referred to as the annual STATE BUDGET is a financial plan approved by the State House of representatives.
., General Agreement. Budget revenue and Expenditure areas, hereinafter referred to as the annual financial plan is to GRANT local governance was discussed and approved by the local authorities and Representatives of the area, and is set by local regulations.
., 18. The original income areas, hereinafter referred to as the PAD is earned income withheld areas based on local regulations in accordance with the legislation.
.,, 19. Equalization Fund is a fund sourced from the STATE BUDGET revenue is allocated to regions to fund the needs of the region in the framework of the implementation of Decentralization.
.,, 06. Funds for the results are funds sourced from the STATE BUDGET revenue is allocated to Regions based on numeric percentage to fund the needs of the region in the framework of the implementation of Decentralization.
.,,21. General Allocation Fund, hereinafter referred to as DAU funds are sourced from the STATE BUDGET revenue is allocated with the goal of equitable Regional intergovernmental financial capability to fund the needs of the region in the framework of the implementation of Decentralization.
., .22. The fiscal gap is calculated based on the difference between the fiscal needs of the area and the fiscal capacity of the region.
.,,23. Special Allocation Fund, hereinafter called the DAK, is a fund sourced from STATE BUDGET revenues are allocated to specific areas with the aim to help fund special activities is the Regional Affairs and in accordance with national priorities.
., .24. 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.
., .25. Bond Lending area is the area that is offered to the public through an initial public offering on the stock market.
.,, 26. Dekonsentrasi funds are funds that are derived from the STATE BUDGET that is exercised by the Governor as the representative of a Government that includes all of the receipts and expenditure in the framework of the implementation of the Dekonsentrasi, does not include the funds allocated to the vertical center of the agencies in the area.
.,,27. Pembantuan is the Task of the Fund of funds derived from the STATE BUDGET administered by the area that includes all of the receipts and expenditure in the framework of the implementation of the task Pembantuan.
.,,28. Grant is the acceptance of the Area come from foreign Governments, foreign agencies, Agency/Agency/international institutions, government bodies/institutions within the country or individual, whether in the form of foreign exchange, dollars or goods and/or services, including experts and training need not be paid back.
.,, 29. An emergency fund is a fund derived from the STATE BUDGET allocated to the region which experienced a catastrophic national, outstanding events, and/or the solvency crisis.
., .30. Local government work plan, hereinafter referred to as RKPD, is a document of planning regions, districts, provinces and cities for a period of 1 (one) year.
.,,31. Work plan of the working units of the device Area, hereafter Renja SEGWAY, is a planning document for Device Work Units from 1 (one) year.
., 32. Work plan and budget a work unit of the device area, hereinafter referred to as the RKA SEGWAY, budgeting and planning is a document that contains the programs and activities of the working units of the device Area which is the elaboration of a plan of work and strategic plan of local government units in the concerned Area Devices Work within one financial year, as well as the budget necessary to carry it out.
.,, 33. Users of the budget is the budget holder authorizes the use of the officials of the ministries/agencies/units of Work Device area.
., 34. The user authorizes the holder of the official stuff is the use of the goods belonging to the country/region.
CHAPTER II PRINCIPLES of FINANCIAL EQUALIZATION POLICY Section 2.,, (1) the Financial Equalization between the Government and local governance is a subsystem of financial State as a consequence of the Division of tasks between the Government and the local government.

.,, (2) the granting of financial resources of the State to the Government of the region in the framework of the implementation of Decentralization based on submission of assignment by the Government to local governments to pay attention to stability and fiscal balance.
.,, (3) the Financial Equalization between the Government and local governance is a comprehensive system in the framework of funding the Organization of Decentralized basis, Dekonsentrasi, and Pembantuan.
Section 3.,, (1) PAD aims to give authority to local governments to fund the implementation of regional autonomy in accordance with the Area's potential as a manifestation of Decentralization.
.,, (2) the balance of Funds aimed at reducing fiscal disparities between the Government and local governance and local governments.
.,, (2) Loan aimed at financing source obtained the Area in order to conduct of the Affairs of local governance.
.,, (4) other Revenues aimed at giving opportunities to the region to earn income other than income referred to in subsection (1), subsection (2), and subsection (3).
CHAPTER III BASIC FUNDING LOCAL GOVERNANCE Section 4.,, (1) the conduct of the Affairs of local governance in the framework of the implementation of the Decentralized BUDGETS funded.
.,, (2) Conducting the Affairs of the Government which is exercised by the Governor in order the execution of the STATE BUDGET-funded Dekonsentrasi.
.,, (3) Conducting the Affairs of the Government which is exercised by the Governor in order to STATE BUDGET-funded Pembantuan Tasks.
., Pelimpahan, (4) the authority in the framework of the implementation of the Dekonsentrasi and/or assignments in the framework of implementation of Pembantuan from the Government to local governments, followed by the grant funds.
CHAPTER IV ACCEPTANCE REGION section 5.,, (1) Reception Area in the implementation of Decentralization and regional Income consists of the financing. (2) the income of the area as referred to in paragraph (1) sourced from:.,, a. Original Income Areas;

b. the balance of Funds; and c. other income.
(3) the financing as referred to in paragraph (1) sourced from:.,, a. rest more budget calculation region;

b. the loan acceptance region;

c. Regional reserve fund; and d. the results of the sale of the Region's wealth.

Chapter V of the ORIGINAL REGIONAL INCOME article 6 (1) PAD is sourced from:.,, 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, includes:.,, a. sale proceeds of wealth areas not separated;

b. checking services;

c. interest income;

d. profit difference between the exchange rate of rupiah against foreign currencies; and, e. the Commission, pieces, or other forms as a result of the sale and/or the procurement of goods and/or services by area.
Article 7 in an attempt to increase the PAD, the area is prohibited:.,, a. establish local regulations about income that causes high cost economy; and, b.., set local regulations about income that impede the mobility of population, traffic of goods and services, and interregional import/export activities.
Article 8 provisions on local tax Levies and the area referred to in article 6 paragraph (1) letter a and letter b are implemented in accordance with the law.

Article 9 the provisions regarding wealth management result Areas are separated as referred to in article 6 paragraph (1) Letter c is assigned based on legislation.

CHAPTER VI is considered part of the EQUALIZATION FUND is the kind of article 10 (1) Equalization Fund consists of:.,, a. Funding for results;

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

.,, (2) the amount of the Equalization Fund referred to in subsection (1) are set each year's budget within the NATIONAL BUDGET.
The second part of the funds for the results section 11 (1) funds for the results derived from taxes and natural resources.
.,, (2) funds for the results derived from the tax referred to in subsection (1) consists of:.,, a. Earth and building Tax (PBB);

b. the Bea acquisition of rights to land and buildings (BPHTB); and, c.., income tax (PPh) Article 25 and article 29 Compulsory Tax Domestic and Personal income tax Article 21.
.,, (3) funds for the results derived from the natural resources referred to in subsection (1) comes from:., forestry, a.;

b. General mining;

c. fishing;

d. petroleum mining;

e. mining natural gas; and f. geothermal mining.

Article 12.,, (1) funds for the result of the acceptance of the United Nations and BPHTB as referred to in article 11 paragraph (2) letter a and letter b is divided between areas of the province, kabupaten/kota area, and the Government.
.,, (2) funds for U.N. acceptance of Results of 90% (ninety percent) for areas with details as follows:.,,.,, a. 16.2% (two tenths sixteen percent) for the area of the province concerned and transmitted to the General Treasury Account area of the province;
.,, b. 64.8% (sixty-four eight-tenths of a percent) to kabupaten/kota area concerned and transmitted to the General Treasury Account of the regional district/city; and c. 9% (nine per cent) for the cost of the poll.

.,, (3) 10% (ten percent) of the Government's acceptance of the UN piece distributed to all the counties and cities that are based on the realization of the acceptance of the U.N. fiscal year running, with the balance as follows:.,,.,, a. 65% (sixty-five per cent) distributed evenly to all County and city; and, b.., 35% (thirty-five percent) distributed as incentives to district and city of the realization of the previous year reached/exceeded the plan's acceptance of certain sectors.
.,, (4) the Fund For proceeds from admissions BPHTB was of 80% (eighty percent) with details as follows:.,,.,, a. 16% (sixty percent) for the area of the province concerned and transmitted to the General Treasury Account area of the province; and, b.., 64% (sixty-four percent) for the County and city of manufacturer and channeled to the Public Treasury Account area of kabupaten/kota.
.,, (5) 20% (twenty percent) of the receipt of Government part BPHTB shared with the same large portion for the entire district and city.
.,, (6) the channelling of funds for UN and BPHTB Results referred to in paragraph (3) and subsection (4) is carried out in accordance with the legislation.
Article 13.,, (1) funds for the result of the acceptance of the PPh Section 25 and section 29 tax payers of private Persons In the country and the PPh Pasal 21 as referred to in article 11 paragraph (2) Letter c which is a part of the Region is 20% (twenty percent).
.,, (2) funds for the result of the receipt of income tax as referred to in subsection (1) is divided between the local authorities of the province and kabupaten/kota.
.,, (3) funds for the result of the acceptance of the PPh Section 25 and section 29 tax payers of private Persons In the country and the PPh Pasal 21 as referred to in paragraph (1) divided by the balance of 60% (sixty percent) to kabupaten/kota and 40% (forty per cent) for the province.
.,, (4) the distribution of funds for the results referred to in paragraph (3) is carried out quarterly.
Article 14 the State Division of Receipts derived from the natural resources referred to in article 11 paragraph (3) are defined as follows:.,, a. Acceptance of forestry are derived from Forest Concession Rights Dues receipt (IHPH) and the provision of forest resources (PSDH) resulting from the territory in question divided by the balance of 20% (twenty per cent) for Government and 80% (eighty percent) for the region.
.,, b. Acceptance of forestry that comes from Fund Reforestation divided by the balance of 60% (sixty percent) to the Government and 40% (forty per cent) for the region.
.,, c. Mining Public Acceptance resulting from the concerned region, divided by the balance of 20% (twenty per cent) for Government and 80% (eighty percent) for the region.
.,, d. acceptance of an accepted Fisheries nationally divided by the balance of 20% (twenty per cent) for Government and 80% (eighty percent) for the whole district/city.
.,, e. acceptance of mining Petroleum produced from the region concerned after deducting the tax component and other charges in accordance with the regulations, divided by balance:.,, 1.84.5% (eighty-four and a half per cent) for Government; and 2. 15.5% (fifteen and a half per cent) for the region.
.,, f. Acceptance of mining Natural Gas produced from the region concerned after deducting the tax component and other charges in accordance with the regulations, divided by balance:.,, 1.69.5% (sixty-nine and a half per cent) for Government; and 2. 30.5% (thirty and a half per cent) for the region.

.,, g. Mining the Earth's heat is generated from the corresponding region which is the Acceptance of the State is not a tax, divided by the balance of 20% (twenty per cent) for Government and 80% (eighty percent) for the region.
Section 3.,, (1) funds for the result of the acceptance of IHPH which became part of the Area as referred to in article 2 letter a, divided by details:.,, a. 16% (sixty percent) for the province; and b. 64% (sixty-four percent) to kabupaten/kota manufacturer.

.,, (2) funds for the result of the acceptance of PSDH which became part of the Area as referred to in article 2 letter a, divided by details:.,, a. 16% (sixty percent) for the province in question;

b. 32% (thirty-two percent) for producing district/city; and, c.., 32% (thirty-two percent) were shared with the same large portion for kabupaten/kota in the province concerned.
Article 16 funds for Reforestation of the funds Results referred to in Article 2 letter b:.,, a. 60% (sixty percent) Government section is used for forest and land rehabilitation nationally; and

.,, b. 40% (forty per cent) part of the area used for forest and land rehabilitation in the kabupaten/kota manufacturer.
Article 17.,, (1) the acceptance of General mining as stipulated in article 2 letter c consists of:.,, a. receipt of Dues Remains (Land-rent); and b. acceptance of exploration and exploitation of the Dues Dues (royalties).

.,, (2) funds for the result of the acceptance of the State Dues fixed (Land-rent) which became a part of the area as referred to in paragraph (1) letter a, divided by details:.,, a. 16% (sixty percent) for the province in question; and b. 64% (sixty-four percent) to kabupaten/kota manufacturer.

.,, (3) funds for the country's Acceptance of the results of the exploration and exploitation of the Dues Dues (royalties) which became a part of the area as referred to in paragraph (1) letter b, divided by details:.,, a. 16% (sixty percent) for the province in question;

b. 32% (thirty-two percent) for producing district/city; and, c.., 32% (thirty-two percent) to kabupaten/kota in the province concerned.
.,, (4) parts of kabupaten/kota referred to in paragraph (2) Letter c, distributed with the same large portion for all kabupaten/kota in the province concerned.
Article 18.,, (1) the acceptance of the Fisheries referred to in Article 14 d consists of:.,, a. Acceptance Levy concessions of the Fisheries; and b. Acceptance Levy Yield fisheries.

.,, (2) funds for the result of the acceptance of the country's fisheries sector referred to in Article 14 d are shared with the same large portion to the districts/cities across Indonesia.
Section 19.,, (1) the acceptance of Mining Oil and Gas are distributed to the regions is the acceptance of the State of natural resources in mining, Oil and Gas from the Area concerned after deducting the tax component and other charges.
.,, (2) funds for the result of the Mining of petroleum as stipulated in article 2 letter e number 2 of 15% (fifteen percent) shared with details as follows:.,, a. 3% (three per cent) was distributed to the province with plugs;

b. 6% (six percent) distributed to producing district/city; and, c. 6% (six percent) distributed to other kabupaten/kota in the province concerned.
.,, (3) a Fund For proceeds from Mining Natural Gas as stipulated in article 2 letter f number 2 of 30% (thirty per cent) is shared with the following details:.,, a. 6% (six percent) are distributed to the province in question;

b. 12% (twelve percent) distributed to producing district/city; and, c.., 12% (twelve percent) distributed to other kabupaten/kota in the province concerned.
.,, (4) parts of kabupaten/kota referred to in paragraph (2) Letter c and paragraph (2) Letter c, distributed with the same large portion for all kabupaten/kota in the province concerned.
Article 20.,, (1) funds for the result of the Mining of petroleum and Gas as stipulated in article 2 letter e letter f number 2 and number 2 of 0.5% (half a percent) allocated to increase the basic education budget.
.,, (2) funds for the result referred to in subsection (1) is divided, each with details as follows:.,, a. 0.1% (one tenth per cent) was distributed to the province in question;

b. 0.2% (two tenths of a per cent) was distributed to producing district/city; and, c.., 0.2% (two tenths of a per cent) was distributed to other cities within the district/province are concerned.
.,, (3) parts of kabupaten/kota referred to in paragraph (2) Letter c, distributed with the same large portion for all kabupaten/kota in the province concerned.
Clause 21.,, (1) the acceptance of the country's Geothermal Mining as stipulated in article 14 of the letter g is Not State Tax Receipts, consisting of:.,, a. Deposit Part of Government; and b. the Dues and the dues of the production.

.,, (2) funds for the result of the acceptance of the Geothermal mining, distributed to the area referred to in Article 2 letter g divided by details:.,, a. 16% (sixty percent) for the province in question;

b. 32% (thirty-two percent) for producing district/city; and, c.., 32% (thirty-two percent) to kabupaten/kota in the province concerned.
.,, (3) parts of kabupaten/kota referred to in paragraph (2) Letter c, distributed with the same large portion for all kabupaten/kota in the province concerned.
Article 22 the Government set the allocation of funds for the results derived from the natural resources in accordance with the determination of the basis of calculation and the manufacturer.

Article 23 funds for Results that are part the area referred to in article 11 is transmitted on the basis of the realization of the acceptance of the budget year is running.

Pasal 24.,, (1) the realisation of channeling Funds To the results derived from the sector of petroleum and natural gas does not exceed 130% (one hundred and thirty percent) of the assumption of the basic price of petroleum and gas in the current year BUDGET.
.,, (2) in terms of funds for the results of the sector of petroleum and natural gas referred to in subsection (1) exceeds 130% (one hundred and thirty percent), the distribution is done through the mechanism of BUDGET changes.
Article 25 violation of the provisions referred to in article 20 paragraph (1) and paragraph (2) imposed sanctions in the form of administrative cuts remittances For the results of the sector of petroleum and natural gas.

Article 26 the provisions on Funding for the results set by government regulations.

The third part of the general allocation of Funds article 27.,, (1) the amount of the overall DEFENSE ACQUISITION UNIVERSITY established at least 26% (twenty six per cent) of the income In the country specified in the NATIONAL BUDGET Neto.
.,, (2) DAU for an area allocated on the basis of the fiscal gap and basic allocation.
.,, (3) the fiscal Gap as referred to in paragraph (2) was reduced by the fiscal needs of the fiscal capacity of the region.
.,, (4) basic Allocation as referred to in paragraph (2) was calculated based on the amount of the salary of civil servants of the region.
Article 28.,, (1) the fiscal needs of the region is the funding needs of the region to carry out the functions of the basic public services.
.,, (2) any funding requirements as referred to in subsection (1) is measured with the population, area, Overpriced Index construction, gross Regional domestic product per capita and human development index.
.,, (3) the fiscal capacity of the region is a source of funding that comes from the Area of the PAD and funds for the results.
Article 29 the proportion between the province and the DAU kabupaten/kota are set based on the balance of authority between the province and kabupaten/kota.

Article 30, DEFENSE ACQUISITION UNIVERSITY, (1) on the basis of the fiscal gap to an area of the province as the ubiquitous referred to in article 27 paragraph (2) are calculated by multiplication of the concerned province area weighting by the number of whole provinces. DAU
.,, (2) Weighting regional province referred to in subsection (1) is a comparison between the fiscal gap area of the province concerned and the total fiscal gap throughout the area of the province.
Article 31, DEFENSE ACQUISITION UNIVERSITY, (1) on the basis of the fiscal gap for an area of kabupaten/kota referred to in article 27 paragraph (2) was calculated based on the multiplication of regional district/city weights corresponding to the number of whole area DAU kabupaten/kota.
.,, (2) the weights area of kabupaten/kota referred to in subsection (1) is a comparison between the fiscal gap area of kabupaten/kota in question and the total fiscal gap all the kabupaten/kota.
Article 32.,, (1) an area that has a value equal to zero fiscal gap receive a basic allocation of DAU.
.,, (2) areas that have a value of negative fiscal gap and the negative value is smaller than the basic allocation of basic allocation DAU received after deducting the value of the fiscal gap.
.,, (3) areas that have a value of negative fiscal gap and the negative value equal to or greater than the basic allocation does not accept DAU.
Article 33 Data to compute fiscal capacity and fiscal requirements as stipulated in article 28 obtained from government statistics agencies and/or governmental authorities publish data that can be accounted for.

Article 34 the Government formulate formula and counting DAU as ubiquitous referred to in article 30, article 31 and article 32 with regard for the consideration of the Board in charge of giving advice and considerations against the policies of the autonomous region.

Article 35 the results tally DAU per province, district, and city established by presidential decree.

Article 36.,, (1) distribution of DAU as stipulated in article 35 was carried out every month each of 1/12 (one-twelfth) of DAU Area concerned.
.,, (2) distribution of DAU as referred to in subsection (1) is conducted before the day of the month.
Article 37 further Provisions regarding the DAU is set out in government regulations.

The fourth part of article 38 Special Allocation Funds Magnitudes DAK set each year in the STATE BUDGET.

Article 39.,, (1) DAK is allocated to specific areas to fund specific activities which are the Affairs of the region.
.,, (2) specific activities as referred to in paragraph (1) in accordance with the functions that have been defined in the STATE BUDGET.
Article 40.,, (1) the Government set criteria general criteria which include DAK, specific criteria, and technical criteria.
.,, (2) General Criteria referred to in paragraph (1) are set taking into consideration the financial capability of the area in a GRANT.
.,, (3) the specific criteria referred to in paragraph (1) are set having regard to regulations and the characteristics of the region.
.,, (4) the technical Criteria referred to in paragraph (1) are defined by the technical ministries/departments.
Article 41

.,, (1) the recipient Area DAK mandatory provides matching funds of at least 10% (ten percent) of the allocation of DAK. (2) matching funds as referred to in paragraph (1) budgeted in the GRANT BUDGET.
.,, (3) the area with certain fiscal capability is not required to provide matching funds.
Article 42 further Provisions about DAK is set out in government regulations.

CHAPTER VII miscellaneous REVENUE Article 43 other Income consists of income grant and the income emergency fund.

Article 44.,, (1) Revenue grants as referred to in article 43 is the help that is not binding.
.,, (2) grants to areas that are sourced from abroad is carried out through the Government.
.,, (3) Grant poured in a script of the agreement between the regional government and the larger grants.
.,, (4) grants are used in accordance with the agreement referred to in subsection (3).
Article 45 the procedures for awarding, acceptance, and use of the grant, both from domestic and abroad is regulated by government regulations.

Article 46.,, (1) the Government allocated an emergency fund which came from the STATE BUDGET for urgent needs caused by national disasters or exceptional events that cannot be solved by using the source Area BUDGETS.
.,, (2) a State which can be considered a national disaster and/or exceptional events are assigned by the President.
Article 47.,, (1) the Government may allocate emergency fund in the stated Areas experiencing a crisis of solvency.
.,, (2) the area is declared a solvency crisis as referred to in subsection (1) based on the evaluation of Government in accordance with the legislation.
.,, (3) the Solvency Crisis as referred to in paragraph (1) established by the Government after consultation with the House of representatives.
Article 48 further Provisions regarding the emergency fund is set by government regulations.

CHAPTER VIII REGIONAL LOAN Loan Limit is considered Part of article 49.,, (1) the Government set a maximum limit of cumulative lending of the Government and local authorities having regard to the circumstances and forecasts of development of the national economy.
.,, (2) the maximum limit of cumulative loan referred to in subsection (1) does not exceed 60% (sixty percent) of gross domestic product of the year in question.
.,, (3) the Minister of Finance set the maximum limit of cumulative lending of local government as a whole no later than the month of August for the next fiscal year.
.,, (4) the maximum limit of cumulative Loan Control Areas in accordance with the legislation.
Article 50 (1) the area cannot make loans directly to foreign parties.
.,, (2) breach of the provisions referred to in subsection (1), subject to the administrative sanction in the form of delays and/or cutting up channeling the Fund Balances by the Minister of finance.
The second part of the loan Sources of article 51 (1) Lending Area sourced from:.,, a.;

b. local government;

c. financial institutions bank;

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

.,, (2) loan from Government areas as referred to in paragraph (1) letter a is given through the Minister of finance.
.,, (3) Lending Area sourced from the community as referred to in paragraph (1) the letter e in the form of Bonds issued through the capital markets Area.
The third part type and loan term of article 52 (1) types of loans consists of:.,, a. short term loans;

b. medium-term Loans; and c. the long-term loan.

.,, (2) short term loan referred to in subsection (1) letter a is Lending the area within a period of less or equal to one year's budget and a loan repayment obligations include loan principal, interest, and other fees must be entirely repaid within the fiscal year in question.
.,, (3) medium-term Loan referred to in subsection (1) letter b is Lending the area for a period of more than one financial year and the obligation of repayment of loans include loan principal, interest, and other fees must be paid within a period not exceeding the remainder of the term of Office of the head of the concerned Area.
.,, (4) long-term loan referred to in subsection (1) Letter c is Lending the area for a period of more than one financial year and the obligation of repayment of loans include loan principal, interest, and other fees must be paid off in the next fiscal year in accordance with the terms of the loan agreement are concerned.
The fourth part of article 53 Loan Usage.,, (1) short term loan was used only to cover a shortage of cash flow.
.,, (2) medium-term loans used to finance the provision of public services does not generate peneri-maan.
.,, (3) long-term loan used to finance investment projects that result in acceptance.
.,, (4) medium-term loans and long term mandatory approval of PARLIAMENT.
Part five loan terms of article 54 in doing loans, compulsory Areas are eligible:.,, a. the amount of the remaining loan Area plus the loan amount will be withdrawn does not exceed 75% (seventy five percent) of the amount of the previous year's public acceptance of a GRANT;
.,, b. ratio of Regional financial capability to return the loans set by the Government;
.,, c. has no arrears over the loan repayment comes from the Government.
Article 55 (1) Areas cannot provide collateral for the loan to the other party.
.,, (2) the income of the area and/or goods belonging to the area should not be used as loan guarantees.
.,, (3) Projects that are financed from the bond Area and their possession of areas inherent in the project any warranty Obligation.
The sixth Regional Loan Procedure Article 56.,, (1) the Government can provide loans to local governments that funds coming from abroad.
.,, (2) loan to local governments as referred to in paragraph (1) of the forwarding agreement are conducted through loans to local governments.
.,, (3) forwarding a loan Agreement referred to in subsection (2) is performed between the Finance Minister and the head of the region.
.,, (4) forwarding a loan Agreement referred to in subsection (3) can be expressed in Rupiah or foreign currency.
The seventh part of the bond Area Article 57.,, (1) Area may publish Regional Bond in Rupiah currency in the domestic capital market.
.,, (2) the value of the bond Area at maturity equal to the face value of the bond Area at the time of publication.
.,, (3) the issuance of bonds, the mandatory Areas meet the provision in article 54 and article 55 as well as follow the laws and regulations in the capital market.
.,, (4) Regional Bond proceeds used to finance public sector investments that generate revenue and provide benefits to the community.
.,, (5) Acceptance of public sector investment as referred to in paragraph (4) is used to finance the liabilities the interest and principal on bonds related Areas and the rest deposited cash into the region.
Article 58.,, (1) in the case of local Government published Regional Bonds, the head of the region in advance of LEGISLATIVE and Government approval. (2) issuance of bonds specified Areas with local regulations.
.,, (3) the approval referred to in subsection (1) is granted the maximum net worth of bonds over the area that will be published at the time of the assignment GRANT.
Article 59 the Government does not guarantee the bond area.

Article 60 Each Area at least Bonds include: a. nominal value;

b. the due date;

c. the date of interest payment;

d. interest rate (coupon);

e. the frequency of interest payments;

f. method of calculating interest payments;, g.., provisions regarding the right to buy back the Bonds before maturity Areas; and h. the provisions regarding the transfer of ownership.

Article 61.,, (1) the DPRD's consent regarding the issuance of bonds, the area referred to in Section 58 subsection (1) includes payment of all interest and principal obligations arising as a result of the issuance of bonds, the area in question.
.,, (2) local government is obliged to pay interest and principal every Regional Bonds at maturity.
.,, (3) Fund to pay interest and principal as referred to in paragraph (2) provided in a GRANT every year until the expiration of such obligations.
.,, (4) in the event that the interest payments in question exceed the estimates of the funds referred to in subsection (3), the head of the regional payment and deliver the payment to the realization of the DPRD in the discussion of changes to BUDGETS.
Article 62 (1) the management of the bond Area was held by the head of the region.
.,, (2) management of the bond Area referred to in subsection (1) at least includes:.,,.,, a. determination of Bond management strategy and policy areas include policy control risk; b. planning and determination of the structure of the loan portfolio Area;

c. issuance of bonds region;

d. Regional Bond sales through auctions;

e. repurchase Bonds before maturity Areas;

f. repayment at maturity; and g. accountability.

The eighth section Reporting Loans Article 63.,, (1) local government is obliged to report the cumulative position loans and loan liabilities to the Government each semester in fiscal year running.
.,, (2) in the event that the area did not submit a report the Government may delay channeling Funds Balances.
Article 64.,, (1) the entire Loan liabilities maturing areas mandatory budgeted in fiscal year BUDGETS are concerned.

.,, (2) in the event that the area did not meet the obligation to pay his loan to the Government, the obligation to pay the loans taken into account with the DAU and/or funds for the result of the acceptance of a State that became the right of the area.
Article 65 of the provisions more about Lending areas include Bond Area set up with government regulations.

CHAPTER IX FINANCIAL MANAGEMENT in the FRAMEWORK of DECENTRALIZATION is considered Part of the General Principle of article 66.,, (1) the financial Area is managed in an orderly, obedient to regulations, efficient, economical, effective, transparent, and accountable with regard for fairness, propriety, and the benefits to the community.
.,, (2) a GRANT, the GRANT Changes, and accountability implementation BUDGETS every year set by local regulations.
.,, (3) GRANT authorization functions, planning, oversight, allocation, and distribution.
.,, (4) All receipts and Expenditures in the area of the fiscal year in question should be included in BUDGETS.
.,, (5) Surplus BUDGETS can be used to finance expenditure Areas next fiscal year.
.,, (6) the use of surplus BUDGETS referred to in subsection (5) to establish a reserve fund or participation in Regional Companies must obtain prior approval from PARLIAMENT.
Article 67.,, (1) local regulations about BUDGETS is the basis for the local Government to do the receipts and Expenditures of the region.
.,, (2) any officials are prohibited from engaging in actions that result in expenditure over a load of a GRANT, if the budget to fund expenditure is not available or not enough available.
.,, (3) All Spending areas, including subsidies, grants, and other financial aid programs funded through local government BUDGETS.
.,, (4) Delays payment for bills related to the implementation of the BUDGETS can result in the imposition of fines and/or interest.
.,, (5) GRANT BUDGET drawn up in accordance with the needs of the Organization of the Government and the financial capability of the region.
.,, (6) in case the estimated deficit BUDGETS, established sources of financing to cover the deficit in the BUDGETS of local regulations.
.,, (7) in terms of estimated surplus BUDGETS, set the use of the surplus in the BUDGETS of local regulations.
Article 68 fiscal year BUDGETS equal to the fiscal year BUDGET, which covers the period of 1 (one) year starting 1 January up to 31 December.

The second part of article 69., Planning, (1) in the framework of the Organization of the Regional Government, the local authorities compiled a RKPD which refers to the work plan of the Government as a single entity in the system of national development planning.
., RKPD, (2) referred to in subsection (1) is the basis for preparing the draft BUDGETS. (3) RKPD as referred to in paragraph (2) was elaborated in the RKA SEGWAY.
.,, (4) the provisions concerning the arrangement of trees RKA SEGWAY referred to in subsection (3) is set by government regulations.
.,, (5) further Provisions regarding the preparation of RKA SEGWAY arranged with local regulations.
Article 70.,, (1) a GRANT consists of budget revenue, budget, and budget financing.
.,, (2) Budget revenue referred to in subsection (1) is derived from the original Income Equalization Funds, Regions, and other income.
.,, (3) budget as referred to in paragraph (1) are classified according to the Organization, functions, programs, activities, and types of shopping.
.,, (4) Budget financing as referred to in subsection (1) consists of the reception of financing and financing expenses.
Article 71.,, (1) local governments delivering public policy next fiscal year BUDGETS in line with RKPD to PARLIAMENT no later than June of the current year.
.,, (2) PARLIAMENT discussed the proposed public policy GRANT local governments in fiscal year RAPBD preliminary talks next.
.,, (3) public policy based on the agreed BUDGETS, local governments and the REPRESENTATIVES discussed the priorities and the budget ceiling for the temporary reference for each SEGWAY.
Article 72 (1) the head of the SEGWAY as the budget users compose RKA SEGWAY next year.

(2) prepared with SEGWAY Renja approach work achievement that will be achieved.
.,, (3) RKA SEGWAY referred to in subsection (1) is accompanied by a forecast spending for next year after the fiscal year is already compiled.
.,, (4) the work plan and budget as referred to in paragraph (1) and paragraph (2) is submitted to PARLIAMENT to be discussed in the talks preliminary RAPBD.
.,, (5) the results of the deliberations of the work plan and budget submitted to the Regional Finance Manager acting as an ingredient for preparing the draft local regulations about BUDGETS next year.
Article 73.,, (1) the head of the area proposing local regulations about GRANT accompanied the explanation and supporting documents to the PARLIAMENT.
.,, (2) the DPRD in conjunction with local authorities to discuss the draft BUDGETS submitted in order to obtain approval.
.,, (3) the draft BUDGETS that have been approved jointly by the PARLIAMENT and the head of the region poured in local regulations about BUDGETS.
The third part of the implementation of article 74 All compulsory areas of Acceptance deposited entirely timely Public Cash into the account area.

Article 75.,, (1) the expenditure burden BUDGETS in one fiscal year can only be implemented after the corresponding fiscal year BUDGETS set out in the regulations.
.,, (2) in the case of regional Regulations as referred to in paragraph (1) not approved THERE, to finance the needs every month the local Government can implement extended spending BUDGETS-realization of the previous fiscal year.
.,, (3) head of the implementation documents compiled a SEGWAY to his SEGWAY budget based on budget allocations set by the head of the region.
.,, (4) User conduct as the budget document the implementation of the budget has been passed.
.,, (5) the user is entitled to examine the budget, imposes on the eye of the budget is provided, and ordered the bill payment burden BUDGETS.
.,, (6) payment for bills charged to the BUDGETS committed by the General Treasurer of the region.
.,, (7) payment for invoices charged to the GRANT should not be done before goods and/or services are received.
Article 76.,, (1) Regions can form a reserve fund in order to fund the needs that could not be charged in one fiscal year are set by local regulations.
.,, (2) a reserve fund referred to in subsection (1) may be sourced from top admissions stage BUDGETS except from DAK, lending areas, and acceptance of others that his usage is restricted to certain expenses.
.,, (3) use of a reserve fund in one fiscal year into the acceptance of a GRANT financing in the financial year in question.
Article 77.,, (1) a reserve fund referred to in Section 76 subsection (1) is placed in a separate account in the General Treasury Account area.
.,, (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 fixed portfolio that delivers results with low risk.
Article 78.,, (1) the local Government can conduct cooperation with other parties on the basis of the principle of mutual benefit.
.,, (2) cooperation with other parties as referred to in paragraph (1) are set by local regulations.
.,, (3) the budget arise resulting from the cooperation referred to in paragraph (1) are listed in the GRANT BUDGET.
Article 79.,, (1) in emergencies, local governments can do shopping from a GRANT that the budget is not yet available.
.,, (2) the Expenditure referred to in subsection (1) subsequently proposed changes in the draft BUDGETS and/or presented in the report of the realization of the budget.
Article 80.,, (1) changes to BUDGETS set no later than 3 (three) months before the end of the fiscal year.
.,, (2) changes to a GRANT can only be done one (1) times within 1 (one) year budget, except in exceptional circumstances.
.,, (3) exceptional circumstances as referred to in paragraph (2) is the State which caused the estimated receipts and/or spending in the BUDGETS increase or decrease of greater than 50% (fifty percent).
The fourth part of liability Article 81.,, (1) the local authorities deliver the 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 no later than 6 (six) months after the end of the fiscal year.
.,, (2) the financial statements referred to in subsection (1) at least include Realizable GRANT Reports, balance sheet, cash flow statement, and notes to financial statements, the financial statements attached with the company area.
.,, (3) the form and content of reports Accountability implementation GRANT referred to in subsection (1) and paragraph (2) prepared and presented in accordance with Government Accounting Standards.
Article 82 of the management and accountability of the financial Area is carried out in accordance with the laws and regulations in the field of finances of the State and the State Treasury.

Part five Article 83., Control, (1) the Minister of finance cumulative number of maximal set a limit on NATIONAL BUDGET deficits and BUDGETS.
.,, (2) the cumulative deficit Amount referred to in subsection (1) does not exceed 3% (three per cent) of the gross domestic product of the year in question.
.,, (3) the Minister of finance sets the criteria for the deficit BUDGETS and limit the maximum deficit BUDGETS each region per fiscal year.
.,, (4) violation of the provisions referred to in subsection (3) may be subject to sanctions in the form of remittances over the delay Equalization.
Article 84 in terms of estimated BUDGETS deficits, the financing of the deficit comes from: a. the rest More Budget Calculation (SiLPA);

b. reserve fund;

c. Sales the wealth Area are separated; and


d. Loan area.

The sixth section of the surveillance and Inspection Article 85.,, (1) the supervision of Decentralised Funds is carried out in accordance with the legislation.
.,, (2) examination of Decentralized Funds implemented in accordance with the laws and regulations in the field of examination of the management and financial responsibility of the State.
Article 86 further Provisions regarding the Financial management of the area is controlled by government regulations.

CHAPTER X Public FUNDING is considered part of the DEKONSENTRASI of article 87.,, (1) funding in order to Dekonsentrasi implemented after the pelimpahan the authority of the Government through the ministries/agencies to the Governor as the representative of the Government in the area.
.,, (2) pelimpahan implementation of the authority referred to in subsection (1) is funded by the Government.
.,, (3) Funding by the Government as referred to in paragraph (2) tailored to the authority assigned.
.,, (4) Dekonsentrasi Activities in the area carried out by SEGWAY are set by the Governor.
.,, (5) the Governor tells a work plan and budget ministries/institutions related to the activities of the Dekonsentrasi in the area to PARLIAMENT.
.,, (6) the work plan and budget as referred to in paragraph (5) was told PARLIAMENT at the time of the discussion RAPBD.
.,, (7) the funding referred to in subsection (3) is earmarked for nonphysical.
The second part of Budgeting Funds Dekonsentrasi Article 88 Dekonsentrasi Fund is part of the budget of the Ministry of State/institution which is allocated based on the work plan and budget ministries/agencies.

The third part of the Remittances Dekonsentrasi Article 89 (1) Dekonsentrasi Funds channelled through the General Treasury Account State.
.,, (2) At the beginning of each fiscal year the Governor set a work area as the Device Unit implementing the activities Dekonsentrasi.
.,, (3) in case there are more budget remaining over the implementation of the remaining Dekonsentrasi, constitutes acceptance of the STATE BUDGET back.
.,, (4) in the event of a cash balance over the implementation of the Dekonsentrasi, the balance must be paid in Cash to the account of the common State.
.,, (5) in the case of implementation of Dekonsentrasi produce such acceptance acceptance, constitutes acceptance of the STATE BUDGET and deposited to the General Treasury Account of the State in accordance with the legislation.
The fourth part of the Accountability and reporting of Fund Dekonsentrasi of article 90.,, (1) the administering of finance in the implementation of Dekonsentrasi is done separately from the administering of finance in the implementation of Tasks Pembantuan and decentralized.
., SEGWAY, (2) organizing the administering money/goods in order to Dekonsentrasi in an orderly in accordance with legislation.
., SEGWAY, (3) submit a report of the implementation of the activities of the Dekonsentrasi to the Governor.
.,, (4) the Governor delivered a report of accountability throughout the implementation of the activities of the Dekonsentrasi to the Minister of State/Chairman of the institution that gives the pelimpahan authority.
.,, (5) State Minister/Leadership Institute report accountability the implementation of national Dekonsentrasi activities to the President in accordance with the legislation.
The fifth section of the Status of Implementation of items in Article 91, Dekonsentrasi, (1) all goods obtained from Dekonsentrasi Funds into State-owned goods.
.,, (2) State-owned Goods referred to in subsection (1) may be granted to the region.
.,, (3) State-owned donated Goods to the region as the ubiquitous referred to in subsection (2) is required ditatausahakan and managed by the region.
.,, (4) State-owned Goods that cannot be granted to the region of mandatory managed and ditatausahakan by ministries/agencies that provide pelimpahan authority.
Article 92 the provisions on procedures for budgeting, distribution, reporting, accountability, and the penghibahan State-owned goods that accrue upon implementation of Dekonsentrasi Funds are regulated by government regulations.

The sixth part of the supervision and examination of article 93.,, (1) the supervision Dekonsentrasi Fund was implemented in accordance with the legislation.
.,, (2) examination of the Dekonsentrasi Funds are implemented in accordance with the laws and regulations in the field of examination of the management and financial responsibility of the State.
CHAPTER XI is considered part of the PEMBANTUAN TASK of FUNDING the public Article 94.,, (1) Funding in the framework of the task Pembantuan implemented after the assignment of the Government through the ministries/agencies to the head area.
.,, (2) implementation of Pembantuan as mentioned in subsection (1) is funded by the Government.
.,, (3) Funding by the Government as referred to in paragraph (2) is adapted to the given assignment.
.,, (4) Pembantuan Tasks in the area of Activities implemented by the SEGWAY that is assigned by the Governor, Governor, or mayor.
.,, (5) the head of the area tell work plan and budget ministries/institutions related to the activities of the task Pembantuan to the PARLIAMENT.
.,, (6) the work plan and budget as referred to in paragraph (4) was told PARLIAMENT at the time of the discussion RAPBD.
.,, (7) the funding referred to in subsection (3) is allocated for physical activity.
The second part of Budgeting Funds Task Pembantuan Article 95 Funds Task Pembantuan is part of the budget of the Ministry of State/institution which is allocated based on the work plan and budget ministries/agencies.

The third part of the Remittances Task Pembantuan Article 96 (1) Funds channelled through the Pembantuan Task Account Public Cash State.
.,, (2) At the beginning of each fiscal year the head of the regional Work Units set a device implementing the task activity area as Pembantuan.
.,, (3) in case there are more budget remaining over the execution of the task, the rest of the Pembantuan constitutes acceptance of the STATE BUDGET back.
.,, (4) in the event of a cash balance over the implementation of Pembantuan, the balance must be paid in Cash to the account of the common State.
.,, (5) in terms of implementation of Pembantuan produce such acceptance acceptance, constitutes acceptance of the BUDGET that should be deposited into the account of the common State Treasury corresponding conditions.
The fourth part of the Accountability and reporting implementation of Article 97., Pembantuan, (1) Administering finances in implementation of Pembantuan is done separately from the administering of finance in the implementation of the Dekonsentrasi and decentralized.
., SEGWAY, (2) organizing the administering money/goods in order to Pembantuan in an orderly Duties in accordance with the legislation.
., SEGWAY, (3) submit a report of the implementation of the activities of Task Pembantuan to the Governor, Governor, or mayor.
.,, (4) Regional Heads report accountability throughout the implementation of the activities of Task Pembantuan to State Minister/Chairman of the institution who commissioned.
.,, (5) State Minister/Leadership Institute report accountability the implementation activities of national Pembantuan Duty to the President in accordance with the applicable provisions.
The fifth section of the Status of Implementation of items in Article 98, Pembantuan, (1) all goods obtained from the Fund's Task Pembantuan became the property of the State.
.,, (2) State-owned Goods referred to in subsection (1) may be granted to the region.
.,, (3) State-owned donated Goods to the region as referred to in paragraph (2) is maintained and ditatausahakan by the region.
.,, (4) State-owned Goods that cannot be granted to the region of mandatory managed and ditatausahakan by ministries/agencies that give the assignment.
Section 99 further Provisions regarding the procedures for budgeting, reporting, accountability, channeling and penghibahan State-owned goods that accrue upon implementation of Task Pembantuan Fund set up with government regulations.

Part Six Supervision and examination of article 100.,, (1) the supervision of Fund Pembantuan Tasks carried out in accordance with the legislation.
.,, (2) examination of funds Pembantuan Task is performed according to legislation in the field of examination of the management and financial responsibility of the State.
CHAPTER XII of the FINANCIAL INFORMATION SYSTEM AREA of article 101.,, (1) the Government held a Financial information system Areas nationally, with the aim of:.,, a. formulate national policies and fiscal restraint;

b. Financial information Areas nationwide;., c. formulating a financial policy areas, such as Equalization Funds, lending areas, and control of the budget deficit; and, d.., conduct monitoring, control and evaluation of Decentralized funding, Dekonsentrasi, Pembantuan, lending areas, and budget deficits of the region.
.,, (2) Financial information systems nationally Area referred to in subsection (1) is held by the Government.
Article 102.,, (1) the financial information area is an area that can be accounted for to the Government. (2) Financial information systems hosted a Regional area.
.,, (3) information relating to the Financial Information System of the area referred to in subsection (1), covers:.,, a. GRANT and report the realization of NATIONAL provincial, district, and city;

b. Regional balance;

c. cash flow statement;

d. Notes to financial statements Areas;

e. Dekonsentrasi Funds and funds the task Pembantuan;

f. financial report the company Area; and g. the data relating to the fiscal requirements and fiscal capacity of the region.

.,, (4) the information referred to in paragraph (2) letter a, letter b, letter c, letter d and submitted to the Government in accordance with Government accounting standards.
.,, (5) the Minister of finance providing sanctions in the form of delay Equalization Fund distribution to areas that do not pass on the information as mentioned in paragraph (3).

Article 103 information contained in a System of regional financial information as stipulated in article 101 is open data can be discovered, accessed, and retrieved the community.

Article 104 of the financial information system organization of the Areas referred to in Article 101, article 102, and article 103, governed more by government regulations.

CHAPTER XIII TRANSITIONAL PROVISIONS Article 105.,, (1) the regulations implementing Act No. 25 of 1999 regarding Financial Equalization between the Government and regions still remain in force throughout the implementation regulations have yet to be replaced with a new one based on this law.
.,, (2) as a follow-up to the implementation of the Regulations of this Act is completed no later than one (1) year after the Act is enacted.
Article 106.,, (1) additional funds for the implementation of the results of the sector of petroleum and natural gas as stipulated in article 2 letter e and the letter f as well as article 20 was implemented starting in the 2009 budget.
.,, (2) since the enactment of this law up to the fiscal year 2008 acceptance of mining petroleum produced from the region concerned after deducting the tax component and other charges in accordance with the regulations, divided by balance:.,, a. 85% (eighty five percent) for the Government; and b. 15% (fifteen per cent) for the region.

.,, (3) since the enactment of this law up to the fiscal year 2008 acceptance of mining natural gas produced from the region concerned after deducting the tax component and other charges in accordance with the regulations, divided by balance:.,, a. 70% (seventy percent) for the Government; and b. 30% (thirty per cent) for the region.

Article 107.,, (1) since the enactment of this law up to the fiscal year 2007 DEFENSE ACQUISITION UNIVERSITY established at least 25.5% (twenty-five and a half per cent) of the income In the country specified in the NATIONAL BUDGET Neto.
.,, (2) the provisions concerning the allocation of DAU as set forth in the Act is fully implemented starting in the 2008 budget.
Article 108.,, (1) Funds Dekonsentrasi Funds and Pembantuan Tasks that are part of the budget of ministries/agencies that are used to administer affairs according to regulations into the Affairs of the Region, gradually shifted into a Special Allocation Fund.
.,, (2) gradual Redirection as mentioned in subsection (1) are governed further in government regulation.
CHAPTER XIV CLOSING PROVISIONS Article 109 at the time this law comes into force, then:.,, 1. Act No. 25 of 1999 regarding Financial Equalization Between the Government and the Regions (State Gazette Number 72 in 1999, an additional Sheet country number 3848) stated do not apply.
., ,2. The provisions governing about funds for the results as set forth in Act No. 18 of 2001 on special autonomy province of Nanggroe Aceh Darussalam and Act No. 21 of 2001 on Special autonomy for Papua Province stated remains valid as long as the other is not set.
Article 110 of this Act comes into force on the date of promulgation.

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

.,, Enacted in Jakarta on October 15, 2004 the PRESIDENT of the Republic of INDONESIA, MEGAWATI SUKARNOPUTRI Enacted in Jakarta on October 15, 2004 the SECRETARY of STATE of the REPUBLIC of INDONESIA, BAMBANG KESOWO