Act No. 1 Of 2004

Original Language Title: Undang-Undang Nomor 1 Tahun 2004

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4e2c8afe00af2d313231323136.html

ACT 1-2004 Text copy _?.
Back COUNTRY SHEET Republic of INDONESIA No. 5, 2004APBN. THE FINANCES OF THE STATE. The Central Government. The Local Government. The Repertory. (Additional explanation in the State Gazette of the Republic of Indonesia Number 4355)
Law of the Republic of INDONESIA number 1 in 2004 ABOUT the TREASURES of the COUNTRY by the GRACE of GOD ALMIGHTY the PRESIDENT of the REPUBLIC of INDONESIA,.,, Considering: a. that the conduct of the Government of the country to realize the goal of a country gives rise to rights and obligations of countries which need to be managed in a system of financial management of the State;
.,, b. that the financial management of the State as stipulated in the Constitution of the Republic of Indonesia in 1945 need to be implemented in an open and responsible for the most of people's prosperity, which is embodied in the budget revenue and Expenditure of the State (STATE BUDGET) and budget income and Expenditure area (BUDGETS);
.,, c. that within the framework of the management and accountability of financial state needed the legal norms that govern the financial administration of the State Treasury of the State;
.,, d. that legislation the Treasury of Indonesia/Indische Comptabiliteitswet (Staatsblad 1925 Number 448) as it has several times changed and supplemented by Act No. 9 of 1968 (State Gazette of the Republic of Indonesia in 1968 Number 53), can no longer meet the needs of the management and accountability of the State Treasury;
.,, e. that based on considerations as referred to in letter a, letter b, letter c, letter d and above need to established law on Treasury of the State;
.,, Considering: 1. Article 5 paragraph (1), article 20, article 23, and article 23C 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 State Gazette Number 4286);
By mutual agreement between the Representatives of the Republic of Indonesia and the President of the Republic of Indonesia DECIDES: setting: the law on TREASURY of the State.

CHAPTER I GENERAL PROVISIONS article 1 the first part of Understanding In this law is the:.,, 1. The treasures of the State is the management and accountability of State finance, including investment and wealth are separated, which is specified in the NATIONAL BUDGET and a GRANT.
., ,2. The State Treasury is the repository of State money as determined by the Minister of finance as Treasurer General of the State to accommodate the entire acceptance of State and paying the entire expenditure of the State.
., ,3. Public Treasury accounts State is state money storage account as determined by the Minister of finance as Treasurer General of the State to accommodate the whole acceptance of the State and pay the entire State spending at the central bank.
., ,4. Cash money storage area is the area that is specified by the Governor/Regent/Mayor to accommodate the entire reception area and pay the entire expenditure areas.
., ,5. Cash account is the account Area Public storage of money area specified by the Governor/Regent/Mayor to accommodate the entire reception area and pay the entire expenditure areas on the bank.
., ,6. Accounts receivable State is the amount of money that must be paid to the Central Government and/or the right of the Central Government which can be assessed with the money as a result of agreements or other consequences based on the applicable legislation or other legal consequences.
., ,7. 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 the applicable legislation or other legal consequences.
., ,8. The country's debt is the amount of money that must be paid to the Central Government and/or the obligation of the Central Government which can be assessed with money based on the applicable legislation, treaties, or based on other legal reasons.
., ,9. 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 money based on the applicable legislation, treaties, or based on other legal reasons.
., .10. State-owned goods is all goods bought or obtained over the STATE BUDGET burden or derived from other legitimate earnings.
.,, 11. Property Area is all goods bought or obtained over the burden of a GRANT or other earnings derived from the feeding.
., 12. Users of the budget is the budget holder authorizes the use of the officials of the ministries/agencies/units of work device area.
., 13. The user authorizes the holder of the official stuff is the use of the goods belonging to the country/region.
.,, 14. The Treasurer is any person who is given the task of ataubadan and the name of the country/region, receive, store, and pay/submit the money or securities or goods of the country/region.
., 15. Treasurer General of State officials who are tasked to carry out the functions of the Treasurer General of the State.
.,,16. Treasurer General Area are the officials who are tasked to carry out the functions of the Treasurer General of the region.
., General Agreement. Treasurer of acceptance is a person who is designated to receive, store, produce, menatausahakan, and account for the money income of the country/region in the framework of the implementation of the STATE BUDGET/BUDGETS on Office/Unit workplace ministries/agencies/local government.
., 18. Treasurer expenses is designated to receive, store, pay, menatausahakan, and charge money for shopping purposes the country/region in the framework of the implementation of the STATE BUDGET/BUDGETS on Office/Unit workplace ministries/agencies/local government.
.,, 19. Minister/Leadership Institute is the official responsible for the financial management of the ministries/institutions concerned.
.,, 06. Ministries/institutions are the ministries/government agencies/ministries of non State institutions.
.,,21. Officials of the regional Finance Manager is head of the Department/Agency/Bureau of Treasury/finance section which has the task of implementing the management of BUDGETS and acted as Treasurer General of the region.
., .22. The loss of the country/region is lack of money, securities, and real stuff, and certainly in number as a result of tort either deliberately or negligent.
.,,23. Public Service agencies are agencies in the Government environment which was formed to provide service to the community in the form of the provision of goods and/or services sold without giving priority to profit and in conducting its activity based padaprinsip efficiency and productivity.
., .24. The Central Bank is as stipulated in the 1945 Constitution Article 23D.
The second part of the scope of article 2 of the State Treasury as stipulated in article 1 point 1, include: a. the implementation of revenue and expenditure of the State;

b. implementation of the revenue and shopping areas;

c. implementation of the revenue and expenditure of the State;

d. implementation of the revenue and expenditure areas;

e. cash management;

f. management of receivables and debts of countries/regions;

g. management of investments and goods belonging to the country/region;

h. Organization of accounting and financial management information system country/region;

i. implementation of the STATE BUDGET accountability report preparation/GRANT;

j. settlement of losses the country/region;

k. Public Service Agency management;.,, l. formulation of standards, policies, and systems and procedures relating to the management of State finances in the framework of the implementation of BUDGET/BUDGETS.
The third principle of Common article 3, (1) the law on the STATE BUDGET is the basis for the Central Government to perform acceptance and expenditure of the State.
.,, (2) local regulations about BUDGETS is the basis for the local Government to do the receipts and expenditures of the region.
.,, (3) any officials are prohibited from engaging in actions that result in expenditure over BUDGET burden/GRANT if the budget to finance the expenditure is not available or not enough available.
.,, (4) All State spending, including subsidies and other assistance in accordance with the Government programme, financed with the STATE BUDGET.
.,, (5) All spending areas, including subsidies and other assistance pursuant to the local government, funded with a GRANT.
.,, (6) Budget to finance expenditure which is urgent and/or unexpected are provided in a separate budget section hereinafter set forth in a government regulation.
.,, (6) Delay payment for bills related to the implementation of the STATE BUDGET/BUDGETS can result in the imposition of fines and/or interest.
CHAPTER II the State TREASURY OFFICIALS were the first users of the budget Section 4.,, (1) the Minister/Chairman of the institution is the user/users Budget Items for the ministries/agencies that his flock.
.,, (2) the Minister/Chairman of the institution as a budget User/user Item ministries/agencies that hand, authorities:.,, a. Drawing up documents the implementation of the budget;

b. appoint a power user/users Budget Items;

c. set the officials in charge of conducting the voting receipt of State;

d. assign officials tasked debt management danpiutang;

e. perform actions which resulted in budget expenditure;

f. assign officials in charge of conducting testing and payment orders;

g. using the items property of the State;

h. set of officials in charge of conducting the management of State-owned goods;

i. oversee the implementation of the budget;

j. prepare and submit financial reports;

k. ministries/agencies that his flock.
Article 5 the Governor/Regent/Mayor as the head of the regional Government: a. establish policies on the implementation of BUDGETS;


b. assign a power user budget and Treasurer of acceptance and/or the Treasurer of expenditure;

c. set the officials in charge of conducting polling reception area;

d. assign officials tasked debt management and accounts receivable areas;

e. assign the officials in charge of conducting the management of goods belonging to the region;

f. assign officials in charge of conducting the testing over the Bill and ordered the payment.

Section 6.,, (1) the head of a work unit of the device is the user/users Budget Items for work unit area his device.
.,, (2) the head of a regional unit of the device work in the discharge of the budget Users tugasnyaselaku officials/working device units Items User area that his authorities:.,, a. Drawing up documents the implementation of the budget;

b. perform actions that result in expenditure over budget burden;

c. do the test over the Bill and ordered the payment;

d. carry out voting receipt instead of taxes;

e. Managing debt and accounts receivable;

f. use of goods belonging to the region;

g. supervise the implementation of the budget;

h. prepare and submit financial reports;

i. the working device units of his area.
The second part of the General Treasurer of the country/region Section 7 (1) the Minister of finance is the General Treasurer of the State.

(2) the Minister of finance as Treasurer General of State authorities:.,, set policies and guidelines for the implementation of the State budget;

a. validating documents the implementation of the budget;

b. controlling the implementation of the State budget;

c. set the system receipt and expenditure the State Treasury;

d. appoint banks and/or other financial institutions in the framework of the implementation of the revenue and expenditure budget of the State;

e. initiate and organize the necessary funds in the implementation of the State budget;

f. save the State money;

g. put state money and manage/menatausahakan investment;

h. payment upon request User Budget officials over the burden of the public Treasury accounts State;

i. do the loans and warranties on behalf of the Government;

j. provide loans on behalf of the Government;

k. perform debt management and accounts receivable State;

b. filing a draft government regulation on Government accounting standards;

m. perform accounts receivable billing country;

n. set of accounting and financial reporting system of the country;

o. presents financial information State;

p. establish policy and guidelines for the management and removal of goods belonging to the State;

q. determine the exchange rate of rupiah against foreign currencies in the framework of tax payments;

r. pointing to the General Treasurer of the State Power officials.
Article 8.,, (1) the Minister of finance as Treasurer General of the State General Treasurer of State Power lifting to perform in the framework of the implementation of the budget of the bursaries tend in the working area.
.,, (2) bursaries tend to Tasks as referred to in subsection (1) includes the activities of receiving, storing, pay or submit, menatausahakan, and account for the money and securities in the operations.
.,, (3) the power of the General Treasurer of the State carrying out the receipt and expenditures the State Treasury in accordance with the provisions referred to in article 7 paragraph (2) Letter c.
.,, (4) the power of the State General Treasurer billing accounts receivable of State ordered the obligation to a third party as an acceptance of the budget.
.,, (5) the power of the State General Treasurer is obliged to make a payment of third-party billing as the expenditure budget.
Article 9 (1) the head of a Regional Unit of the Financial Manager's work is the Treasurer General of the region.

(2) the head of a Regional Unit of the Financial Manager's work as the Treasurer of the Regional Public authorities:.,, prepare policy and guidelines for the implementation of BUDGETS;

a. validating documents the implementation of the budget;

b. controlling the implementation of BUDGETS;

c. provide technical guide the implementation of a system of receipts and expenditure cash area;

d. execute the poll tax areas;

e. monitor the implementation of the revenue and expenditure BUDGETS by banks and/or other financial institutions who have been designated;

f. dress it and set up the necessary funds in the implementation of BUDGETS;

g. saving money area;

h. carry out placement area and manage your money/investment menatausahakan;

i. payment upon request User Budget officials over the public treasury account load area;

j. prepare the implementation of loans and the granting of guarantees on behalf of local governments;

k. carry out lending on behalf of local governments;

b. perform debt management and accounts receivable areas;

m. perform accounts receivable billing region;

n. implementing the accounting system and financial reporting areas;

o. presents financial information area;

p. implement policies and guidelines for the management and removal of goods belonging to the area.
The third section Treasurer acceptance/Expenditures Section 10.,, (1) the Minister/Leadership Institute/Governor/Regent/Mayor bearing hara Acceptance to perform budget implementation in order bursaries tend to revenue offices/units of work in the environment ministries/agencies/units of work device area.
.,, (2) the Minister/Leadership Institute/Governor/Regent/Mayor raised spending for Treasurer perform duties bursaries tend to in order to budget implementation at offices/units of work in the environment ministries/agencies/units of work device area.
.,, (3) the Treasurer the Treasurer shall receipt and Expenditure as referred to in paragraph (1) and paragraph (2) is a functional Official.
.,, (4) the Office of Treasurer of acceptance/Expenditure should not be assumed by the authority or power of Budget Users Public State Treasurer.
.,, (5) Treasurer acceptance/Expenditure prohibited conduct, either directly or indirectly, trade activities, the work of chartering and sales services or act as a guarantor for activities/jobs/sales.
CHAPTER III IMPLEMENTATION of the REVENUE and EXPENDITURE of the COUNTRY/region section of the First article 11 fiscal year fiscal year covers the period of one year starting from 1 January until 31 December.

Article 12 (1) of the NATIONAL BUDGET in one fiscal year include the following:.,, a. rights recognized the Central Government to supplement the value of net worth;
.,, b. Central Government obligations are recognized as deduction on the value of net worth;
.,, c. acceptance needs to be paid back and/or expense will be accepted back, both on the financial year in question or in the next fiscal year.
.,, (2) All receipts and expenditures of the State made through the Public Treasury Account State.
Article 13 (1) a GRANT in one fiscal year include the following:.,, a. local government rights recognized to supplement the value of net worth;
.,, b. liabilities of local government that is recognized as a deduction on the value of net worth;
.,, c. acceptance needs to be paid back and/or expense will be accepted back, both on the financial year in question or in the next fiscal year.
.,, (2) All receipts and expenditure area is done through the Public Treasury Accounts of the region.
The second part of the document the implementation of the Budget Chapter 14.,, (1) after the NATIONAL BUDGET, Finance Minister told all Ministers/leader institution in order to convey the document implementation of the budget for each of the ministries/agencies.
.,, (2) the Minister/leadership institutes composing the document the implementation of the budget for the Ministry of his country/institution based on the allocation of the budget set by the President.
.,, (3) in the execution of the budget document, as referred to in paragraph (2), outlined the objectives to be achieved, the functions, programs and activities, details of the budget are provided in order to achieve these goals, and a withdrawal plan for each unit of work, as well as the estimated revenue.
.,, (4) documents the implementation of the budget referred to in paragraph (2) of the attached work plan and budget for public service Agencies in the Environment Ministry of the country concerned.
.,, (5) documents the implementation of the budget has been passed by the Minister of finance presented to Minister/leadership of the institution, the General Treasurer of the State power, and the body of the Financial Examiner.
Section 3.,, (1) after the GRANT set, Officials of the regional Finance Manager told all work units of the device's head area in order to document the implementation of the budget of the yampaikan for each unit of work device area.
.,, (2) the head of a regional unit of the device work compiled documents the implementation of the budget for work unit area his device upon the allocation of the budget set by the Governor/Regent/Mayor.
.,, (3) in the execution of the budget document, as referred to in paragraph (2), outlined the objectives to be achieved, the functions, programs and activities, details of the budget are provided in order to achieve these goals, and a withdrawal plan for each unit of work as well as the estimated revenue.
.,, (4) Documents the implementation of the budget which has been endorsed by Regional Financial Manager Officer communicated to the heads of units of the device work areas and the Financial Examiner.
The third part of the implementation of Budget Revenue, article 16, (1) each of the ministries/agencies/units of work device area which has a source of income for compulsory acquisition of income be intensifying the authority and responsibilities.
.,, (2) Acceptance must be entirely paid up in cash to the country/Region in time which further set forth in a government regulation.
.,, (3) the acceptance of the ministries/agencies/units of work area device should not be used directly to finance spending.
.,, (4) the receipt in the form of commissions, pieces, or other forms as a result of the sale and/or the procurement of goods and/or services by country/region is the right country/region.
The fourth part of the implementation of Budget article 17

.,, (1) users of the budget/Budget implementing power user activity such as in documents the implementation of the budget has been passed.
.,, (2) for the purposes of the implementation of the activities as such in a document the implementation of the budget, the budget User/User Power Budget is authorized to hold the bonds/agreements with other parties within the limits of the budget has been set.
18. Article, User, (1) Budget/Budget Users Power reserves the right to test, imposes on the eye of the budget has been provided, and ordered payment of bills-bills over the STATE BUDGET burden/BUDGETS.
.,, (2) to carry out the provisions in paragraph (1), the user is a power user/Budget Budget authorities:.,, a. test the truth of material evidence concerning the letters right party billers;
., ,b.  examine the truth of the document into terms/completeness with respect to the bonds/goods/services procurement agreement;
., ,c.  researching the availability of funds;
., ,d.  charge expenditures in accordance with the budget expenditure is concerned;
., ,e.  ordered the payment burden on NATIONAL BUDGET/BUDGETS.
.,, (3) the officials who signed and/or ratified the document relating to the receipts of expenses over a burden on NATIONAL BUDGET/NATIONAL responsibility for material truth and consequences arising from the use of the letter in question.
Section 19.,, (1) payment for bills that are being conducted by the STATE BUDGET burden of Public State Treasurer/Public Treasurer's power state.
.,, (2) in the framework of the implementation of the payments referred to in subsection (1) the General Treasurer of the State/Public Authority is obliged to State Treasurer:.,, 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 STATE BUDGET burden Bill listed in the payment orders;
.,, c. test the availability of the funds concerned;
.,, d. ordered the disbursement of State expenditure as the basis;
.,, e. refuse disbursement, if the payment orders issued by the user the user's Power Budget/Budget does not meet the requirements set out.
Article 20.,, (1) payment for bills that are being conducted by the NATIONAL Treasurer of the burden of the public areas.
.,, (2) in the framework of the implementation of the payments referred to in subsection (1) the Treasurer General: obligated to Region.,, a. examine the completeness of payment orders issued by the users of the budget;
.,, b. test the truth of the calculation of the Bill over the burden of command listed in the GRANT payment;
.,, c. test the availability of the funds concerned;
.,, d. ordered the disbursement of expenditure as the basis for the region;
.,, e. refuse disbursement, if the payment orders issued by the users of the budget does not meet the persyaratanyang set.
Clause 21.,, (1) the payment of a GRANT/STATE BUDGET burden should not be done before goods and/or services are received.
.,, (2) to smooth the implementation of the tasks of ministries/agencies/units of work area to the user device Budget/Budget Users can be granted the power of the 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;
.,, c. test the availability of the funds concerned.
.,, (4) compulsory Expenditure Treasurer refusing an order to pay of Budget Users/User Power Budget if the requirements in paragraph (3) are not met.
.,, (5) the Treasurer personally responsible Spending over payments she did.
.,, (6) the exclusion of the provision referred to in subsection (1) is set out in government regulations.
CHAPTER IV MANAGEMENT of MONEY the first part of the management of the Public Treasury of the country/Region section 22.,, (1) the Minister of finance as Treasurer General of State authorities set up and organized a Government account.
.,, (2) in the framework of the Organization of the Government accounts as referred to in paragraph (1) the Minister of finance opened an account of the General Treasury of the State.
.,, (3) money deposited in the State General Treasury Account at the central bank.
.,, (4) in the implementation of the operational revenue and expenditure of the State, the State General Treasurer may open an account account of receipts and Expenditures on public bank.
.,, (5) Receipt Account used to hold the reception countries every day.
.,, (6) account balance receipt of the end of each work day mandatory deposited Cash into the account entirely General State at the central bank.
.,, (7) in terms of the remittance obligations technically yet be done each day, the Treasurer General of the State set up the remittance at regular intervals.
.,, (8) expenses on public bank Account filled with funds from the General Treasury Account at the central bank of the Country.
.,, (9) the amount of funding provided on account of the expenditure referred to in subsection (8) is adjusted with the spending plan to finance government activities that have been defined in the STATE BUDGET.
Article 23.,, (1) the Central Government earn interest and/or service top giro of funds deposited in the central bank.
.,, (2) the type of Fund, the interest rate and/or giro services as referred to in paragraph (1), as well as costs in connection with the services provided by the central bank, was set upon the agreement of the Governor of the central bank with the Finance Minister.
Pasal 24.,, (1) the Central Government/region are entitled to earn interest and/or service top giro of funds deposited in commercial banks.
.,, (2) interest and/or giro services obtained Central Government/region as referred to in subsection (1) is based on the interest rate and/or checking services that apply.
.,, (3) the costs in connection with the services provided by commercial banks as referred to in subsection (1) is based on the provisions applicable to the commercial banks are concerned.
Article 25.,, (1) interest and/or giro services obtained the Government Revenue is the country/region.
.,, (2) Costs in connection with the service provided by the public bank charged on Spending the country/region.
Article 26.,, (1) the Minister of finance as Treasurer General of the State in some cases may appoint another body to carry out acceptance and/or State spending to support the operational activities of the ministries/agencies.
.,, (2) the appointment of any other agency referred to in subsection (1) is carried out in an employment contract.
.,, (3) other agencies designated as referred to in paragraph (1) shall be obliged to report periodically to the General Treasurer of the State regarding execution of the acceptance and/or expenditure in accordance with the duties and responsibilities.
Article 27.,, (1) in the framework of the Organization of the account of local government, officials of the Regional Finance Manager open Public areas on Cash Accounts bank specified by the Governor/Regent/Mayor.
.,, (2) the provision of operational revenue and Expenditure areas, Treasurer General Areas can open an account account of receipts and Expenditures in the bank designated by the Governor/Regent/Mayor.
.,, (3) the accounts of the Receipt referred to in subsection (1) is used to hold the reception Area each day.
.,, (4) account balance Receipt referred to in subsection (1) 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 (1) 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 (1) is adjusted with the spending plan to finance government activities that have been set out in the GRANT BUDGET.
Article 28.,, (1) issues regarding money management country/region set up with government regulations, after consultation with the central bank.
.,, (2) further Guidelines regarding the management of the money of the country/region in accordance with the provisions set forth in a Government Regulation as referred to in subsection (1) is designated by the Minister of finance as Treasurer General of the State.
.,, (3) the implementation of the provisions referred to in paragraph (2) which deals with the management of money the next area set up with local regulations.
The second part is reception of country/Regional Implementation by Ministries/Agencies/units of Work Device Area Article 29.,, (1) the Minister/Chairman of the institution as a budget User can open an account for the purposes of the implementation of acceptance in the environment ministries/institutions concerned after obtaining approval from the State's General Treasurer.
.,, (2) the Minister/Leadership Institute raised the Treasurer for menatausahakan State acceptance in the environment ministries/agencies.
.,, (3) within the framework of the management of cash, the State General Treasurer may order the balance transfer and/or the closure of the accounts as referred to in paragraph (1).
Article 30.,, (1) the Governor/Regent/Mayor may give permission for the purposes of the implementation of the account opening reception in the environment of local government in accordance with the provisions of the applicable legislation.
.,, (2) the Governor/Regent/Mayor raised the Treasurer for work unit area device menatausahakanpenerimaan in his local government environment.
The third part of money management Inventory for the purposes of Ministries/Agencies/units of Work Devices Area, article 31, (1) the Minister/leadership institution can open an account for the purposes of the implementation of expenditure on the environment ministries/institutions concerned after obtaining approval from the Minister of finance as Treasurer General of the State.

.,, (2) the Minister/Leadership Institute raised the Treasurer to manage money that must be accounted for in the framework of the implementation of the spending ministries/agencies.
.,, (3) within the framework of the management of cash, the State General Treasurer may order the balance transfer and/or the closure of the accounts as referred to in paragraph (1).
Article 32.,, (1) the Governor/Regent/Mayor may give permission for the purposes of the implementation of the account opening expenses in the neighborhood unit working device area.
.,, (2) the Governor/Regent/Mayor raised the Treasurer to manage money that must be accounted for in the framework of the implementation of the working device units spending area.
CHAPTER v. MANAGEMENT of RECEIVABLES and DEBTS Receivables Management are the first part of article 33.,, (1) the Central Government may provide loans or grants to local government/State/Region-owned enterprises in accordance with the listed/specified in the law on the STATE BUDGET.
.,, (2) the Central Government may provide loans or grants to foreign kepadalembaga in accordance with the listed/specified in the law on the STATE BUDGET.
.,, (3) the procedures for granting the loan or grant referred to in subsection (1) and paragraph (2) is set by government regulations.
Article 34.,, (1) any officer authorized to manage revenues, shopping, and the wealth of the country/region mandatory dress it so that each country/regional accounts receivable resolved completely and on time.
., accounts receivable, (2) country/area which cannot be solved completely and in a timely manner, was completed according to the legislation in force.
Article 35 Receivables country/region specific type has the right mendahulu in accordance with the provisions of the applicable legislation.

Article 36.,, (1) the completion of country/regional accounts receivable arising as a result of the relationship of keperdataan can be done through peace, except receivables concerning country/area which is the way the solution is set individually in the legislation.
.,, (2) settlement of accounts receivable as referred to in paragraph (1) relating to receivables assigned by the State:.,, a. Minister of finance, if the accounts receivable section of the country that were not agreed upon no more than 10.000.000.000 Rp 2,000 (ten billion rupiah);
., President, b., if part of the receivable not agreed upon more than 10.000.000.000 Rp 2,000 (ten billion rupiah) to Rp RP 100,000,000,000 (one hundred billion rupiah);
.,, c. President, after receiving the consideration of the House of representatives, if the accounts receivable section of the country that were not agreed upon more than Rp RP 100,000,000,000 (one hundred billion rupiah).
.,, (3) the implementation of the provisions referred to in subsection (1) relating to receivables assigned by the local government:.,, a. Governor/Regent/Mayor, if the accounts receivable area which is not agreed upon no more than Rp RP 5 billion (five billion dollars);
.,, b. Governor/Regent/Mayor, after the consideration of the House of representatives of the region, if the accounts receivable area which is not agreed upon more than Rp RP 5 billion (five billion dollars).
.,, (4) changes to the amount of cash, as referred to in paragraph (2) and paragraph (3), defined by the Act.
Article 37, accounts receivable, (1) country/region can be wiped out in absolute or conditional, except about bookkeeping of accounts receivable country/area which is how the settlement arranged in separate legislation.
.,, (2) the deletion referred to in subsection (1) with regard to receivables assigned by the Central Government,:.,, a. Minister of finance for the amount up to Rp 2,000 10.000.000.000 (ten billion rupiah);
., President, b. for amounts more than 10.000.000.000 Rp 2,000 (ten billion rupiah) to Rp RP 100,000,000,000 (one hundred billion rupiah);
.,, c. the President with the approval of the House of representatives for the amount of more than Rp RP 100,000,000,000 (one hundred billion rupiah).
.,, (3) the deletion referred to in subsection (1), all receivables concerning local government, defined by:.,, a. Governor/Regent/Mayor for the amount up to Rp RP 5 billion (five billion dollars);
.,, b. Governor/Regent/Mayor with the approval of the regional people's representative Council for the sum more than Rp RP 5 billion (five billion dollars).
.,, (4) changes to the amount of cash, as referred to in paragraph (2) and paragraph (3) are defined by the Act.
.,, (5) the procedures for settlement of accounts receivable and the abolition of the country/region as referred to in paragraph (2) and paragraph (3) and in article 36 paragraph (2) and paragraph (3) is set by government regulations.
The second part of article 38. Debt Management,, (1) the Financial Secretary may appoint an official authorized on behalf of the Minister of finance to hold the country's debt or receive grants that come from within the country or from abroad in accordance with the conditions established in the law on NATIONAL BUDGET.
.,, (2) debt/grant referred to in subsection (1) may be diteruspinjamkan to local governments/LOCAL/STATE-OWNED ENTERPRISES.
.,, (3) the cost of procurement process with respect to a debt or grants as referred to in paragraph (2) charged to the State Budget.
.,, (4) procedures for the procurement of the debt and/or receiving grants from domestic and from abroad as well as the forwarding of debt or foreign grants to local governments/LOCAL/STATE-OWNED ENTERPRISES, is set by government regulations.
Article 39.,, (1) the Governor/Regent/Mayor can hold a debt of the region in accordance with the conditions set out in applicable Areas of BUDGETS.
.,, (2) the head of a Regional Unit of Financial Managers Work preparing the implementation of the regional lender in accordance with the decision of the Governor/Regent/Mayor.
.,, (3) the costs relating to loans and grants charged to the budget of the regional Shopping area.
.,, (4) the procedures for the implementation and the administering State/region is governed more by government regulations.
Article 40.,, (1) the right charged on the debt burden of the country/region expires after 5 (five) years since the debt is due, unless stipulated otherwise by the law.
., Kedaluwarsaan, (2) referred to in subsection (1) is delayed when a party submits a Bill to the State 2/area before expiration of expiration.
.,, (3) the provisions referred to in subsection (1) does not apply to the payment of the loan principal and interest obligations the country/region.
CHAPTER VI Article 41 INVESTMENT MANAGEMENT.,, (1) the Government may do long term investment to benefit economic, social and/or other benefits.
., Investment, (2) referred to in subsection (1) is conducted in the form of stocks, bonds, and investing directly.
.,, (3) the investments referred to in paragraph (1) is set by government regulations.
.,, (4) the Capital Investment of the Central Government on the company's country/region/private defined by government regulations.
.,, (5) the inclusion of government capital in the company of State/local/private set with local regulations.
CHAPTER VII MANAGEMENT of GOODS BELONGING to the country/REGION Section 42.,, (1) the Minister of Finance set up the management of the State-owned goods.
.,, (2) the Minister/Chairman of the institution is the user of the goods for the ministries/agencies that his flock.
.,, (3) head office in environment ministries/agencies is a power user of stuff in the Office environment is concerned.
Article 43.,, (1) the Governor/Regent/Mayor sets policy management of goods belonging to the area.
.,, (2) the head of a unit of the Finance Manager Work Area to conduct surveillance over the conduct of the management of goods belonging to the region in accordance with the policies set forth by the Governor/Regent/Mayor.
.,, (3) the head of a work unit of the device is the user working device units of goods for his area.
Article 44 Users of goods and/or a power user of the goods obliged to manage and menatausahakan goods belonging to the country/region that is in control with his best.

Article 45.,, (1) the goods belonging to the country/region that is necessary for the conduct of the duties of the Government of the country/region is non-transferable.
., Pemindahtanganan, (2) the goods belonging to the country/region is done by the way sold, exchanged, donated, or included as capital after Government approval of DPR/DPRD.
Article 46.,, (1) House approval as stipulated in article 45 paragraph (2) was performed for:., pemindahtanganan, a. land and/or buildings.
.,, b. land and/or buildings referred to in letter a of this paragraph do not include land and/or buildings:.,, 1) is not in accordance with the territorial or spatial arrangement of the city;
., .2) should be abolished because the budget for building a replacement had already been provided in document the implementation of the budget;
., 105.4) reserved for civil servants;
., 4) are reserved for the public interest;
., .5) ruled State based on a court decision that has had the force of law and/or based on the provisions of the legislation, which if maintained ownership status is not feasible economically.
.,, c. Pemindahtanganan State-owned goods in addition to land and/or buildings that are worth more than Rp RP 100,000,000,000 (one hundred billion rupiah).
., Pemindahtanganan, (2) goods other than State-owned land and/or buildings that are worth more than Rp RP 10.000.000.000 (ten billion rupiah) to Rp RP 100,000,000,000 (one hundred billion rupiah) done after the approval of the President.
., Pemindahtanganan, (3) State-owned goods in addition to land and/or buildings that are worth up to Rp 2,000 10.000.000.000 (ten billion rupiah) carried out after obtaining the approval of the Minister of finance.
Article 47.,, (1) the DPRD's consent as stipulated in article 45 paragraph (2) was performed for:., pemindahtanganan, a. land and/or buildings.
.,, b. land and/or buildings referred to in letter a of this paragraph do not include land and/or buildings that are:

.,, 1) is not in accordance with the territorial or spatial arrangement of the city;
., .2) should be abolished because the budget for building a replacement had already been provided in document the implementation of the budget;
., 105.4) reserved for civil servants;
., 4) are reserved for the public interest;
., .5) controlled areas based on a court decision that has had the force of law and/or based on the provisions of the legislation, which if maintained ownership status is not feasible economically.
. Pemindahtanganan, c., owned the area besides the land and/or buildings that are worth more than Rp RP 5 billion (five billion dollars).
., Pemindahtanganan, (2) possession of areas other than the land and/or buildings that are worth up to Rp RP 5 billion (five billion dollars) after the approval of the Governor/Regent/Mayor.
Article 48.,, (1) sale of goods belonging to the country/region is done by way of auction, except in certain things.
.,, (2) the provisions referred to in subsection (1) is set by government regulations.
Article 49.,, (1) the goods belonging to the country/region in the form of Central Government-controlled ground/area should be disertifikatkan on behalf of the Government of the Republic of Indonesia/regional government are concerned.
.,, (2) a building belonging to the country/area should be equipped with proof of ownership and ditatausahakan in an orderly.
.,, (3) the land and buildings belonging to the country/region that is not exploited for the benefit of the Organization of the basic tasks and functions of the concerned agencies, mandatory use to Finance Minister handed/Governor/Regent/Mayor for the sake of organizing tasks the Government of your country/region.
.,, (4) the goods belonging to the country/area prohibited for submission to the other party as payment for bills to Government Center/area.
.,, (5) Items belonging to the country/area prohibited any warranty or digadaikan to get the loan.
.,, (6) the provisions of the guidelines, technical and administrative management of the goods belonging to the country/region is set by government regulations.
CHAPTER VIII the PROHIBITION of SEIZURE of MONEY and GOODS BELONGING to the country/REGION and/or country/REGION CONTROLLED Article 50Pihak any prohibited spoorweg:.,, a. money or securities belonging to the country/region that is on either government agencies or third parties; b. money that must be deposited by third parties to the State/regional;., c. chattels belonging to the country/region that is on either government agencies or third parties; d. items don't move and other material belonging to the country/region;.,, e. third-party possession by the country/region that is necessary for the tasks of Government.
CHAPTER IX the ADMINISTERING STATE BUDGET and ACCOUNTABILITY/first section of NATIONAL financial accounting Article 51.,, (1) the Minister of Finance/Financial Manager Regional Officials as Treasurer General of the country/region hosted the top accounting of financial transactions, assets, debt, and equity funds, including financing transactions and calculations.
.,, (2) the Minister/Leadership Institute/head unit device work area as the Users Budget hosts top accounting of financial transactions, assets, debt, and equity funds, including income and expenditure transactions, which are in responsibility.
.,, (3) Accounting as referred to in paragraph (1) and paragraph (2) was used to compose the Central Government financial statements/Areas in accordance with government accounting standards.
The second part of Administering Document Article 52Setiap person and/or entity that ruled the documents related to the Treasury of the State compulsory menatausahakan and maintain the document properly in accordance with the legislation in force.

The third part of the Financial Accountability Section 53.,, (1) the Treasurer shall Receipt/Treasurer functionally responsible Spending top money management became the responsibility of the power of the State General Treasurer/Treasurer UmumDaerah.
.,, (2) the power of the State's General Treasurer, responsible to the Minister of finance as Treasurer General of the State in terms of rights and obedience to the rules of the implementation of revenue and expenditure.
.,, (3) the State General Treasurer is responsible to the President in terms of rights and obedience to the rules of the implementation of revenue and expenditure.
.,, (4) Treasurer General areas of responsibility to the Governor/Regent/Mayor in terms of rights and obedience to the rules of the implementation of revenue and expenditure.
Article 54.,, (1) the user is responsible for Budget and material formally to the President/Governor/Regent/Mayor of the implementation of the budget policy is in control.
.,, (2) the power of the user formally responsible Budget and material to users of the budget the implementation of activities that are in control.
The fourth part of the financial statements Section 55.,, (1) the Minister of finance as a fiscal Manager devised a financial report to the Central Government, submitted to the President in order to meet the accountability implementation BUDGET.
.,, (2) in the preparation of the financial statements of the Central Government as referred to in paragraph (1):.,, a. Minister/Chairman of the institution as a budget User/user Item prepare and submit financial statements that include the report realization of budget, balance sheet, and notes to financial statements financial statements attached with public service Agencies in ministries/agencies respectively.
.,, b. financial reports as stipulated in a letter submitted to the Minister of finance no later than 2 (two) months after fiscal year end.
., c., Minister of finance as Treasurer General of State compile cash flow statement of the Central Government;
., d., Minister of finance as the representative of the Central Government in the possession of the riches of the country separated compiled an overview of the company's financial reports state.
.,, (3) the financial statements referred to in subsection (1) is submitted to the President of the Financial Examiner at least 3 (three) months after the fiscal year ends.
.,, (4) the Minister/Chairman of the institution as a budget User/users of the goods gives a statement that the management of the STATE BUDGET has been organized on the basis of an adequate internal control systems and financial accounting has been organized in accordance with government accounting standards.
.,, (5) further Provisions regarding the financial statements and the performance of government agencies is regulated with a government regulation.
Article 56.,, (1) the head of a Regional Unit of the Finance Manager Working as a Financial Manager Regional Officials drawing up the financial statements submitted to the local Government to Governor/Regent/Mayor in order to meet the accountability implementation BUDGETS.
.,, (2) in the preparation of the financial statements of local Government referred to in paragraph (1):.,, a. Head Unit device work area as the User/users Budget Items prepare and submit financial statements that include the report realization of budget, balance sheet, and notes to financial statements.
.,, b. financial statements referred to in letter a are communicated to the head of unit of the regional finance manager job no later than 2 (two) months after fiscal year end.
.,, c. Chief Financial Manager of the regional Work Units as Treasurer General Areas compose The cash flow statement;
.,, d. Governor/Regent/Mayor as a representative of the local government dalamkepemilikan the wealth area separated compiled an overview of the financial statements of the company.
.,, (3) the financial statements referred to in subsection (1) is delivered the Governor/Regent/Mayor of the Financial Examiner at least 3 (three) months after the fiscal year ends.
.,, (4) the head of a regional unit of the device work as a budget User/users of the goods gives a statement that the management of BUDGETS has been organized on the basis of an adequate internal control systems and financial accounting has been organized in accordance with government accounting standards.
The fifth part of the accounting standards Committee of the Governance Chapter 57.,, (1) in the framework of transparency and accountability governance accounting formed the Organization of the accounting standards Committee of the Government.
.,, (2) Government Accounting Standards Committee in charge of drawing up government accounting standards applicable to the Central Government or the local authorities in accordance with the norms generally accepted accounting.
.,, (3) the establishment, composition, position, membership, and the work of the Committee on Governmental accounting standards referred to in subsection (1) is designated by presidential decree.
CHAPTER X the GOVERNMENT INTERNAL CONTROL Article 58.,, (1) in order to improve performance, transparency, accountability and financial management of the country, the President as the head of the Government regulating and organizing the system of internal control in an environment of Government as a whole.
.,, (2) the system of internal control as referred to in paragraph (1) established by regulation of the Government.
CHAPTER XI SETTLEMENT of LOSSES of STATE/region Article 59.,, (1) any country/regional losses caused by unlawful acts or omissions of a person should be immediately resolved in accordance with the provisions of the applicable legislation.
.,, (2) the Treasurer, Treasurer, not civil servants or other officials since the acts of violation of the law or dereliction of duty charged to him directly harming the country, mandatory financial restitution.
.,, (3) any direction of ministries/institutions/heads of units of the device work area can soon do demands punitive damages, after finding out that in ministries/agencies/units of work devices area in question occurring loss due to any act of any party.
Article 60

.,, (1) any compulsory State losses reported by direct supervisor or the head of the Office of the Secretary/Chairman of the institution and notified to the body of the Financial Examiner no later than 7 (seven) working days after the country's losses were known.
.,, (2) as soon as the loss is known, to the Treasurer, Treasurer, not civil servants or other officials who are distinctively unlawful or neglect their obligations as stipulated in article 59 paragraph (2) immediately requested a waiver of his and/or recognition that these losses be his responsibility and is willing to indemnify the State in question.
.,, (3) if the absolute responsibility of the affidavits is not possible or does not guarantee repayment of losses to the State, Minister/Chairman of the concerned agencies immediately issued a letter decision of imposition of provisional indemnity to the question.
Article 61.,, (1) any compulsory areas losses reported by direct superiors or heads of units of the device work area to the Governor/Regent/Mayor and notified to the Financial Examiner 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 59 paragraph (2) may be 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, Governor/Regent/Mayor concerned immediately issued a letter decision of imposition of provisional indemnity to the question.
Article 62.,, (1) the imposition of damages against the country/region specified by the Treasurer of the Financial Examiner.
.,, (2) if in the examination of country/regional losses as referred to in paragraph (1) the criminal elements were found, the examiner's Financial follow up in accordance with the legislation in force.
.,, (3) further Provisions on the imposition of damages against State Treasurer is set in the legislation regarding the examination of the management and financial responsibility of the State.
Article 63.,, (1) the imposition of State/local damages against civil servants not Treasurer set by Minister/Leadership Institute/Governor/Regent/Mayor.
.,, (2) the Ordinance demands damages the country/region is set by government regulations.
Article 64.,, (1) the Treasurer, Treasurer, not the civil servants and other officials who had been assigned to indemnify countries/regions may be subject to administrative sanctions and/or criminal sanctions.
.,, (2) the ruling does not absolve a criminal indemnity from prosecution.
Article 65Kewajiban 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 66.,, (1) in case the Treasurer, Treasurer, not civil servants or other officials indicted indemnify countries/regions are in a pardon, escape, or died, the 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 the country/area as referred to in paragraph (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 the losses the country/region.
Article 67.,, (1) the provisions of the resolution of country/regional losses as set forth in this law applies also for money and/or goods not belonging to the country/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 settlement of losses the country/region in this Act applies to the person who manages the company's country/region and other agencies that organize financial management throughout the country, not provided for in a separate Act.
CHAPTER XII GENERAL SERVICE AGENCY FINANCIAL MANAGEMENT Article 68.,, (1) a public service Agency was formed to improve services to the community in order to promote the general welfare and the intellectual life of the nation.
.,, (2) a wealth of public service Agency is the wealth of the countries/regions that are not separated and managed and utilized fully to Public Service Body organizes activities in question.
.,, (3) Public Service Bodies financial Coaching the Central Government conducted by the Minister of finance and technical coaching is done by the Ministry responsible for the governance question.
.,, (4) public service Bodies financial Coaching local Governments conducted by the officials of the regional finance manager and the construction was done by the head of the technical unit of the device work area that is responsible for the governance question.
Article 69.,, (1) every Public Service Agency obligated to draw up the annual budget and work plan.
.,, (2) the work plan and budget as well as the Agency's performance and financial reports public service compiled and presented as part of which is inseparable from the work plan and budget as well as the financial statements and the performance of the Ministries/Agencies/local government.
.,, (3) the income and expenditures of Public Service Body in the work plan and the annual budget as referred to in paragraph (1) and paragraph (2) are consolidated in the work plan and budget Ministries/Agencies/local Governments concerned.
.,, (4) earned income for public service Bodies with respect to the services provided is the Income of the country/region.
.,, (5) a public service Agency can obtain grants or donations from the public or other agencies.
.,, (6) income referred to in subsection (4) and paragraph (5) can be used directly to finance shopping Service Umumyang Agency concerned.
.,, (7) further Provisions regarding the financial management of the Agency's Common Services set forth in a government regulation.
CHAPTER XIII TRANSITIONAL PROVISIONS article 70.,, (1) a functional Office Treasurer as stipulated in article 10 was formed no later than one (1) year after the Act is enacted.
.,, (2) the provisions on recognition and measurement of income and accruals based expenditure referred to in article 12 and article 13 of this Act held not later than on the fiscal year 2008 and for the recognition and measurement of income and accruals based expenditure has not been implemented, the use of cash-based recognition and measurement.
.,, (3) storage of State money in the accounts of the General Treasury of the State at the Central Bank as referred to in article 22 was carried out gradually, so as to be implemented in full no later than in 2006.
.,, (4) money Storage area in a Public area on the Treasury Account of the bank that has been determined as stipulated in article 27 was implemented gradually, so as to be implemented in full no later than in 2006.
Article 71.,, (1) the awarding of interest and/or giro services as stipulated in article 11 paragraph (1) was carried out at the time of the replacement certificate of Bank Indonesia with the State as monetary instruments.
.,, (2) replacement of the certificate of Bank Indonesia with the State as referred to in paragraph (1) will be conducted starting in 2005.
.,, (3) as long as the State has not fully replace the certificate of Bank Indonesia as a monetary instrument, the interest rate the interest rate is given in State that is derived from the completion of Bank Indonesia Liquidity Assistance.
CHAPTER XIV PROVISIONS COVER Article 72Pada the time of the enactment of this Act, the legislation the Treasury of Indonesia/Indische Comptabiliteitswet (ICW), Staatsblad 1925 Number 448 as amended several times, the last by Act No. 9 of 1968 (State Gazette of the Republic of Indonesia Number 53 in 1968, State Gazette Supplementary Number 2860) stated do not apply.

Article 73 as a follow-up to the implementation of the Provisions of this Act is completed no later than one (1) year after the Act is enacted.

Section 74 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 January 14, 2004 the PRESIDENT of the Republic of INDONESIA, Megawati Sukarnoputri Enacted in Jakarta on January 14, 2004 the SECRETARY of STATE of the REPUBLIC of INDONESIA, Bambang Kesowo