erning Duties are financed over the load of APBN.
., (4) Surrender or devolution of the authority of the Central Government to the Governor or the submission of the authority or assignment of the Central Government to the Regent/Mayor followed by its celebration.
BAB III
ACCEPTANCE SOURCES
DECENTRALIZATION EXECUTION
The First Part
Area Acceptance Sources
Section 3
Regional acceptance sources in the implementation of the Decentralization are:
a. Regional Original Income;
B. Balancing funds;
C. Regional Loans;
D. Other-other valid Acceptance.
The Second Part
Native Revenue Source
Section 4
The Regional Real Revenue Source as referred to in Article 3 of the letter a consists of:
a. Regional tax results;
B. result of the Regional levy;
.,, c. the results of the Regional-owned company and the results of other Regions ' wealth management which are separated;
D. Other-other valid Regional Original Income.
Section 5
., (1) The provisions of the Regional Tax and Regional Levy as referred to in Article 4 of the letter a and the letter b are governed by the Act.
., (2) The terms of the company belonging to the Regions and the management of other Regions of Wealth that are separated as referred to in Section 4 of the letter c are governed in accordance with applicable laws.
The Third Part
The Balance Fund
Section 6
(1) The Balance Fund consists of:
.,
., a., a. The Regions section of the Earth Tax receipts and Buildings, Land and Building Rights Acquisition, and the reception of natural resources;
B. General Allocation Funds;
C. Special Allocation Fund.
.,, (2) The State Reception of the Earth Taxes and Buildings is divided by a balance of 10% (ten percent) for the Central Government and 90% (ninety percent) for the Regions.
.,, (3) The Application of the State of the Customs Rights of the Land and Building was divided by a balance of 20% (twenty percent) for the Central Government and 80% (eighty percent) for the Regions.
.,, (4) 10% (ten percent) of the receipt of the Earth Tax and Building and 20% (twenty percent) acceptance of the Land and Land Rights Acquisition of the Land and Building which became part of the Central Government as referred to in paragraph (2) and paragraph (3) is shared to The whole county and town.
.,, (5) The state acceptance of the natural resources of forestry sector, the public mining sector, and the fisheries sector are divided by a 20% (twenty percent) balance for the Central Government and 80% (eighty percent) for the Regions.
.,, (6) The State Reception of the natural resources of the oil mining sector and natural gas produced from the region of the area concerned is divided by the following balance:
.,
., a., a. State acceptance of petroleum mining derived from the area of the Regions after minus the tax component in accordance with the applicable provisions divided by the balance of 85% (eighty-five percent) for the Central Government and 15% (fifteen percent) for the Regions.
., b. State acceptance of natural gas mining derived from the area of the Regions after minus the tax component in accordance with applicable provisions divided by a balance of 70% (seventy percent) for the Central Government and 30% (thirty percent) for the Area.
Section 7
.,, (1) The General Alocation Fund is set at at least 25% (twenty-five percent) of the Internal Reception set out in the APBN.
.,, (2) the General Alocation Fund for the Propinsi Region and for the County/City Regions is set each 10% (ten percent) and 90% (ninety percent) of the General Alocation Fund as specified in paragraph (1).
.,, (3) In the event of a change of authority between the Propinsi Area and the District/City Area, the percentage of the General Alocation Fund for the Propinsi Region and the District/City Regions as referred to in paragraph (2) is adjusted to such change.
.,, (4) The General Alocation Fund for a particular Propinsi Region is set on the basis of the number of General Alocation Funds for the entire Propinsi Region set out in APBN, with the portion of the Propinsi Region in question.
., (5) The Portion of the Propinsi Region as referred to in verse (4) is the proportion of the weight of the Province of Propinsi concerned over the weight of all Propinsi Regions across Indonesia.
.,, (6) the General Alocation Fund for a particular County/City Area is set based on the multiplicity of the General Alocation Fund for the entire County/City Area specified in APBN with the portion of the County/City area in question.
.,, (7) The County/City Area Portion as referred to in paragraph (6) is the proportion of the weight of the District/City concerned to the weight of all County/City areas across Indonesia.
(8) The Regional Bobot is set based on:
., a., a. the needs of the Regional autonomous region;
B. Regional economic potential.
.,, (9) The count of general allocation funds based on the formula as referred to in paragraph (4), paragraph (5), paragraph (6), paragraph (7), and paragraph (8) is performed by the Secretariat for the Central and Regional Financial Balance.
Section 8
.,, (1) Special Alocation Funds may be allocated from APBN to certain Regions to help finance special needs, with regard to availability of funds in the APBN.
(2) The special needs as referred to in paragraph (1) are:
.,
., a., a. needs that cannot be estimated by using the general allocation formula; and/or
B. needs that are a national commitment or priority;
.,, (3) Special Alocation Funds as referred to in paragraph (1) include those derived from reboization funds.
(4) The reboization fund is divided by balance:
.,
., a., a. 40% (forty percent) was distributed to the producing area as the Special Alocation Fund.
B. 60% (sixty percent) for the Central Government.
.,, (5) Unless in order of rebozation, the Region which gets the financing of special needs as referred to in paragraph (2) provides a companion fund of the APBD in accordance with the relevant Regions ' ability.
Section 9
The magnitude of the Balance Fund as referred to in Article 6 of the paragraph (1) is set each year of the budget in the APBN.
., 19. The Special Allocation Fund is a fund derived from APBN, which is allocated to the Regions to help finance certain needs;
., 20. The Regional Documents are all documents published by the Government of the Regions which are open and placed in the Section Sheet.
BAB II
FINANCING BASICS
LOCAL GOVERNMENT
Section 2
.,, (1) The event of the Regional duties in the framework of the Decentralization is financed over the load of APBD.
.,, (2) The compliance of the Central Government tasks implemented by the Propinsi Regional device in order for the implementation of Deconcentration is financed over the load of APBN.
.,, (3) The hosting duties of the Central Government implemented by the Regional and Village devices in the framework of the Gov to in paragraph (1) is set with the Regional Regulation.
.,, (4) All reserve funds acceptance as referred to in paragraph (1) and all expenses on the backup of the reserve funds are administered in the APBD.
Section 23
.,, (1) The provisions of the areas of the Regional financial management are set up with the Regional Regulations.
.,, (2) The System and Regional financial management procedures are governed by the Decree of the Regional Head in accordance with the Regional Regulation as referred to in paragraph (1).
The Second Part
The Regional Financial Accouncanswer Report
Section 24
.,, (1) The Regional Chief delivers a report of accountability to the DPRD regarding:
.,
., a., a. Area's financial management as referred to in Article 19, Section 20, Section 21, and Section 22;
., b. Regional financial performance in terms of efficiency and financial effectiveness in the implementation of the Decentralization.
.,, (2) The DPRD in the open plenary session accepts or refuses by asking to fine-tune the account of the accountability as referred to in paragraph (1).
3) The Regional financial accountability report is the Regional Document.
The Third Part
Area Finance Check
Section 25
The examination of the implementation, management, and financial accountability of the Regions is conducted in accordance with the applicable laws.
Section 26
The provisions of the underlying point of management and financial responsibility of the Regions as referred to in Article 23 and Section 24, are governed by the Government Regulation.
BAB VII
THE AREA FINANCIAL INFORMATION SYSTEM
Section 27
(1) The Central Government organizes a Regional financial information system.
.,, (2) The information contained in the Regional financial information system as referred to in paragraph (1) is an open data that people can know.
., (3) Further provisions concerning the hosting of the Regional financial information system as referred to in paragraph (1) are governed by the Decree of the Minister of Finance.
Section 28
.,, (1) The area is obliged to convey information relating to the Regional Finance to the Central Government including Regional Loans.
.,, (2) The implementation of the provisions as referred to in paragraph (1) is governed with the Government Regulation.
BAB VIII
FINANCE BALANCE FIELD SECRETARIAT
THE CENTER AND THE AREA
Section 29
.,, (1) the Secretariat of the Financial Balance Field and the Regions in charge of preparing the recommendation of the Regional Autonomy Advisory Council on the financial balance of the Centre and Regions as well as other matters relating to the management of the Regional Finance.
.,, (2) Further provisions on the Secretariat as referred to in paragraph (1) are governed by the Presidential Decree.
BAB IX
THE TRANSITION PROVISION
Section 30
.,, (1) The laws relating to Regional Finance throughout the non-contradictory and unadjusted Act of this Act still remain in effect.
(2) The adjustment as referred to in paragraph (1) is exercised at least 2 (2) years after the Act is enacted.
Section 31
.,, (1) In APBN it can be allocated funds to directly finance the Decentralization affair other than the Regional acceptance source as referred to in Article 3.
.,, (2) The provisions of paragraph (1) apply only to the most lasting 2 (two) year of the budget since the promulgations of this Act.
.,, (3) the direct financing of the APBN as referred to in paragraph (1) is excluded from the provisions of Article 19 of the paragraph (1).
.,, (4) Each year of the budget, the related technical ministers compiled a report of all the projects and activities detailed according to:
., a., a. sectors and subsectors for development shopping;
., b. Department/non-department organization organization units for routine spending;
.,, c. projects and activities that are implementation are managed by the Central Government, as well as projects and activities that activities are managed by the Regions for all shopping.
(5) The report as referred to in paragraph (4) is delivered to the DPR.
BAB X
CLOSING PROVISIONS
Section 32
By The Law Of This Act, The Law Number 32 Of 1956 On The Financial Balance Between The States And The Areas, Which Was To Take Care Of The House Of Its Own (the State Sheet Of 1956 Number 77, The Number Of State Leaves. 1442) is declared not valid.
Section 33
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 May 19, 1999
PRESIDENT OF THE REPUBLIC OF INDONESIA
BACHARUDDIN JUSUF HABIBIE
Promulgated in Jakarta
on May 19, 1999
MINISTER OF STATE SECRETARY OF STATE
REPUBLIC OF INDONESIA,
-PROF. -DR. H. MULADI, S.H.
ADDITIONAL
STATE SHEET RI
No. 3848. | (Explanation Of State Sheet 1999 Number 72) |
EXPLANATION
Above
CONSTITUTION OF THE REPUBLIC OF INDONESIA
Number 25, 1999
ABOUT
FINANCIAL BALANCE
BETWEEN THE CENTRAL GOVERNMENT AND THE AREA
UMUM
.,, in order to host state government and national development to achieve the fair, prosperous, and evenly divided society based on Pancasila and the Basic Law of 1945, Article 1 of the Basic Law of 1945 establishes the State of Indonesia is Republic of the Republic of the Republic. Further in Article 18 of the Basic Law of 1945 and its explanation states that the regions of Indonesia are divided into autonomous or administrative regions.
.,, Development of the area as an integral part of national development is exercised based on the principle of regional autonomy and the setting up national resources that provide opportunities for increased democracy and regional performance to improve Society's welfare to the tapestry is free of corruption, collusion, and nepotism. The establishment of local government as a sub-system of state government is intended to improve the purpose and outcome of the governmenThe APBD calculation is set at least 3 (three) months after the end of the year of the budget year in question.
Section 21
The spending budget in APBD should not exceed the admissions budget.
Section 22
(1) The area may form a reserve fund to finance certain needs.
.,, (2) The reserve funds as referred to in paragraph (1) are reserved from the Regional acceptance source.
.,, (3) Any form of backup funds as referred for the smooth. implementation of the submission and the devolution of such authority.
Meanwhile, the assignment of the Central Government to the Regions in the framework of the Buyer's duties is accompanied by a budget allocation.