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Act No. 1 Of 2004

Original Language Title: Undang-Undang Nomor 1 Tahun 2004

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state acceptance and expenditure;
D. implementation of regional acceptance and expenses;
e. cash management;
f. management of the debt and country/region debt;
G. investment management and state-owned goods/regions;
h. the holding of accounting and financial management information systems of the country/region;
i. Drafting of the APBN/APBD; implementation accountability report;
J. settlement of state/region losses;
No, General Services Agency's management;
., l. standard formulation, policy, and system and procedures related to the financial management of the country in order to perform the APBN/APBD.

The Third Part
General Asas

Section 3
.,, (1) The Act on APBN constitutes the basis for the Central Government to conduct state acceptance and expenditure.
.,, (2) The Regional Regulation on APBD is the basis for the Local Government to conduct the admission and expenditure of the area.
.,, (3) Any official is prohibited from committing actions that result in an APBN/APBD load if the budget to finance such expenses is not available or is not adequately available.
.,, (4) All state spending, including subsidies and other assistance in accordance with the central government program, is financed with the APBN.
.,, (5) All regional expenses, including subsidies and other assistance in accordance with local government programs, are financed with APBD.
.,, (6) The Budget to finance the urgent and/or unforeseen spending is provided in its own budget section which is next set in government regulation.
.,, (6) The delay of payment of invoices related to the implementation of APBN/APBD may result in the imposition of fines and/or interest.

BAB II
STATE TREASURY OFFICIAL

The First Part
The Budget User

Section 4
.,, (1) the Minister/leadership of the institution is the User of the Budget/User of the Goods for the ministry of the country/agency that it has led.
.,, (2) the Ministers/leaders of the agency as the User Budget/User of the ministries of the country/agency that he has led, authorized:
., a., a. Compiling a budget execution document;
B. appointing a Budget User/User Power User;
c. establishes the official in charge of the state acceptance ballot;
D. establish officials in charge of debt management and debt management;
e. doing actions that result in the spending of the shopping budget;
f. establish the official in charge of testing and payment orders;
G. using state-owned goods;
h. establish the official in charge of the management of the state-owned goods;
i. oversee the budget execution;
J. assemble and deliver the financial statements;
No, The Ministry of State/the institution that he has led.

Section 5
The governor/bupati/mayor as the Regional Head of Government:
a. establish a policy on implementation of the APBD;
B. establish the Budget and Treasurer User Power and/or the Treasurer of Spending;
c. establishes the official in charge of the regional acceptance ballot;
D. establish officials who are in charge of debt management and area debt;
e. establish officials who are in charge of the area ' s proprietary goods management;
f. establish the official in charge of testing the bill and ordered the payment.

Section 6
.,, (1) the head of a regional device working unit is the Budget User/User of the Goods for the area of the area's device that is included.
.,, (2) the head of the regional device working unit in carrying out its duties as a Budget User/User of the area of the area device that is authorized by the authorized user:
., a., a. Compiling a budget execution document;
B. conduct actions that result in the expenditure of the shopping budget;
c. conduct testing of the bill and order payment;
D. carrying out a receipt is not a tax;
e. manage debt and debt;
f. using property owned goods;
G. oversee the budget execution;
h. assemble and deliver the financial statements;
i. The working unit of the regional device he's led to.

The Second Part
State General Treasurer/Region

Section 7
(1) the Finance Minister is the General Treasurer of the State.
(2) Finance Minister as General Treasurer of the State of State:
.,, establish the country ' s budget implementation policies and guidelines;
a. validate the budget execution document;
B. performing control of the state budget;
c. establish the state treasury acceptance and expenditure system;
D. designate a bank and/or other financial institution in order to exercise the acceptance and expenditure of the state budget;
e. attempt to and set the necessary funds in the conduct of the state budget;
f. save the state money;
G. putting state money and managing/looking to invest;
h. make payment based on the request of the Budget User of the country ' s common cash account load;
i. make a loan and provide reassurance on behalf of the government;
J. provide loans on behalf of the government;
No, conduct debt management and state debt management;
I. submitted a government regulatory draft on governance accounting standards;
M. a state debt collection;
N. establish the country ' s financial accounting and reporting system;
O. presents the country ' s financial information;
p. establish the management policies and guidelines as well as the elimination of state-owned goods;
Q. determining the foreign currency exchange rate against the rupiah in order of the tax payment;
R. designate the State Treasurer of the State Treasurer.

Section 8
.,, (1) the Minister of Finance as the State General Treasurer appoints the Power of the General Treasurer of the State to carry out the duties of the Foreign Office in order to exercise the budget within the established work area.
(2) The duty of duty as to the end of the verse (1) includes the receiving, storing, paying, or handing over, rearing, and responsible for the money and valuable mail that is in its management.
.,, (3) The Power of the General Treasurer of the State carries out the receipt and expenditure of the State Kas in accordance with the provisions as referred to in Article 7 of the paragraph (2) of the letter c.
.,, (4ate/Region is a lack of money, precious letters, and goods, which are real and certain as a result of acts against the law either intentionally or negligand.
., 23. A Public Service agency is an instance in a Government environment that is formed to provide services to the community of the provision of goods and/or services sold without focusing on the benefits and in performing its activities is based on the provision of the Cloud Service. on the principle of efficiency and productivity.
., 24. The Central Bank is as referred to in the Basic Law of 1945 Article 23D.

The Second Part
Scope

Section 2
The State Treasury as referred to in Article 1 of the 1 number 1, includes:
a. country ' s income and shopping;
B. the implementation of the income and shopping area;
c. implementation of authorized the agreement with the other party within the specified budgeting limit.

Article 18
.,, (1) Budget and Budgeting Users are entitled to test, impose on the budget eye that has been provided, and ordered the payment of invoices over the load of APBN/APBD.
.,, (2) To execute such provisions on paragraph (1), User of the Budget/Budgeting User Authorized:
., a., a.   testing material correctness of evidence letters regarding the right of the collector's party;
., b.   Examining the truth of the document that is the requirement/completeness in connection with the barang/jasa; procurement agreement;
., c. examined the availability of the funds concerned;
., d.   Charges are not available for the IBM Cloud Service.
., e.   ordered payment of the load of APBN/APBD.
.,, (3) Officials signed and/or passed documents relating to the evidence letter which is the basis of the expenditure of APBN/APBD responsible for material correctness and as a result arising from the use of the evidence letter is referred to.

Section 19
.,, (1) The payment of a bill that is a load of APBN is performed by the State General Treasurer/Power Treasurer General of the State.
.,, (2) In order for the implementation of the payment as referred to in paragraph (1) the General Treasurer of the State/Power Treasurer General of the State is obligated to:
., a., a. Examining the completion of the payment orders issued by the Budget User's Budget and Power Users;
., b. test the correctness of the invoice calculation on the APBN load listed in the payment order;
.,, c. test the availability of the funds concerned;
., d. ordered a refund as the basis of the state expenditure;
., e. Reject the funds, if the payment order issued by the Budget User's/Power User does not meet the requirements specified.

Section 20
.,, (1) The payment of a bill that becomes a load of APBD is carried out by the Regional General Treasurer.
.,, (2) In order for the implementation of the payment as referred to in paragraph (1) the General Treasurer of the Area is obligated to:
., a., a. Examining the completion of the payment orders issued by the Budget User;
., b. testing the correctness of the invoice calculation on the load of APBD listed in the payment order;
.,, c. test the availability of the funds concerned;
., d. ordered the refinancing of the fund as the basis of regional expenditure
., e. Reject the refund, if the payment order issued by the Budget User does not meet the specified terms.

Section 21
.,, (1) Payment of the load APBN/APBD should not be performed before goods and/or services are received.
.,, (2) For the agility of the execution of the ministry of state/lemhow workspace of the area to the Budget User/Power Users of the Budget Users may be provided with the supplies managed by the Treasurer.
.,, (3) the Treasurer of the Spend carries out the payment of the provisions of the supply money that it enforces after:
., a., a. Examining the completion of the payment orders issued by the Budget User's Budget and Power Users;
., b. testing the correctness of the invoice calculation listed in the payment order;
., c. test the availability of the funds concerned.
.,, (4) The Treasurer of the Spend is required to refuse a pay order from the Budget User/Power User if the terms on the paragraph (3) are not satisfied.
.,, (5) the Treasurer of the Spend is personally responsible for the repayment of the payment.
.,, (6) The exception of the provisions as referred to in paragraph (1) is governed in the Government Regulation.

BAB IV
MONEY MANAGEMENT

The First Part
Country/Country General Cash Management

Section 22
.,, (1) the Finance Minister as the General Treasurer of the State of the State is authorized to organize and host government accounts.
.,, (2) In order to host government accounts as referred to in paragraph (1) the Finance Minister opens the State Public Cash Account.
.,, (3) State money is stored in the State Public Cash Accounts on the central bank.
.,, (4) In the implementation of the state ' s admissions and spending operations, the General Treasurer of the State may open the Reception Account and Spend Account on a public bank.
.,, (5) Reception account is used to accommodate state acceptance every day.
.,, (6) the Acceptance Account Balance at any end of the day of work is mandatory all over the country ' s General Cash Account on the central bank.
.,, (7) In terms of the liability of such a deposit it is not technically able to do every day, the State ' s General Treasurer governs the periodically deposit.
.,, (8) Spending Account on a public bank is filled with funds sourced from the State Public Cash Accounts on the central bank.
.,, (9) The amount of funds provided on the Spend Account as referred to in paragraph (8) is adjusted to the spending plan to finance the governance activities that have been set out in the APBN.

Section 23
.,, (1) The Central Government acquires interest rates and/or giro services over funds deposited on the central bank.
.,, (2) The type of funds, interest rates and/or giro services as referred to in paragraph (1), as well as fees in connection with the ministry provided by the central bank, are set on the basis of the central bank governor ' s agreement with the Minister of Finance.

Section 24
.,, (1) the Central/Regional Government is entitled to obtain flowers and/or giro services over funds deposited on a public bank.
.,, (2) The flowers and/or giro services acquired by the Central/Regional Government as referred to in paragraph (1) are based on the rate of interest rates and/or giro services applicable.
.,, (3) The charges in connection with the services provided by the general bank as referred to in paragraph (1) are based on the terms applicable to the general bank in question.

Section 25
.,, (1) the Flower and/or giro services acquired by the Government are State/Region Revenue.
.,, (2) The charges in connection with the ministry provided by the general bank are charged on State/Regional Shopping.

Section 26
.,, (1) the Finance Minister as the Public Treasurer of the State in particular may appoint another body to carry out the acceptance and/or expenditure of the state to support the operational activities of the ministry of state/agency.
The Fourth Part
Shopping Budget Implementation

Section 17
.,, (1) Budget User/Budget Users carry out activities as such in the approved budget execution document.
.,, (2) For the purposes of performing such activities in the budget execution document, the Budget User/Power User ., a., a. Finance Minister for the amount up to Rp10,000.000.00 (ten billion rupiah);
., b. The president for a sum of more than Rp10,000.000.00 (ten billion rupiah) up to Rp100.000.000.00 (one hundred billion rupiah);
., c. The President with the approval of the People's Representative Council for a sum of more than Rp100.000.000.00 (one hundred billion rupiah).
.,, (3) The removal as referred to in paragraph (1), along the concern of the Regional Government ' s debt, is set by:
., a., a. Governor/bupati/mayor for the amount up to Rp5,000.000.00 (five billion rupiah);
., b. The governor/bupati/mayor with the approval of the Regional People's Representative Council for a sum of over Rp5,000.000.00 (five billion rupiah).
.,, (4) The change of the amount of money, as referred to in paragraph (2) and paragraph (3) is specified with the law.
.,, (5) The order of the completion and removal of state/region pidebts as referred to in paragraph (2) and paragraph (3) as well as in Articles 36 verses (2) and paragraph (3) are governed by government regulations.

The Second Part
Debt Management

Section 38
.,, (1) the Finance Minister may appoint officials who are authorized in the name of the Minister of Finance to hold a state debt or receive grants originating from within the country or from abroad in accordance with the provisions set forth in the The APBN Act.
.,, (2) Upliers/grant as referred to in paragraph (1) may be published to the Local Government/BUMN/BUMD.
.,, (3) The charge with respect to the debt procurement process or grant as referred to in paragraph (2) is charged in the State Shopping Budget.
.,, (4) The order of debt procurement and/or receipt of grants either originating from in the country and from abroad as well as debt lighting or overseas grants to the Government Area/BUMN/BUMD, set with Government Regulation.

Section 39
.,, (1) The Governor/bupati/mayor may hold an area debt in accordance with the provisions set out in the Regional Regulation on APBD.
.,, (2) The Head of the Regional Financial Workforce Workforce prepares the implementation of regional loans in accordance with the governor/bupati/mayor ' s decision.
.,, (3) Charges with regard to loans and regional grants are charged in the Regional Shopping Budget.
.,, (4) The order of the conduct and enterprise of state debt/area is set further by the Government Regulation.

Section 40
.,, (1) The right of the invoice concerning the debt of the state/region expires after 5 (five) years since the debt is due, unless otherwise specified by law.
(2) The (2) delay in question (1) is delayed when the parties who are in debt apply the bill to the state/region prior to expiration of the expiration date.
.,, (3) the provisions as referred to in paragraph (1) do not apply to the payment of interest obligations and the subject of the loan of state/region.

BAB VI
INVESTMENT MANAGEMENT

Section 41
.,, (1) The government can conduct long-term investments in order to acquire economic, social and/or other benefit benefits.
.,, (2) The investment as referred to in paragraph (1) is carried out in the form of shares, debt letters, and direct investment.
.,, (3) The investment as referred to in paragraph (1) is governed with government regulations.
.,, (4) The inclusion of capital of the central government on a state/private enterprise/private sector is set with government regulations.
.,, (5) The inclusion of local government capital on private/regional/regional enterprises is set with local regulations.

BAB VII
PROPERTY MANAGEMENT OF THE STATE/REGION

Section 42
.,, (1) the Finance Minister governs the management of the state-owned goods.
.,, (2) the Minister/leadership of the agency is the User of the Goods for the ministry of the country/agency that it has led.
.,, (3) The head office in the state ministry/institute environment is the User Power of the Goods in the office environment in question.

Section 43
.,, (1) The Governor/bupati/mayor sets out the management policies of the area belonging to the area.
.,, (2) The Head of the Regional Financial Workforce Workforce conducts oversight over the establishment of area-owned goods in accordance with the policies set forth by the governor/bupati/mayor.
.,, (3) the head of the regional device workunit is the User of the Goods for the area of the area's device that is in the field.

Section 44
User and/or User Power Users are required to manage and view the country/region goods that are in its use as best as it is.

Section 45
.,, (1) the property of the state/area required for the hosting of state/state governance duties cannot be moved to.
.,, (2) The transfer of state/area goods is carried out by means of being sold, exchanged, interchanged, or included as Government capital after receiving the DPR/DPRD approval.

Section 46
.,, (1) The House Agreement as referred to in Article 45 of the paragraph (2) is conducted for:
., a., a. The transfer of the land and/or the building.
., b. the land and/or building as referred to in the letter a this paragraph does not include the ground and/or building which:
.,, 1) is already not compatible with the region 's layout or the city' s arrangement;
.,, 2) must be abolished because the budget for replacement buildings is already provided in the budgeting execution document;
., 3) is reserved for civil servants;
.,, 4) is reserved for general interest;
., .5) is ruled by a state based on a court decision that has had the power of the law fixed and/or under the law, which if its ownership status is retained is not economically viable.
., c. The transfer of goods belonging to a country other than land and/or building is worth more than Rp100.000.000.00 (one hundred billion rupiah).
.,, (2) The transfer of goods belonging to a country other than land and/or buildings worth more than Rp10,000.000.00 (ten billion rupiah) up to Rp100.000.000.00 (one hundred billion rupiah) is carried out upon receiving the President ' s approval.
.,, (3) The transfer of goods belonging to a country other than land and/or building worth up to Rp10,000.000.00 (ten billion rupiah) is carried out after it gets the approval of the Minister of Finance.

Section 47
.,, (1 Rp5,000.000.00 (five billion rupiah).
.,, (4) The change of the amount of money, as referred to in paragraph (2) and paragraph (3), is specified by law.

Section 37
.,, (1) The debt of the state/region may be absolute or conditional removed from the bookkeeping, except for the state/area debt which the solution is governed by in its own laws.
.,, (2) The removal as referred to in paragraph (1), concerning the Central Government ' s debt, is set by:
es are set up with government regulations.

Section 56
.,, (1) Head of the Regional Financial Manager Working Unit as Regional Financial Management Officer compiling regional government financial statements to be delivered to the governor/bupati/mayor in order to fulfill the accountability of implementation of APBD.
.,, (2) In the drafting of the Regional Government ' s financial statements as referred to paragraph (1):
., a., a. Head of the regional device's unit of work as a Budget User/User of the Goods and delivers a financial report covering the budget realization report, the balance sheet, and the notes on the financial statements.
., b. The Financial Report as referred to in the letter a is delivered to the head of the regional financial manager at least 2 (two) months after the end of the budget year.
., c. The Chief Financial Management Officer of the Regions as the Regional General Treasurer is compiling the Local Current Kas Report;
., d. The governor/bupati/mayor as deputy government of the area in possession of the wealth of the area separated compiled an overview of the company's financial statements of the area.
.,, (3) the Financial Report as referred to in paragraph (1) is delivered the governor/bupati/mayor to the Financial Examiner Agency 3 (three) months after the budget year ended.
.,, (4) the head of a regional device working unit as a Budget User/User of the Goods provides a statement that the management of APBD has been held on the basis of an adequate internal control system and financial accounting has been held According to the government's accounting standards.

The Fifth Part
The Government Accounting Standards Committee

Section 57
.,, (1) In order of transparency and accountability the holding of government accounting is formed the Governance Standards Committee of Governance.
.,, (2) The Government Accounting Standards Committee is tasked with compiling applicable government accounting standards for both the Central Government and the Local Government in accordance with the general applicable accounting rules.
.,, (3) The Establishment, arrangement, position, membership, and work of the Government Accounting Standards Committee as referred to in paragraph (1) is set with the President's decision.

BAB X
GOVERNMENT INTERNAL CONTROL

Section 58.
.,, (1) In order to improve the performance, transparency, and accountability of the financial management of the country, the President as the Head of Government governs and organizes an internal control system in the governance environment in a thorough way.
.,, (2) The internal control system as referred to in paragraph (1) is set with government regulations.

BAB XI
THE COMPLETION OF THE STATE A/AREA LOSS

Section 59
.,, (1) Any country/region loss caused by an act of unlawful or negligence must be immediately resolved in accordance with the applicable laws.
., (2) The Treasurer, civil servant not the treasurer, or any other official who for his actions violated the law or labeled the liability charged to him directly harming the country ' s finances, is obliged to reimburd those losses.
.,, (3) Any head of the ministry of state/lemes/head of the area of the area device can immediately charge damages, after learning that in the ministry of state/lemhow device, the area of the area is in place. A loss due to any action from any party.

Section 60
.,, (1) Any mandatory state loss is reported by a direct superior or head of the office to the minister/leader of the agency and notified to the Financial Examiner Agency no later than 7 (7) business days after the loss of the country is known.
(2) As soon as the loss of the country is known, to the treasurer, the civil servant is not the treasurer, or any other official who is in violation of the law or of its obligations as referred to in Article 59 of the verse (2) soon to be asked. a letter of acknowledment and/or acknowledment that the loss is his responsibility and is willing to compensate for the loss of the state.
.,, (3) If an absolute liability letter is not likely to be obtained or cannot guarantee the return of the country ' s loss, the menteri/leadership of the concerned agency immediately issued the charging letter of the charging replacement for temporary loss To the concerned.

Section 61
.,, (1) Any required area losses are reported by the direct superior or head of a regional device work unit to the governor/bupati/mayor and be notified to the Financial Examiner Agency no later than 7 (7) business days after the loss The area is known.
.,, (2) As soon as the loss of the area is known, to the treasurer, the civil servant is not the treasurer, or any other official that is in violation of the law or of its obligations as contemplated in Article 59 of the paragraph (2) may soon Ask for a waiver and/or acknowledment that the loss is his responsibility and will be willing to compensate for the loss of the area.
.,, (3) If an absolute liability letter is not likely to be obtained or may not guarantee the return of the area's loss, the governor/regent/the mayor is concerned immediately to issue a charging letter of the replacement for temporary loss To the concerned.

Section 62.
.,, (1) The introduction of state/area loss against the treasurer is set by the Financial Examiner ' s Agency.
.,, (2) If in a state/region loss examination as referred to in paragraph (1) of the criminal element, the Financial Examiner Agency is acting on it in accordance with the applicable laws.
.,, (3) Further provisions on the imposition of state losses against the treasurer are set up in the legislation concerning the examination of the management and financial responsibility of the state.

Section 63
.,, (1) The introduction of state/area loss to civil servants is not the treasurer set by the minister/head of the soft/bupati/mayor.
.,, (2) The manner of the manner in which the country/area damages are regulated is governed by government regulations.

Section 64
.,, (1) the Treasurer, civil servant is not the treasurer, and other officials who have been set to replace state/area losses may be administrative sanction and/or criminal sanctions.
.,, (2) The criminal disconnect does not exempt from the demands of the damages.

Section 65 The treasurer's obligation, the civil servant, not the treasurer, or any other officer to pay damages, becomes expiring in five years from the loss of the loss or within eight years of the loss. not done the prorting as referred to in paragraph (1) is delivered by the President to the Financial Examiner Agency 3 (three) months after the budget year ended.
.,, (4) the Minister/leader of the agency as a Budget User/User of the Goods provides the statement that the management of the APBN has been held on the basis of an adequate internal control system and financial accounting has been held in accordance with the Government accounting standards.
.,, (5) Further provisions regarding financial statements and the performance of government agencisecution of the damages against the concerned.

Section 66
.,, (1) In terms of the treasurer, the civil servant is not the treasurer, or any other official subject to the claim of a loss of state/area being in the observer, fled, or died, the prosecution and billing against him turned to the The heir/heir, limited to the wealth managed or managed by him, was from the treasurer, the civil servant was not the treasurer, or any other official concerned.
.,, (2) the responsibility of the best in which it is to pay the damages of the state/region as it is referred to in verse (1) to remove if within 3 (three) years of the court's decision to establish the authority to the extent of the law. The chamberlain, the chamberlain, the chamberlain, the chamberlain, the chamberlain, the chamberlain, the chamberlain, the treasurer, the chamberlain, the chamberlain, the chamberlain, the treasurer, the treasurer, The heir was not informed by the officials who authorized the loss. State/region.

Section 67
.,, (1) The terms of the settlement of the loss of state/area as set in this Act apply to the money and/or goods not belonging to the state/region, which is in the possession of the treasurer, the civil servant not the treasurer, or any other official It's used in government duty.
.,, (2) The terms of the country/region loss settlement in this Act apply to the managers of state/local companies and other bodies that host the financial management of the country, as long as are not set in law It's

BAB XII
GENERAL SERVICE AGENCY FINANCIAL MANAGEMENT

Section 68
.,, (1) The General Services Agency is set up to improve service to the public in order to advance general welfare and divorce the lives of the nation.
.,, (2) The Public Service Agency ' s wealth is a wealth of countries/regions that are not separated and managed and utilized solely to host the activities of the General Services Agency concerned.
.,, (3) Financial coaching of the General Services Agency of the central government is carried out by the Minister of Finance and technical coaching conducted by the minister in charge of the area of the government concerned.
.,, (4) Financial coaching of the General Service Agency of the local government is carried out by regional financial managing officials and technical coaching is carried out by the head of the area's unit of work which is responsible for the area of the government concerned.

Section 69
.,, (1) Each Public Service Agency is required to draw up an annual employment plan and budget.
.,, (2) The work and budget plan as well as the financial and performance of the General Services Agency are compiled and presented as an inseparable part of the work and budget plan as well as financial reports and the performance of the Ministry of State/Weak/Government Area.
., (3) Revenue and expenditure of the Public Service Agency in the annual work and budget plan as referred to in paragraph (1) and paragraph (2) are consolidated in the work plan and budget of the Ministry of State/Weak/government of the area concerned.
.,, (4) Revenue obtained by the General Services Agency in connection with the services services provided are State/Region Revenue.
.,, (5) The General Services Agency may obtain grants or donations from the public or other bodies.
., (6) Revenue as referred to in paragraph (4) and paragraph (5) can be used directly to finance the shopping of the Umumyang Services Agency.
.,, (7) Further provisions on the financial management of the General Services Agency are set up in government regulations.

BAB XIII
THE TRANSITION PROVISION

Section 70
., (1) the functional office of the treasurer as referred to in Article 10 is set up at least 1 (one) year since the Act is promulred.
., (2) The terms of the recognition and measurement of acrual-based income and shopping as referred to in Article 12 and Article 13 of this Act are implemented no later than in the 2008 budget year and during recognition and measurement Acrual-based income and shopping are not yet implemented, used in cash-based recognition and measurements.
.,, (3) State money storage in the State Public Cash Account of the Central Bank as referred to in Article 22 is implemented gradually, so it is carried out in full no later than in 2006.
.,, (4) The area of regional money in the General Cash Account of the designated bank as referred to in Article 27 is implemented gradually, so it is done in full no later than in 2006.

Section 71
.,, (1) the giving of flowers and/or giro services as referred to in Article 23 of the paragraph (1) began to be carried out at the time of the replacement of the Indonesian Bank Certificate with the State Letter of Money as a monetary instrument.
.,, (2) The Bank of Indonesia ' s Certificate of Replacement with the State Debt Letter as referred to in paragraph (1) was carried out starting in 2005.
.,, (3) As long as the State Debt Letter has not fully replaced the Indonesian Bank Certificate as a monetary instrument, the interest rate provided is as big as the State of the State Letter of Letters derived from the completion of the Bank's Liquidity Assistance. Indonesia.

BAB XIV
CLOSING PROVISIONS

Section 72
At the expiration of this Act, the Indonesian Treasury Act/Indische Comptabiliteitswet (ICW), Staatsblad In 1925 Number 448 as it has been several times amended, last with Law Number 9 Year 1968 (sheet state of the Republic of Indonesia in 1968 number 53, additional state sheet number 2860) is declared unvalid.

Section 73
The provisions of the Act as a follow-up to this Act have been completed no later than 1 (one) year since the Act is promulred.

Section 74
This law goes into effect on the promulgated date.

In order for everyone to know it, order the invitational of this Act with its placement in the State Sheet of the Republic of Indonesia.

.,, Dislocated in Jakarta
on January 14, 2004
PRESIDENT OF THE REPUBLIC OF INDONESIA,

Megawati Soekarnoputri

Promulgated in Jakarta
on January 14, 2004
STATE SECRETARY OF THE REPUBLIC OF INDONESIA,

Bambang Kesowo