Regulation Of The Minister Of Finance Number 183/fmd. 07/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 183/PMK.07/2013 Tahun 2013

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Back NEWS REPUBLIC of INDONESIA No. 1469, 2013 the MINISTRY of finance. Budget. Transfer. Implementation. Accountability.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 183/FMD. 07/2013 ABOUT IMPLEMENTATION and ACCOUNTABILITY of BUDGET TRANSFERS to AREAS with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that it is based on the regulation of the Minister of finance number 06/FMD. 07/2012 on the implementation and accountability of budget transfers to the regions, have set procedures for implementation and accountability of budget transfers to the region;
b. that to increase the efficiency, effectiveness, transparency and accountability, the implementation and accountability budget distribution of the Transfer to the region, the need to reorganize procedures for implementation and accountability of budget transfers to the region;
c. that based on the provisions of article 116 Government Regulation Number 45 2013 about Procedures the implementation of Budget revenue and Expenditure of the State, further provisions regarding the procedures for the implementation of the budget of a Transfer to the area is controlled by a regulation of the Minister of finance;
d. that based on considerations as referred to in letter a, letter b, letter c, and the need to set a regulation of the Minister of Finance on the implementation of and accountability for Budget transfers to the region;
Remember: 1. Act No. 33 of 2004 concerning the Financial Equalization between the Central Government and the regional Government (the State Gazette of the Republic of Indonesia Number 126 in 2004, an additional Sheet of the Republic of Indonesia Number 4438);
2. Government Regulation Number 55 in 2005 about the Equalization Funds (State Gazette of the Republic of Indonesia Number 137 in 2005, an additional Sheet of the Republic of Indonesia Number 4575);
3. Government Regulation Number 90 in 2010 about the preparation of the work plan and budget Ministries/institutions (State Gazette of the Republic of Indonesia Number 152 of 2010, an additional Sheet of the Republic of Indonesia Number 5178);
4. Government Regulation Number 45 2013 about Procedures the implementation of Budget revenue and Expenditure of the State (State Gazette of the Republic of Indonesia Number 103 by 2013, an additional Sheet of the Republic of Indonesia Number 5423);
Decide: define: REGULATION of the MINISTER of FINANCE on the IMPLEMENTATION of and ACCOUNTABILITY for the BUDGET TRANSFER to the area.
CHAPTER I GENERAL PROVISIONS article 1 In this ministerial regulation is: 1. Budget revenue and Expenditure of the State's next BUDGET is abbreviated annual financial plan approved by the State House of representatives.
2. Budget revenue and Spending areas further abbreviated annual financial plan is to GRANT local governance approved by the House of representatives of the region.
3. Transfer to the region is part of State spending in order to fund the implementation of fiscal decentralization in the form of equalization funds, special autonomy Fund, and funding adjustments.
4. Budget Users hereinafter abbreviated PA is the official holder of the use of budget authority Ministries/agencies.
5. The power of the Budget Users hereinafter abbreviated KPA is officials who obtained power of Attorney from the PA to exercise some authority and responsibility for the use of the budget on Ministries/institutions concerned.
6. The head of the regional Governor for the provinces or Regent for district or Mayor for city areas.
7. The General State of the Cash Account is the account of the money the State specified 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.
8. Cash Account is the account Area Public storage of money the area specified by the Governor, Governor, or mayor to accommodate the entire reception area and pay the entire expenditure areas on the bank.
9. Budget Implementation Checklist which further shortened DIPA is Document the implementation of the Budget which is used as a reference for the budget User in performing the activities of the Government as the implementation of the STATE BUDGET.
10. Determination of the Decree Details the Transfer to areas that are further abbreviated SKP RTD is the decree which resulted in expenditure over budget burden which contains the details of the number of transfers per region for each type of transfer in a certain period.
11. Letter of request for payment that is subsequently abbreviated SPP is a document published by the power user/Budget Commitment Maker Officials, which contains a request for payment of the Bill to the State.
12. the Pay Warrant further abbreviated MSS is a document published by the power user/Budget Commitment Maker Officials or other officials designated to disburse the funds were sourced from DIPA or other documents used interchangeably.
13. Warrant Disbursement hereinafter abbreviated to SP2D is a warrant issued by the Office of the State Treasury Ministry as Treasurer General of State Power for the execution of the STATE BUDGET burden of expenses on the basis of SPM.
14. a Commitment Maker Officials subsequently abbreviated PPK is the official authorized by the user to the budget/Budget Users Power to take decisions and/or performing actions that may result in the expenditure of the budget Transfer to the area.
15. Signing a warrant Officer Pay which further abbreviated as PPSPM is the official authorized by the user to the budget/Budget Users Power to do the testing at the request of the payment and issuing payment orders.
16. Transfer Confirmation Sheet which further shortened LKT is the document that contains the details of the distribution of budget transfers to areas that are done by the power of the budget Users every month.
17. Special Allocation Funds Remaining that hereafter the rest of DAK is a special Allocation Funds have been disbursed by the Government to local governments but not depleted used to fund activities and/or activities funded from a special allocation of Funds was not realized.
CHAPTER II SCOPE article 2 the scope of implementation and accountability of budget Transfers to the region include the following: a. the type of budget transfers to the region;
b. User a power user/Budget Budget Transfer to the region;
c. document the execution of budget transfers to the region;
d. procedures for implementation of the budget of a Transfer to the area;
e. distribution of budget transfers to Regional Public Cash into the account Area; and f.   the administering and accountability budget Transfer to the area.
CHAPTER III TYPES of BUDGET TRANSFERS to REGIONAL article 3 (1) a budget Transfer to the area include Equalization Fund and the Fund's special autonomy and funding adjustments.
(2) Fund Balances consist of: a. funds for results (DBH);
b. the General Allocation Fund (DAU); and

c. Special Allocation Fund (DAK).
(3) a Special Autonomy Fund and fund Adjustments consist of: a. a Special Autonomy Fund;
b. Funding Adjustments; and c.  Dana Privilege Daerah Istimewa Yogyakarta.
Article 4 (1) DBH as stipulated in article 3 paragraph (2) letter a consists of: a. Tax DBH;
b. results of Tobacco Excise DBH (CHT); and c.  DBH Natural Resources (SDA).
(2) Tax DBH as mentioned on paragraph (1) letter a consists of: a. Tax DBH of Earth and building (PBB); and b.  DBH of income tax Article 21 and income tax Article 25 and 29 people personal tax payers In the country (income tax Article 21 and the PPh WPOPDN).
(3) DBH SDA as referred to in paragraph (2) Letter c consists of: a. DBH SDA Forestry;
b. DBH SDA General mining;
c. the SDA DBH Fisheries;
d. Petroleum Mining SDA DBH;
e. DBH SDA Mining Natural Gas; and f.   DBH SDA Geothermal Mining.
(4) a Special Autonomy Fund as mentioned in article 3 paragraph (3) letter a consists of: a. a Special Autonomy Fund Papua Province;
b. Funding the Special Autonomy province of West Papua;
c. Aceh province special autonomy Funds; and d.  Additional funding for infrastructure in the framework of special autonomy province of Papua and West Papua Provinces.
(5) Fund Adjustments referred to in article 3 paragraph (3) the letter b is kind of budget transfers to areas that are regulated in the law on STATE BUDGET.
(6) Funding the specialness of Yogyakarta special region referred to in article 3 paragraph (3) the letter c represents the kind of budget transfers to areas that are regulated in the law on Privilege Daerah Istimewa Yogyakarta.
CHAPTER IV USER/USER POWER BUDGET BUDGET TRANSFER to article 5 (1) a budget Transfer to the area allotted in the law regarding the STATE BUDGET.
(2) appropriations budget Transfer to the area referred to in subsection (1) for each of the provinces/counties/cities arranged by presidential regulation or regulation of the Minister of finance in accordance with the provisions of the legislation.
(3) in the framework of the implementation of budget transfers to the regions, the Minister of finance as the PA Transfer to areas of Financial Equalization Director General appoints as KPA transfers to the region.
(4) the Director General may delegate Financial authority Equalization KPA Transfer into the Echelon Officer II in the Environment Directorate General of Financial Equalization.
(5) the Transfer to the KPA as referred to in subsection (3) have the authority as follows: a. the proposed indicative expenditure Funds Transfer to the needs of the region;
b. set the plan of Spending Funds transfers to the region;
c. compose DIPA transfers to the region;
d. set the SKP RTD;
e. assign a PPK, PPSPM, and the staff person who manages transfers to the region;
f. set the withdrawal plan of budget transfers to the region;
g. provide supervision and consultancy in channelling budget transfers to the region; and h. compiled financial statements over the execution of budget transfers to Regions in accordance with the provisions of the legislation.
Chapter V TRANSFER of BUDGET IMPLEMENTATION DOCUMENTS to AREAS Considered Part of budget Implementation Checklist Section 6 (1) KPA transfers to the regions draw up TH Transfer to Areas based on the President's Rule or regulation of the Minister of finance regarding the allocation of a budget Transfer to the area.
(2) Drafting and endorsement of the regional Transfer to DIPA is implemented in accordance with the provisions of the legislation.
(3) not to Transfer DIPA contains the details of the allocation of Transfers to the region per province/district/city.
Article 7 (1) KPA transfers to the region can sort of change or revision DIPA transfers to Regions in accordance with the provisions of the legislation.
(2) the Transfer to the KPA convey changes or revisions to the Transfer to DIPA Director General budget to get the endorsement.
(3) the amendment or revision of DIPA Transfer to areas that have gained the endorsement referred to in subsection (2) is used as the basis for the implementation of the budget of a Transfer to the area.
The second part of the decision letter of Assignment to the Transfer Details, request for payment Letter, Pay Warrant, and the Warrant Disbursements article 8 (1) KPA Transfer to Areas set Rules based on RTD SKP President and/or the regulation of the Minister of finance regarding the allocation of budget transfers to Regional to provincial/district/city.
(2) the SKP RTD as referred to in subsection (1) is used by the KPA transfers to the region as the basis for issuing SPP.
(3) TUITION FEE referred to in subsection (2) is used by the KPA to Transfer as a basis for the publication of the SPM.
(4) the MSS as referred to in paragraph (3) is submitted by KPA to Transfer to the State Treasury Ministry head office as the basis for the issuance of the SP2D.
Part three Confirm Transfer to article 9 (1) the Director General of Financial Equalization convey LKT to the head Area on the longest quarterly 10 (ten) working days after the quarter regarding the ending.
(2) the head of the Region delivered a return LKT referred to in subsection (1) to the Director General of Financial Equalization in particular the Director of Equalization Funds after LKT signed by the head of the region or designated officials.
(3) in the case of the head Region does not convey LKT back within 25 (twenty five) working days after the quarter ended, then the Government regards the area considered has received the funds channelled into the General Treasury Account Area as the type and number of listed on LKT.
(4) LKT as mentioned on paragraph (1) is evidence of acceptance for the area over the distribution of budget transfers to the region.
(5) the Format of LKT as referred to in paragraph (1) are listed in Annex I which is part an integral part of the regulation of the Minister.
CHAPTER VI PROCEDURES for the IMPLEMENTATION of BUDGET TRANSFERS to REGIONAL parts of the Union funds for Tax Results article 10 (1) of the UNITED NATIONS For DBH Distribution for kabupaten/kota is carried out in three stages, namely: a. phase I in April;
b. phase II in August; and c.  phase III in November.
(2) distribution of the UNITED NATIONS For DBH for kabupaten/kota referred to in subsection (1) is implemented with the following details: a. channelling phase I of 25% (twenty five percent) of the estimated appropriations pagu;
b. phase II distribution of 50% (fifty percent) of the estimated appropriations pagu; and c.  distribution of phase III is based on the difference between the estimated appropriations pagu/allocation estimated changes with the amount of funds that have been disbursed on phase I and phase II.
(3) in the case until the end of the month of November has not been established, then the allocation of estimated changes in tropospheric phase III as referred to in paragraph (2) letter b is the remainder of the estimated appropriations pagu.

(4) the distribution of incentives the UN carried out at once in November.
Article 11 (1) UN DBH Distribution part of the province/district/city and the cost of the poll PBB Section provincial/district/city for the plantation sector, forestry, and mining is carried out directly by the KPA Transfer to the area.
(2) the distribution of DBH UN Section provincial/district/city and the cost of the poll PBB Section provincial/district/city for the plantation sector, forestry and minerals other than Oil and Gas and Geothermal is carried out on a weekly basis starting in August after a letter of Determination of Tax Invoice issued by the Directorate General of taxes.
(3) in the case until the end of the month of November has not yet set an approximate allocation changes, then the distribution of DBH UN Section provincial/district/city and the cost of the poll PBB Section provincial/district/municipality referred to in subsection (2) is as big as the rest of the estimated appropriations channelled launched simultaneously in December.
Article 12 (1) distribution of DBH UN and UN Voting mining sector Cost of petroleum and Gas as well as the Earth's heat is conducted quarterly, namely: a. the I quarter at the latest in March;
b. quarterly II at the latest in June;
c. quarterly III at the latest in September; and d.  quarter IV at the latest in December.
(2) the distribution of DBH UN and UN Ballot Cost mining sector of petroleum and Natural Gas and Geothermal as referred to in paragraph (1) was carried out with the following details: a. channelling quarterly quarterly I, II, and III each quarter by 25% (twenty five percent) of the estimated appropriations pagu; and b.  channeling quarterly IV based on the difference between the estimated appropriations pagu/allocation estimated changes with the amount of funds that have been disbursed on a quarterly quarterly I, II, and III quarter.
(3) in the event of November until the end of the fiscal year running has not been assigned a change the estimated allocation, distribution of quarterly IV as referred to in paragraph (2) letter b is the remainder of the estimated appropriations pagu.
Article 13 (1) distribution of DBH PPh Pasal 21 and PPh WPOPDN carried out quarterly, namely: a. quarterly I in March;
b. quarterly II in June;
c. quarterly III in September; and d.  quarter IV in December.
(2) the distribution of DBH PPh Pasal 21 and PPh WPOPDN as referred to in paragraph (1) was carried out with the following details: a. channelling quarterly quarterly I, II, and III quarter each of 20% (twenty percent) of the estimated appropriations pagu; and b.  channeling quarterly IV based on the difference between the estimated appropriations pagu/allocation estimated changes with the amount of funds that have been disbursed on a quarterly quarterly I, II, and III quarter.
(3) in the event of November until the end of the fiscal year running has not been assigned a change the estimated allocation, distribution of quarterly IV as referred to in paragraph (2) letter b is the remainder of the estimated appropriations pagu.
Article 14 (1) in the event of an excess distribution Tax DBH caused realization of channelling greater than DBH calculations that are based on acceptance of realization in 1 (one) year budget, channeling the excess then factored against the distribution of the next budget year.
(2) in terms of the calculation of the distribution of the excess referred to in subsection (1) cannot be taken into account in the estimated distribution of DBH similar Tax in the next budget, then the distribution of the surplus can be calculated sequentially against other Taxes, distribution of DBH DBH SDA, and DAU.
The second part of the funds for the results of the tax Results of tobacco Article 15 (1) distribution of DBH CHT is carried out in three stages, namely: a. phase I in April;
b. phase II in August; and c.  phase III in November.
(2) the distribution of DBH CHT as referred to in paragraph (1) was carried out with the following details: a. channelling phase I amounting to 40% (forty percent) of the estimated appropriations pagu;
b. phase II distribution of 40% (forty percent) of the estimated appropriations pagu; and c.  distribution of phase III is based on the difference between the estimated appropriations pagu/allocation estimated changes with the amount of funds that have been disbursed on phase I and phase II.
(3) in the event of November until the end of the fiscal year running has not been established, the estimated change phase III allocation of distribution as referred to in paragraph (2) Letter c is as big as the rest of the estimated appropriations pagu.
(4) distribution of DBH CHT as referred to in paragraph (2) may be suspended and/or terminated in case of existence of the imposition of sanctions in accordance with the provisions of the legislation.
(5) DBH CHT suspended and/or terminated as intended in paragraph (4) could be channelled back after the fulfillment of the obligation that is the basis of such sanctions imposition, all did not go beyond the budget year is running.
Article 16 (1) in the event of an excess distribution of DBH CHT caused realization of channelling greater than DBH calculations that are based on acceptance of realization in 1 (one) year budget, channeling the excess then factored against the distribution of the next budget year.
(2) in terms of the calculation of the distribution of the excess referred to in subsection (1) cannot be taken into account in the estimated distribution of DBH CHT's next fiscal year, then the distribution of the excess can be calculated sequentially against DBH DBH distribution tax, SDA, and DAU.
The third part of the funds for natural resources Results article 17 (1) distribution of DBH SDA is implemented based on the realization of acceptance SDA fiscal year running.
(2) in terms of DBH SDA are calculated based on the realization of the receipt exceeds the pagu set out in BUDGET or BUDGET Changes, then the distribution can be done in accordance with realization of acceptance after approval the Minister of finance.
Article 18 (1) distribution of DBH SDA held quarterly, namely: a. quarterly I in March;
b. quarterly II in June;
c. quarterly III in September; and d.  quarter IV in December.
(2) the distribution of DBH SDA as referred to in paragraph (1) was carried out with the following details: a. channelling quarterly quarterly I and II respectively of 20% (twenty percent) of the estimated appropriations pagu;
b. distribution of quarter III of 30% (thirty percent) of the estimated appropriations pagu; and c.  channeling quarterly IV based on the difference between the estimated appropriations pagu/allocation estimated changes with the amount of funds that have been disbursed on a quarterly quarterly I, II, and III quarter.

(3) in the event of November until the end of the fiscal year running has not been assigned a change the estimated allocation, distribution of quarterly IV as referred to in paragraph (2) letter d is as big as the rest of the estimated appropriations pagu.
Article 19 (1) in the event of an excess distribution of DBH SDA caused realization of channelling greater than DBH calculations that are based on acceptance of realization in 1 (one) year budget, channeling the excess then factored against the distribution of the next budget year.
(2) in terms of the calculation of the distribution of the excess referred to in subsection (1) cannot be taken into account in the estimated distribution of DBH SDA-sex in the next fiscal year, then the distribution of the surplus can be calculated sequentially toward channeling other, DBH DBH SDA taxes, DAU.
Article 8 calculation of the excess distribution as referred to in article 14, article 16, and article 19 could not be accounted against the distribution of DBH SDA Petroleum and Gas with a serving of 0.5% (zero comma five percent) and DBH SDA Forestry Fund Reforestation.

Article 21 pay less DBH Distribution implemented simultaneously in accordance with the amount stipulated in the regulation of the Minister of finance regarding allocation of less pay DBH.

The fourth part of the general allocation of Funds Article 22 (1) Channelling DAU implemented every month each of 1/12 (one per twelve) of the allocation of the quantities of each area.
(2) the distribution of DAU as referred to in paragraph (1) was carried out on the first day of work for the month of January and 1 (one) working day prior to the first day of work next month for the month of February until December.
Special Allocation Funds part five Article 23 (1) the channelling of DAK carried out gradually, with the following conditions: a. the fastest stage in February, after the Director General of Financial Equalization received the document as follows: 1. Local regulations regarding BUDGETS fiscal year running;
2. the report on realization of absorption of DAK phase III of the previous fiscal year;
3. Report of the absorption of the use of the previous budget year DAK; and 4.  Waiver provision of matching funds, the regional Head of the receiver DAK;
b. phase II of not longer than 15 (fifteen) working days after the Director General of Financial Equalization received reports the realisation of absorption of DAK phase I financial year runs from the head Area receiver DAK; and c. the longest phase III 15 (fifteen) working days after the Director General of Financial Equalization received reports the realisation of Absorption and phase II financial year runs from the head area of the recipients of DAK.
(2) the distribution of DAK as referred to in paragraph (1), implemented with the following details: a. channelling phase I of 30% (thirty percent) of the allocation of DAK pagu;
b. distribution of phase II amounted to 45% (forty five percent) of the allocation of DAK pagu; and c.  stage III distribution of 25% (twenty five percent) of the allocation of DAK pagu.
(3) Distribution as referred to in paragraph (1) may not be carried out at once and go beyond the budget year is running.
(4) the report on realization of absorption of DAK phase I or phase II as referred to in paragraph (1) letter b and c letters, delivered by the head of the regional recipient of DAK to the Director General of Financial Equalization after use of DAK has reached 90% (ninety percent) of the receipt of the DAK up to the previous stage.
(5) the report realization of absorption of DAK stage I or stage II referred to in subsection (4) is received by the Director General of Financial Equalization no later than 7 (seven) working days before the fiscal year runs ends.
(6) in terms of DAK phase II and/or phase III could not be transmitted as the result of terlampauinya the time limit referred to in subsection (5), then the funding and completion activities DAK and/or obligations to a third party upon the implementation of the activities of the DAK referred to be the responsibility of local governments.
(7) the Format of the report on realization of absorption of DAK and Waiver provision of matching funds as referred to in paragraph (1) are listed in annex II which are part an integral part of the regulation of the Minister.
Article 24 (1), Reports the realisation of absorption of DAK phase I, phase II, and phase III as referred to in article 11 paragraph (1) is equipped with a recap of the SP2D for the use of DAK is meant with softcopy Recapitulation of data SP2D application Reports the Funds Transfer (LDT).
(2) the Format of the recap of the SP2D referred to in paragraph (1) are listed in Annex III which is an integral part of part of the regulation of the Minister.
Article 25 (1) After the fiscal year ends, the recipients of DAK report mandatory realization of absorption of DAK phase III Report and the absorption of the use of DAK to the Minister of finance in particular the Director-General of Financial Equalization.
(2) the report realization of absorption of DAK phase III is a report on the realization of over absorption of DAK phase III committed up to 31 December of the previous financial year.
(3) use of Absorption Report is a cumulative report of DAK DAK absorption has been done up to 31 December of the previous financial year.
(4) in terms of DAK does not flow 100% (one hundred percent), then the use of DAK Absorption Report as referred to in paragraph (3) using the pagu corresponds to the upper portion of the magnitudes of DAK received in cash for each field.
(5) the Format of the report of the absorption of the use of DAK as referred to in paragraph (3) and (4) listed in Annex IV that is part an integral part of the regulation of the Minister.
Article 26 (1) of the recipient Area DAK can perform optimization of the use of DAK with the plan and estimated return activities DAK in the NATIONAL budget year runs when the accumulated contract value on a field of DAK is smaller than that launched the field of DAK.
(2) Optimizing the use of DAK as referred to in paragraph (1) will be conducted for the activities in the field of DAK and in accordance with the technical instructions.
Article 27 (1) in the case at the end of the fiscal year there were rest of DAK from fields of the output DECK plans had already been reached, then the rest of the DECK can be used to fund the activities of the DAK with the following conditions: a. the rest of DAK from fields are used to fund activities of DAK in the same field in the next fiscal year; and/or b.  the accumulation of the rest of DAK from these fields can be used to fund certain activities in the field of DAK in the next budget, with attention to national priorities and the technical instructions uses the fiscal year running.
(2) the remainder of the DECK as referred to in paragraph (1) may not be used as matching funds DAK.

(3) the implementation of the activities funded from the rest of DAK as referred to in subsection (1) must be completed and can be utilized at the end of the financial year concerned.
(4) the head of the regional report of the use of the rest of DAK as referred to in paragraph (1) to the Director General of Financial Equalization in particular the Director of Equalization Funds after the funded activities of the rest of DAK is completed.
(5) the report of the use of the rest of DAK as referred to in paragraph (4) is equipped with a recap of the SP2D for the use of the rest of the DECK in question along with a recap of the SP2D data softcopy application Reports the Funds Transfer (LDT).
(6) the Format of the report of the use of the rest of DAK and recapitulation of SP2D for the use of the rest of DAK as referred to in subsection (5) are listed in Annex V are part an integral part of the regulation of the Minister.
The sixth section of the special autonomy Funds and fund Adjustments to article 28 (1) Channelling Funds Special Autonomous Province of Papua and the province of West Papua, Aceh province special autonomy Fund, as well as additional funds for infrastructure in the framework of special autonomy province of Papua and West Papua Provinces was carried out in stages, i.e.: a. phase I in March;
b. phase II in July; and c.  phase III in October.
(2) the distribution of the funds referred to in subsection (1) is implemented with the following details: a. channelling phase I of 30% (thirty percent) of the pagu allocation;
b. distribution of phase II amounted to 45% (forty five percent) from pagu allocation; and c.  stage III distribution of 25% (twenty five percent) of the pagu allocation.
(3) the channelling of funds as referred to in paragraph (1) was carried out after getting the consideration of the Minister of the Interior.
Article 29 (1) Channelling the teaching profession Benefits civil servant Areas (TP Teachers PNSD) carried out quarterly, namely: a. the I quarter on the last Sunday in March;
b. quarterly II on the last Sunday in June;
c. quarterly III on the last Sunday in September; and d.  quarter IV in the last week of November.
(2) the distribution of TP PNSD Teachers referred to in paragraph (1) be implemented respectively by 25% (twenty five percent) of the allocation of Teacher TP PNSD.
(3) the head of the Region to create and deliver the payment Realisation Report TP PNSD Teacher to the Minister of finance in particular the Director-General of Financial Equalization and Minister of education and culture in semester, with the following conditions: a. the payment Realisation Report TP PNSD Teacher Semester I delivered no later than the first week of August fiscal year running; and b.  Report the payment Realization TP PNSD Teacher Semester II delivered no later than the last week of April, the next fiscal year.
(4) the payment Realisation Report TP PNSD Teachers referred to in paragraph (3) composed of: a. recapitulation of the PNSD Teachers deserve TP PNSD and Teachers have received payments TP PNSD Teacher along with the total amount of the payment;
b. Recap the PNSD Teachers deserve TP PNSD Teacher but haven't received payments TP PNSD Teacher along with the total amount of the deficiency payment; and c.  Recap of the Payment Realization TP Teachers PNSD per semester.
(5) the payment Realisation Report TP PNSD Teacher Semester II in the previous budget as referred to in paragraph (3) a requirement channeling TP Teachers PNSD quarter II.
(6) the payment Realisation report Format TP PNSD Teachers referred to in paragraph (4) are listed in Annex VI which is part an integral part of the regulation of the Minister.
Article 30 (1) Channelling the funds Income Teachers civil servant area (DTP Teachers PNSD) carried out quarterly, namely: a. the I quarter on the last Sunday in March;
b. quarterly II on the last Sunday in June;
c. quarterly III on the last Sunday in September; and d.  quarter IV in the last week of November.
(2) the distribution of DTP Teachers PNSD as referred to in paragraph (1) be implemented respectively by 25% (twenty five percent) of the allocation of DTP Teachers PNSD.
(3) the head of a Region is obliged to make and deliver the payment Realisation report of DTP Teachers PNSD to Minister of finance in particular the Director-General of Financial Equalization and Minister of education and culture in semester, with the following conditions: a. the payment Realisation report of DTP Teachers PNSD Semester I delivered no later than the first week of August fiscal year running; and b.  Report the payment realization of DTP Teachers PNSD Semester II delivered no later than the last week of April, the next fiscal year.
(4) the payment Realisation report of DTP Teachers PNSD as referred to in paragraph (3) composed of: a. recapitulation of the PNSD Teachers deserve the DTP Teachers PNSD and has received payment of DTP Teachers PNSD, along with the total amount of the payment;
b. Recap the PNSD Teachers deserve the DTP PNSD Teacher but haven't received payment of DTP Teachers PNSD, along with the total amount of the deficiency payment; and c.  Recap of the Payment Realization DTP Teachers PNSD per semester.
(5) the payment Realisation report of DTP Teachers PNSD Semester II in the previous budget as referred to in paragraph (3) to the terms of the distribution of DTP Teachers PNSD quarter II.
(6) the payment Realisation report Format DTP Teachers PNSD as referred to in paragraph (4) contained in Annex VII which is part an integral part of the regulation of the Minister.
Article 31 (1) the mechanisms channelling Aid Operations School (BOSS) is implemented through the balance transfer of funds from the General Treasury Account of the State of public Cash into the account area of the province, henceforth be forwarded directly to the unit of basic education in the form of grants.
(2) the distribution of the BOSS is implemented in accordance with the provisions of the legislation.
Article 32 (1) Channelling Funds Regional Incentives (DID) was carried out at once in accordance with the amount stipulated in the regulation of the Minister of finance regarding the allocation of DID.
(2) Distribution DID carried out according to the provisions of legislation.
The seventh part of the cuts, delays, and/or Repayment of budget transfers to Regional Article 33 (1) KPA transfers to the region can do cuts, delays, and/or repayment of budget Transfers to the region for an area in accordance with the provisions of the legislation.
(2) cutting, delays, and/or the repayment referred to in subsection (1) is carried out after there is a letter of request from agencies/units which are authorized in accordance with the provisions of the legislation.
(3) the letter of Request referred to in paragraph (2) presented by the leadership of the agency/unit is authorized to Minister of finance in particular the Director-General of Financial Equalization.
Article 34

(1) the cuts in the budget transfers to Regional distribution as referred to in article 33 paragraph (1) may be made in case there are advantages: a. channelling budget transfers to the region; and/or b.  the financial obligation of the areas that are not met, among others, in the form of loan payments.
(2) the delay in the distribution of budget transfers to Regions as referred to in article 33 paragraph (1) may be made in case there are liabilities non financial areas that are not met, among others, in the form of Regional Regulations concerning the submission of a GRANT.
(3) payment of back channeling budget Transfer to the area referred to in Article 33 paragraph (1) may be made after the dicabutnya sanctions delay or fulfillment of obligations in the area of fiscal year running.
(4) the Director General of Financial Equalization setting the magnitude of cuts and/or delays in the distribution of budget transfers to Regional requests that come from the leadership of the agency/unit among other authorities taking into account the magnitude of the cuts, the allocation request, and more budgetary transfers to the Regions, as well as the fiscal capacity of the regions concerned.
(5) the provisions of the Ordinance regarding further cuts were caused by more channel as referred to in paragraph (1) letter a is set with the regulations the Director General of Financial Equalization.
(6) the provisions of the Ordinance regarding further cuts, delays, and payments back in channelling budget Transfer to the area referred to in subsection (1) letter b, subsection (2), and subsection (3) is governed by its own legislation.
The eighth section of the distribution at the end of the fiscal year of article 35 (1) the Director General of Financial Equalization as KPA transfers to the region can establish measures late last year in the framework of budget transfers to Regional distribution at the end of the fiscal year.
(2) the measures referred to at the end of paragraph (1), among others, inform about the procedures for the submission and receipt of the report of the use of funds from the realization and the deadline for channelling budget Transfer to the area.
(3) measures the year end as referred to in paragraph (1) established by the Director General of Financial Equalization no later than the end of December of the fiscal year.
CHAPTER VII TRANSFER BUDGET to the CHANNELLING into the PUBLIC TREASURY ACCOUNT AREA of article 36 (1) the distribution of budget transfers to the region was carried out by means of balance transfer from the General Treasury Account of State Cash into the account of the General area (2) in order to Transfer budget disbursements, Treasurer General Area/Power General Treasurer of the Regional Public Treasury Account opened areas on the Central Bank or commercial banks to accommodate the distribution of budget transfers to regions with Public Cash Account first name followed by the name of the Region areas concerned.
(3) After the Treasurer General Area/Power General Treasurer Cash account opening Area Public Area as referred to in paragraph (1), the head of the compulsory Areas convey Staple Taxpayer Number (NPWP), account number, account name, and the name of the bank to the Ministry of finance in particular the Director-General of Financial Equalization enclosed with: a. the original current account Cash Accounts of Public Areas;
b. a copy of the decision regarding the designation of Regional bank Heads a rallying Cash Account Common Areas; and c.  copy of NPWP Treasurer General of the region.
(4) in the event that there are changes to PERSONAL TAX NUMBER, account number, account name, and/or the name of the bank as referred to in paragraph (2), the head of the Region delivering those changes to the Minister of finance in particular the Director-General of Financial Equalization with the enclosed documents referred to in subsection (2).
(5) change of account number and/or name of the bank as referred to in paragraph (3) may only be carried out by the head of the definitive Area.
CHAPTER VIII ACCOUNTABILITY and ADMINISTERING a BUDGET TRANSFER to the AREA of article 37 (1) the Director General of Financial Equalization as KPA transfers to Regions is responsible for the implementation of the budget of a Transfer to the area and implement the administering, accounting, financial reporting and the implementation of budget Transfers to the area.
(2) financial reporting the implementation of budget transfers to the regions consists of: a. Budget Realisation Report;
b. balance sheet; and c.  Notes to financial statements.
(3) the administering, accounting, financial reporting and the implementation of budget Transfers to the area referred to in subsection (1) is carried out in accordance with the provisions of the legislation.
(4) to implement the administering, accounting, financial reporting and the implementation of budget Transfers to the area referred to in subsection (1), the Director General of Financial Equalization as KPA transfers to the region may appoint officials Echelon II which corresponds to the field of duty.
(5) in order to synchronize the presentation the realization of budget transfers to the region in the financial report, the Directorate General of Financial Equalization alongside local governments can perform data reconciliation over the distribution of the budget Transfer to the area.
Article 38 the head Region is responsible for the use of budget Transfers to the area.

CHAPTER IX miscellaneous PROVISIONS Article 39 implementation and accountability for Funds Privileges Yogyakarta special region carried out in accordance with the regulation of the Minister of finance regarding the procedures for allocating and channelling Funds to privilege Daerah Istimewa Yogyakarta.

CHAPTER X TRANSITIONAL PROVISIONS article 40 (1) in case there are U.N. acceptance of part of the province/district/city received at the end of the fiscal year and have not dibagihasilkan, then the UN DBH distribution can be done through the mechanism of the less pay.
(2) in case there are U.N. acceptance of part of the province/district/city received at the beginning of fiscal year 2014, then the UN DBH distribution can be done through the mechanism of the less pay.
(3) For the areas that have yet to report the use of the rest of DAK as stipulated in article 27 for the fiscal year 2003 to DAK with the fiscal year 2009, should report the use of the rest of DAK.
(4) the Format of the report of the use of the remainder of the fiscal year 2003 to DAK with the fiscal year 2009 as mentioned in subsection (2) are listed in Annex VIII which is part an integral part of the regulation of the Minister.
(5) provisions on the accumulation of residual DAK can be used to fund certain activities in the field of DAK in the next budget as stipulated in article 27 paragraph (1) letter b began to be implemented in fiscal year 2015 and is valid for the remainder of the fiscal year 2013 DAK and subsequent budgetary years.
(6) the report of the use of the rest of DAK for fiscal year 2010, the year 2011 budget, and the fiscal year 2012 along with a recap of the SP2D referred to in article 27 paragraph (5) is the additional requirement in channeling DAK phase I angaran year 2014.
CHAPTER XI CLOSING PROVISIONS


Article 41 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance number 06/FMD. 07/2012 on the implementation and accountability of budget transfers to regional, revoked and declared inapplicable.

Article 42 this Ministerial Regulation went into effect on January 1, 2014.

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

Established in Jakarta on December 13, 1995 the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on December 13, 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN Attachment: bn1469-2013 fnFooter ();