STATE NEWS
REPUBLIC OF INDONESIA
| No. 1469, 2013 | MINISTRY OF FINANCE. Budget. Transfer. Execution, accountability. |
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 183 /PMK.07/ 2013
ABOUT
EXECUTION AND ACCOUNTABILITY
TRANSFER BUDGET TO THE AREA
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that under Finance Minister Regulation Number 06 /PMK.07/2012 on the Implementation and Accountable of the Transfer of the Transfer to the Regions, the implementation of the Transfer of the Transfer budget to the Regions;
B. that to increase the efficiency, effectiveness, transparency, and accountability of the implementation of the transfer budget to the Regions, need to rearrange the governance of the implementation and liability of the Transfer budget to the Regions;
c. that under the terms of Section 116 of the Government Regulation No. 45 of 2013 on the Order of the Income Budget and the State Shopping, a further provision of the method of implementation of the Transfer budget to the Regions is set up with The rules of the Treasury;
D. that based on consideration as referred to in the letter a, the letter b, and the letter c, need to establish the Finance Minister's Regulation on the Implementation and Accouncability of the Transfer Budget to the Regions;
Remembering: 1. Law No. 33 of 2004 on the Financial Balance between the Central Government and the Local Government (State Gazette Indonesia Year 2004 Number 126, Additional Gazette of the Republic of Indonesia Number 4438);
2. Government Regulation Number 55 of 2005 on the Balancing Fund (State of the Republic of Indonesia in 2005 Number 137, Additional Gazette of the Republic of Indonesia Number 4575);
3. Government Regulation No. 90 Year 2010 on Drafting The Work Plan and the Budget of the Ministry of State/Institute (Gazette of the Republic of Indonesia Year 2010 Number 152, Additional Gazette Republic of Indonesia Number 5178);
4. Government Regulation No. 45 Year 2013 on the Tata cara Implementation of the Budget and State Shopping (State Gazette of the Republic of Indonesia Year 2013 Number 103, Additional leaf of the Republic of Indonesia Number 5423);
DECIDED:
Establish: FINANCIAL MINISTER ' S REGULATION ON THE IMPLEMENTATION AND ACCOUNTABILITY OF THE TRANSFER BUDGET TO THE AREA.
BAB I
UMUM CONDITIONS
Section 1
In Regulation of the Minister this is referred to:
1. The subsequent State Shopping and Shopping Budget (APBN) is the annual financial plan of the state government approved by the People's Representative Council.
2. The next Budget and Regional Shopping APBD is the annual financial plan of local government approved by the Regional People's Representative Council.
3. Transfer to the Regions is part of state spending in order to fund the implementation of fiscal decentralization of the balance funds, special autonomy funds, and adjustment funds.
4. The subsequent PA Budget User is an official of the Ministry of State/Institution's use of the budget.
5. Power of the Budget User (KPA) is an official who is authorized by the PA to exercise part of the authority and responsibilities of the use of the budget on the Ministry of State/Institution concerned.
6. The Regional Head is the governor of the province area or the regent for the county district or the mayor for the city area.
7. The State Public Cash Account is a state money storage account defined by the Minister of Finance as the State General Treasurer to house all state receipts and pay the entire state expenditure on the central bank.
8. General Cash Accounts of the Regions are accounts of area money storage areas specified by the governor, regent, or mayor to accommodate all county receipts and pay the entire expenditure area on the specified bank.
9. The following list of Budgeting Implementation is a document that is used as a reference to the Budget Users in carrying out government activities as an APBN implementation.
10. The Decree of the Transfer Details Transfer to the Next Region (SKP RTD) is a decree that results in the expenditure of the budget load which contains details of the number of transfers per area for each transfer type in Certain periods.
11. The subsequent Payment Request Letter (SPP) is a document published by the Budget User Power/Officials Act, which contains the request for payment of invoices to the country.
12. The subsequent Repayment Order (SPM) is a document published by the Budgeting User/Committer Officials or other officials appointed to cash the funds sourced from the DIPA or other documents that You're welcome.
13. The next General Funds Warrant (SP2D) is a warrant issued by the State Treasury Service Office as the General Treasurer of State for the implementation of expenditure on an APBN based on the SPM.
14. The subsequent Commitment of the Commitment User is authorized by the Budget User/Power User to take the decision and/or perform actions that may result in the Transfer of the Transfer budget. to the area.
15. The PPSPM Authorized User (PPSPM) is an official who is authorized by the Budget User/User of the Budget User to conduct the testing of the payment request and publish the order. Payment.
16. Lembar Confirm Transfer further abbreviated to LKT is a document containing details of the transfer of the Transfer budget to the Regions by the Power of the Budget User each month.
17. Rest of the Special Alocations Fund which is next called the Rest of the DAK is the Special Alocation Fund which has been routed by the Government to the Local Government but has not been used to fund activities and/or activities funded from the Alocation Fund Specially not terealized.
BAB II
SCOPE
Section 2
Scope of the implementation and liability of the Transfer budget to the Regions include:
a. types of Transfer budgets to Regions;
B. Budgeting/User Transfer Budget User to the Area;
c. Transfer of the Transfer of the Program to the Regions;
D. plan the implementation of the Transfer budget to the Regions;
e. Transfer of the Transfer of the Cloud Service to the Local Cash Account (s); and
f. The company's enterprise and the liability of the transfer budget to the area.
BAB III
TYPE OF TRANSFER BUDGET TO THE AREA
Section 3
(1) The Transfer Budget to the Regions includes the Balancing Fund and the Special Autonomy Fund and the Adjustment Fund.
(2) The Balance Fund consists of:
a. Funding For Results (DBH);
B. General Allocation Funds (DAU); and
C. Special allocation fund (DAK).
(3) The Special Autonomy Fund and the Adjustment Fund consist of:
a. Special Autonomy Fund;
B. Fund Adjustment; and
C. Special Regional Fund Special Yogyakarta.
Section 4
(1) The DBH as referred to in Section 3 of the paragraph (2) of the letter a consists of:
a. DBH Tax;
B. DBH Excise Tobacco Yield (CHT); and
C. DBH Natural Resources (SDA).
(2) The DBH Tax as referred to in paragraph (1) of the letter a consists of:
a. DBH Earth Taxes and Buildings (UN); and
B. DBH Income Tax Of Article 21 and Income Tax Article 25 and 29 Wajib Tax Persons Internal Internal Affairs (PPh Article 21 and PPh WPOPDN).
(3) The DBH SDA as referred to in paragraph (1) the letter c consists of:
a. DBH SDA Forestry;
B. DBH SDA General Mining;
C. DBH SDA Fisheries;
D. DBH SDA Of Earth Oil Mining;
e. DBH SDA Mining Gas Earth; and
f. DBH SDA The Geothermal Mining of the Earth.
(4) The Special Autonomy Fund as referred to in Article 3 of the paragraph (3) of the letter a consists of:
a. Papua Provincial Special Autonomy Fund;
B. West Papua Provincial Special Autonomy Fund;
C. Aceh Provincial Special Autonomy Fund; and
D. Infrastructure Additional Infrastructure in the Order of Special Autonomy of Papua Province and West Papua Province.
(5) The Adjustment Fund as referred to in Section 3 of the paragraph (3) of the letter b is the type of transfer budget to the Regions set forth in the Act concerning the APBN.
(6) The Special Region Special Region of Yogyakarta as referred to in Article 3 of the paragraph (3) of the letter c is the type of transfer budget to the Regions set in the Act regarding the Special Regional Special Region of Yogyakarta.
BAB IV
BUDGET USER/POWER USER-POWER USER
TRANSFER TO SECTION
Section 5
(1) The Transfer Budget to the Regions is allocated in the Act regarding the APBN.
(2) The transfer of the Transfers to the Regions as referred to in paragraph (1) for each province/kabupaten/city is governed by the Presidential Regulation or the Regulation of the Finance Minister in accordance with the provisions of the laws.
(3) In order to conduct the implementation of the Transfer budget to the Regions, the Finance Minister as the PA Transfer to the Regions appoints the Director General of the Financial Balance as the KPA Transfer to the Regions.
(4) The Director General of the Financial Balance may delegate the authority of the KPA Transfer to the Area to echelon II officials in the environment of the Directorate General of Financial Balance.
(5) The KPA Transfer to the Regions as referred to in paragraph (3) has the following authority:
a. submitted a proposed indication of the need for Transfer of Transfer funds to the Area;
B. set the Transfer Expense Fund Plan to the Area;
c. compiling the DIPA Transfer to the Regions;
D. establish SKP RTD;
e. establish PPK, PPSPM, and the Transfer Manager staff to the Regions;
f. set the Transfer budget withdrawal plan to the Area;
G. provide supervision and consultancy in the transfer of the Transfer budget to the Regions; and
h. Drafting a financial report on the implementation of the Transfer budget to the Regions in accordance with the provisions of laws.
BAB V
TRANSFER BUDGET IMPLEMENTATION DOCUMENT TO THE AREA
The Kesatu section
Budget Implementation Filenlist
Section 6
(1) The KPA Transfer to the Area drafting DIPA Transfer to the Regions under the Presidential Regulation or the Financial Minister ' s Regulation concerning the allocation of the Transfer budget to the Regions.
(2) Drafting and the passage of the DIPA Transfer to the Regions is implemented in accordance with the provisions of the laws.
(3) The DIPA Transfer to the Area does not contain details of the Transfer allocation to the Regions per province/city.
Section 7
(1) The KPA Transfer to the Regions may draw up changes or revision of the DIPA Transfer to the Regions in accordance with the provisions of the laws.
(2) The KPA Transfer to the Area conveits the Change or revision of the DIPA Transfer to the Area to the Director General of the Budget to obtain assent.
(3) The change or revision of the DIPA Transfer to the Regions which has obtained the authorization as referred to in paragraph (2) is used as the basis for the implementation of the Transfer budget to the Regions.
The Second Part
Transfer Details Order Letter to the Area, Payment Request Letter, Paying Letter, and Dana Warrant Letter
Section 8
(1) The KPA Transfer to the Regions establishes the SKP RTD under the President's Regulation and/or the Financial Minister Regulation on the allocation of the Transfer budget to the Regions for the province/city.
(2) SKP RTD as referred to in paragraph (1) is used by KPA Transfer to Regions as the basis of SPP publishing.
(3) The SPP as referred to in paragraph (2) is used by KPA Transfer to the Regions as the basis of SPM publishing.
(4) The SPM as referred to in paragraph (3) is delivered by the KPA Transfer to the Regions to the Head of the State Treasury Service as the basis of the publishing of SP2D.
The Third Part
Confirm Transfer to Area
Section 9
(1) The Director General of the Financial Balance delivers LKT to the Head of the Regional at any of the most prolonged quarterly (10) business days after the corresponding quarterly end.
(2) The Head of the Regions relayed LKT as referred to in paragraph (1) to the Director General of the Financial Balance c.q. Director of the Balance Fund after LKT was signed by the Regional Chief or the appointed official.
(3) In the case the Regional Chief does not resubmit LKT in the most hours of 25 (twenty-five) days of work after the end of the quarter, then the Local Government is deemed to have already received the funds funneled into the General Cash Accounts of the Regions as is the type and number listed on the LKT.
(4) The LKT as referred to in paragraph (1) is the proof of acceptance for the area over the transfer of the Transfer budget to the Regions.
(5) The LKT format as referred to in paragraph (1) is listed in Annex I which is an inseparable part of this Minister ' s Regulation.
BAB VI
ORDER THE IMPLEMENTATION OF THE TRANSFER BUDGET TO THE AREA
The Kesatu section
Funds For The Tax Results
Section 10
(1) UN DBH Poet for Rata for district/city executed in 3 (three) stages, i.e.:
a. stage I stage in April;
B. phase II in August; and
c. stage III in November.
(2) The UN DBH delivery for Rata for the district/city as referred to in paragraph (1) is executed with the following details:
a. phase I channing of 25% (twenty-five percent) of the pagu estimated allocation;
B. phase II channation of 50% (fifty percent) of the pagu estimated allocation; and
c. Stage III channing is based on the difference between the estimated allocation/change estimated allocation estimates with the amount of funds that have been routed at the I stage and stage II.
(3) In terms of up to the end of November has not been set a change in the estimated allocation, then the process of stage III as referred to in paragraph (2) the letter b is the size of the remaining pagu allocation.
(4) United Nations incentive (4) incentives are held at once in November.
Section 11
(1) United Nations DBH Poets of the provincial/kabupatenen/city and Regional United Nations Fees for the Plantation, Forestry, and Mining sectors are carried out directly by the KPA Transfer to the Regions.
(2) United Nations DBH Delivery of the United Nations Regional/city and United Nations Conference on Plantation, Forestry, and Mines in addition to Earth Oil and Earth Gas and the Earth's heat is carried out on a weekly weekly. It started in August after the Debt Redemption Letter was published by the Directorate General of Tax.
(3) In terms of up to the end of November has not been set a change in the estimated allocation, then the UN' s DBH coding of the provincial Part/city and the Provincial Cost Of The United States Section/city as referred to in paragraph (2) is For the remainder of the term, the allocation of allocated allocations was routed at once in December.
Section 12
(1) United Nations DBH Poets and the United Nations Security and Earth Gas and Earth Gas mining sector costs of Earth and Earth Gas are implemented in a quarterly basis, namely:
a. quarterly I was the slowest in March;
B. the slowest quarter of the month of June;
c. Quarter III the slowest in September; and
D. The fourth quarter of the slowest quarter in December.
(2) United Nations DBH Poets and the Cost of United Nations Mining sector Earth and Gas mining sector as well as Earth Heat as referred to in paragraph (1) are executed with details as follows:
a. Quarterly, quarterly, quarterly, and quarterly revenue of 25% (twenty-five percent) of the estimated allocation terms; and
B. The quarterly distribution is based on the difference between the estimated allocation/change estimated allocation and the amount of funds that have been funneled in the quarterly I, quarterly, and quarterly III.
(3) In terms of up to the end of November the year the budget runs has not been set to change the estimated allocation, the quarterly delivery of the IV as referred to in paragraph (2) the letter b is the size of the remaining pagu allocation estimates.
Section 13
(1) The DBH PPh PPh Section 21 and PPh WPOPDN are implemented quarterly, namely:
a. quarterly I in March;
B. quarter II in June;
c. quarterly III in September; and
D. Fourth quarter IV in December.
(2) The DBH PPh PPh Section 21 and PPh WPOPDN as referred to in paragraph (1) are executed with the following details:
a. Quarterly, quarterly, quarterly, and quarterly revenue of 20% (twenty percent) of the estimated allocation of estimates; and
B. The quarterly distribution is based on the difference between the estimated allocation/change estimated allocation and the amount of funds that have been funneled in the quarterly I, quarterly, and quarterly III.
(3) In terms of up to the end of November the year the budget runs has not been set to change the estimated allocation, the quarterly delivery of the IV as referred to in paragraph (2) the letter b is the size of the remaining pagu allocation estimates.
Section 14
(1) In the event of an excess of DBH Taxes due to the realization of greater distribution than the DBH calculations based on the realization of acceptance in 1 (1) year of the budget, then the excess of encryption is taken into account against the channation in the next budget year.
(2) In the case of the calculation of the excess storage as referred to in the paragraph (1) it is estimated that it cannot be taken into account in the combination of the DBH of the same type of tax in the next budget year, then the excess of such distribution can be taken into account. sequential against the other Tax DBH conduction, DBH SDA, and DAU.
The Second Part
Funds For Tobacco Yield Excise Results
Section 15
(1) The DBH CHT equivalent is exercised in 3 (three) stages, i.e.:
a. stage I stage in April;
B. phase II in August; and
c. stage III in November.
(2) The DBH CHT delivery as referred to in paragraph (1) is executed with the following details:
a. phase I channing of 40% (forty percent) of the pagu estimated allocation;
B. phase II channation of 40% (forty percent) of the pagu estimated allocation; and
c. Stage III channing is based on the difference between the estimated allocation/change estimated allocation estimates with the amount of funds that have been routed at the I stage and stage II.
(3) In terms of up to the end of November the year the running budget has not been specified a change in the estimated allocation, the channation of stage III as referred to in paragraph (2) the letter c is the size of the remaining pagu allocation estimates.
(4) The DBH CHT intercession as referred to in paragraph (2) may be suspended and/or terminated in the event of the imposition of the sanction in accordance with the provisions of the laws.
(5) DBH CHT that is suspended and/or terminated as referred to in paragraph (4) may be redistributed after the termination of the obligation to be the basis of such sanction, as long as it does not exceed the year of the running budget.
Section 16
(1) In the event of an excess of DBH CHT sorting caused greater distribution than the DBH calculations based on the realization of acceptance in 1 (one) budget year, then the excess of the distribution is taken into account against the channation in the next budget year.
(2) In the case of the calculation of the excess storage as referred to in paragraph (1) it is estimated that it cannot be taken into account in the DBH CHT's next budget year, then the excess of such distribution can be taken into account. against the distribution of DBH Tax, DBH SDA, and DAU.
The Third Part
Funding For Natural Resources Results
Section 17
(1) The DBH SDA distribution is exercised based on the realization of the SDA acceptance budget year running.
(2) In terms of DBH SDA which is calculated based on the realization of acceptance exceeding the pagu specified in the APBN or APBN Change, it can be carried out according to the realization of acceptance after it gets the approval of the Minister of Finance.
Section 18
(1) The DBH SDA alignment is implemented quarterly, i.e.:
a. quarterly I in March;
B. quarter II in June;
c. quarterly III in September; and
D. Fourth quarter IV in December.
(2) The DBH SDA submission as referred to in paragraph (1) is executed with the following details:
a. Quarterly I and quarter-of-quarter delivery of 20% (twenty percent) of the estimated allocation forecast;
B. Quarterly delivery of 30% (thirty percent) of the estimated allocation forecast; and
(c) The third quarter (5) year (1) of the total number of funds passed on the quarter (1) of the total number of funds (the "IBM International").
(3) In terms of up to the end of November the year the budget runs has not been set to change the estimated allocation, the quarterly delivery of the IV as referred to in paragraph (2) the letter d is the size of the remaining pagu allocation estimates.
Section 19
(1) In the event of an overload of DBH SDA due to the realization of greater distribution than the DBH calculations based on the realization of acceptance in 1 (1) year of the budget, then the excess of the distribution is taken into account against the channation in the next budget year.
(2) In the case of the calculation of the excess storage as referred to in the paragraph (1) it is estimated that it cannot be taken into account in the combination of the same type of DBH SDA in the next budget year, then the excess of the distribution can be taken into account sequential against the other DBH SDA channers, DBH Tax, and DAU.
Section 20
The calculation of the excess distribution as referred to in Article 14, Article 16, and Article 19 cannot be taken into account for the distribution of the DBH SDA of Earth Oil and Earth Gas with a portion of 0.5% (zero comma five percent) and DBH SDA Forestry Fund. Rebozation.
Section 21
The underpaid DBH is performed at once in accordance with the amount specified in the Minister of Finance Ordinance regarding DBH's underpaid allocation.
The Fourth Part
General Allocation Funds
Section 22
(1) The DAU submission is performed each month each by 1/12th (one twelfth) of the allocation magnitude of each area.
(2) The DAU submission as referred to in paragraph (1) is executed on the first day of work for January and 1 (one) business days prior to the first working day of the next month for February to December.
The Fifth Part
Special Allocation Fund
Section 23
(1) The DAK Alignment is implemented in stages, provided the following terms:
a. stage I most quickly in February, after the Director General of the Financial Balance received the document as follows:
1. Regional Regulation on APBD of the budget year running;
2. Report Realization of DAK absorption stage III of the previous budget;
3. Any prior DAK Use Report Report; and
4. Statement of Statement of Providing Companion Funds,
of the DAK recipient's Regional Head;
B. stage II at most 15 (fifteen) days of work after Director General of Financial Balance received Report Realization Absorption of DAK stage I the budget year running from the Head of the DAK recipient's Regional Head; and
c. phase III at most 15 (fifteen) business days after the Director General of the Financial Balance received the Report Absorption Realization of the DAK phase II of the budget year running from the Head of the DAK recipient's Regional Chief.
(2) The DAK Alignment as referred to in paragraph (1), is executed with the following details:
a. phase I channing of 30% (thirty percent) of the pagu allocations of DAK;
B. Phase II channation of 45% (forty-five percent) of the DAK allocation pagu; and
c. of Stage III channation of 25% (twenty-five percent) of the DAK allocation fence.
(3) The equivalent of a paragraph (1) cannot be performed at once and exceeds the year of the running budget.
(4) Report Realization Absorption of DAK stage I or stage II as referred to in paragraph (1) letter b and letter c, delivered by the Chief of the DAK beneficiary to the Director General of the Financial Balance after the use of DAK has reached 90% (ninety percent) of the DAK reception up to the previous stage.
(5) The report of the DAK absorption I stage or stage II as referred to in paragraph (4) is accepted by the Director General of the slowest Financial Balance 7 (seven) days of work before the end of the budget year ends.
(6) In terms of DAK stage II and/or stage III cannot be channeled as a result of being attached to the time limit as referred to in paragraph (5), then the funding and settlement of the DAK activities and/or obligations to the third party for the execution of The DAK activities are meant to be the responsibility of local governments.
(7) The Format Of The DAK Absorption Realization Report and the Letter of Providing Companion Funds as referred to in paragraph (1) are listed in Annex II which is an inseparable part of the Regulation of this Minister.
Section 24
(1) Reports of DAK absorption I phase II, phase II, and phase III as referred to in Section 23 of the paragraph (1) are supplemented with SP2D Recapitulation of the use of DAK referred to as well as the SP2D Recapitulated data of the SP2D data using the application Dana Transfer Report (LDT).
(2) The SP2D Recapitulation Format as referred to in paragraph (1) is listed in Annex III which is an inseparable part of the Regulation of this Minister.
Section 25
(1) After the end of the budget year, the DAK recipient area is required to deliver the DAK Stage III Absorption Realization Report and the DAK Usage Assault Report to the Finance Minister c.q. Director General of the Financial Balance.
(2) The Realization of the DAK Stage III absorption report is a report of the realization of the absorption of the DAK stage III which was carried out until the 31st December of the previous budget.
(3) The DAK Usage Assault Report is a cumulative report of DAK absorption that has been done up to 31 December of the previous budget year.
(4) In terms of DAK not salted 100% (one hundred percent), then the DAK Usage Assault Report as referred to in paragraph (3) uses the pagu in accordance with the portion of the portion of the DAK received in the area coffers for each field.
(5) The DAK Usage Assault Report Format as referred to in paragraph (3) and verse (4) are listed in Annex IV which is an inseparable part of this Minister's Regulation.
Section 26
(1) The DAK recipient area can optimize the use of DAK by planning and repaying DAK activities in the APBD of the budget year running if the accumulated contract value in a DAK field is smaller than the DAK field That.
(2) Optimizing the use of DAK as referred to in paragraph (1) is performed for the activities in the same DAK field and in accordance with the specified technical instructions.
Section 27
(1) In terms of at the end of the budget year there is the remaining DAK of the DAK fields whose activities output is already reached, then the remaining DAK can be used to fund DAK activities with the following provisions:
a. the rest of the DAK from those fields is used to fund DAK activities in the same field in the next budget year; and/or
B. The accumulation of DAK remains from those fields can be used to fund DAK activities in certain fields in the next budget year,
with regard to national priorities and using the technical guidance of the budget year running.
(2) The remainder of the DAK as referred to in paragraph (1) cannot be used as a DAK companion fund.
(3) The implementation of activities funded out of the remainder of the DAK as referred to in paragraph (1) must be completed and may be utilized by the end of the budget year.
(4) The Regional Chief delivers the Rest of the DAK Use Report as referred to in paragraph (1) to the Director General of the Financial Balance c.q. Director of the Balance Fund after the activities funded from the remainder of the DAK are completed.
(5) The remaining DAK Use Report as referred to in paragraph (4) is equipped with SP2D Recapitulation for use of the remainder of the DAK referred to as well as the SP2D Rekapitulation data softcopy using the Report Funds Transfer Report application (LDT).
(6) The Rest of the DAK Usage Report and SP2D Recapitulation over the use of the remainder of the DAK as referred to in paragraph (5) are listed in Appendix V as an inseparable part of this Minister's Regulation.
The Sixth Part
Special Autonomy Fund and Adjustment Fund
Section 28
(1) Special Autonomy Fund Provinces of Papua and West Papua Province, Special Autonomy Fund of Aceh Province, as well as the Additional Infrastructure Infrastructure in the Special Autonomy of Papua and West Papua Province is implemented gradually, namely:
a. stage I stage in March;
B. phase II in July; and
c. stage III in October.
(2) The funds transfer as referred to in paragraph (1) is executed with the following details:
a. phase I channing of 30% (thirty percent) of pagu allocations;
B. Phase II channation of 45% (forty-five percent) of the allocation pagu; and
c. Stage III channation of 25% (twenty-five percent) of the allotment pagu.
(3) The distribution of funds as referred to in paragraph (1) is exercised after obtaining consideration of the Minister of the Interior.
Section 29
(1) The Allowance Of The Professional Civil Servant Teacher (TP Teacher PNSD) Benefits Act is implemented in a quarterly basis, namely:
a. quarterly I in the last week of March;
B. quarter II in the last week of June;
c. quarterly III in the last week of September; and
D. Quarter IV in the last week of November.
(2) The PNSD Teacher's TP (1) refers to the paragraph (1) of each of the 25% (twenty-five percent) of the PNSD's TP allocation.
(3) The Regional Head makes and delivers the Realization Report of the PNSD Master ' s TP Payment to the Minister of Finance c.q. Director General of the Financial Balance and the Minister of Education and Culture semestically, provided the following provisions:
a. Report Realization Payment Teacher PNSD Semester I delivered the slowest week of the first week of August year of the running budget; and
B. The Report Realization payment of TP Teacher PNSD semester II delivered the slowest week of the last April of the next budget year.
(4) The PNSD Teacher's TP Payment Realization Report as referred to in paragraph (3) consists of:
a. The PNSD Teachers 'Recapitulation is entitled to the PNSD Teachers' TP and has received the PNSD Teacher's TP payment along with the sum total of its payment;
B. The PNSD Teachers 'Recapitulation is entitled to the PNSD Teachers' TP but has not received the PNSD Teacher's TP payment along with the total number of payment shortcomings; and
C. Rekapitulation Realization Payment of TP Teacher PNSD per semester.
(5) The report of the realization of payment of TP Teacher PNSD Teacher II of the previous budget year as referred to in paragraph (3) became the condition of the registration of TP Teacher PNSD quarters II.
(6) The PNSD Teacher Payment Realization Report Format as referred to in paragraph (4) is listed in Appendix VI which is an inseparable part of the Regulation of this Minister.
Section 30
(1) Supplemental Funds Of Income Of The Local Civil Servant Teacher (DTP Teacher PNSD) Fund is implemented in a quarterly basis, namely:
a. quarterly I in the last week of March;
B. quarter II in the last week of June;
c. quarterly III in the last week of September; and
D. Quarter IV in the last week of November.
(2) DTP Teacher PNSD ' s densations as referred to in paragraph (1) are performed each by 25% (twenty-five percent) of the allocation of DTP Teachers PNSD.
(3) The Head of the Regions shall make and submit the Realization Report of the DTP Teacher PNSD Payment to the Minister of Finance c.q. Director General of the Financial Balance and the Minister of Education and Culture semestically, provided the following terms:
a. Report Realization Payment DTP Teacher PNSD Semester I delivered the slowest week of the first week of August year budget running; and
B. The Payment Realization of DTP Teacher PNSD semester II delivered the slowest week of the last April of the next budget year.
(4) The PNSD Teacher DTP Payment Realization Report as referred to in paragraph (3) consists of:
a. The PNSD Teachers 'Recapitulation is entitled to the PNSD Teachers' DTP and has received payment of the PNSD Teachers ' DTP along with the total number of payment;
B. The PNSD Teachers ' Recapitulation is authorized to obtain a PNSD Teacher's DTP but has not received the PNSD Teacher's DTP payment along with the total number of payment shortcomings; and
C. Recapitulation Realization Payment DTP Teacher PNSD per semester.
(5) Report Realization Payment DTP Guru PNSD Semester II of the previous budget year as referred to in paragraph (3) become the condition of the PNSD Teacher PNSD DTP delivery quarter.
(6) The DTP Teacher PNSD Payment Realization Report Format as referred to in paragraph (4) is listed in Annex VII which is an inseparable part of this Ministerial Regulation.
Section 31
(1) The School Operational Assistance Sorting Mechanism (BOS) is implemented through the transfer of funds from the State Public Cash Account to the General Cash Account of the Province of the Province, to further be forwarded directly to the base education unit in the form of Grant.
(2) BOS delivery is implemented in accordance with the provisions of the laws.
Section 32
(1) The Data Incentive Fund (DID) is executed at once in accordance with the amount specified in the Finance Minister ' s Regulation on the allocation DID.
(2) THE EVENT OF THE IBM SERVICE LEVEL (2) SHALL BE PERFORMED
The Seventh Part
Cut, Delay, and/or Repayment of Transfer Budget to Regions
Section 33
(1) The KPA Transfer to the Regions may perform cuts, delays, and/or repayment of the Transfer budget to the Regions for an area in accordance with the provisions of the laws.
(2) The dissection, delay, and/or repayment as referred to in paragraph (1) is exercised upon the request of a request from the authorized instance/unit in accordance with the provisions of the laws.
(3) The Letter of Request as referred to in paragraph (2) is delivered by the authority of the agency/unit authorized to the Minister of Finance c.q. Director General of the Financial Balance.
Section 34
(1) The dissection in the transfer of the Transfer budget to the Regions as referred to in Article 33 of the paragraph (1) may be performed in the event of:
a. excess of Transfer of the Transfer budget to the Area; and/or
B. The financial obligations of the area are not met, among other things, the payment of regional loans.
(2) The delay in the transfer of the Transfer of the Transfer to the Regions as referred to in Article 33 of the paragraph (1) may be done in case there is a non-financial obligation of the area which is not met, among other things in the delivery of the Regional Regulation on APBD.
(3) Repayment of the transfer of the Transfer of the Transfer to the Regions as referred to in Article 33 of the paragraph (1) may be carried out upon the call of the suspension of delays or the passage of the regional obligations in the running budget year.
(4) The Director General of the Financial Balance establishes the magnitude of the cut and/or delay in the transfer of the Transfer budget to the Regions which are derived from the request of the authority/unit of authority among others by considering the magnitude of demand for cuts, allocation, and more saluation of Transfer budgets to the Regions, as well as the fiscal capacity of the area concerned.
(5) The further provisions of the manner of cutting caused by more saluation as referred to in paragraph (1) the letter a is governed by the Regulation of the Director General of the Financial Balance.
(6) Further provisions of the manner of cutting, delay, and repayment in the transfer of the Transfer of the Transfer to the Regions as referred to in paragraph (1) letter b, paragraph (2), and paragraph (3) are governed by the laws of the Program. It's
The Eighth Part
Channers at the End of the Budget Year
Section 35
(1) The Director General of Financial Balance as the KPA Transfer to the Regions may set the final steps of the year in order to transfer the Transfer budget to the Regions by the end of the budget year.
(2) The end-of-year measures as referred to in paragraph (1) include informing on the manner of the delivery and receipt of reports of the realization of the use of funds from the area and the end limits of the Transfer of the Transfer budget to the Regions.
(3) The final steps of the year as referred to in paragraph (1) are defined by the Director General of the slowest Financial Balance in late November of the budget year.
BAB VII
TRANSFER BUDGET TRANSFER TO THE AREA
INTO THE LOCAL PUBLIC CASH ACCOUNT
Section 36
(1) The transfer of the Transfer to the Regions is implemented by means of the transfer of the State Public Cash Account to the General Cash Account of the Regions
(2) In order of the transfer of the Transfer budget to the Regions, the Regional General Treasurer/Power Treasurer Area opened the General Cash Account of the Regions on the Central Bank or the General Bank to accommodate the transfer of the Transfer budget to the Regions by the first name General Cash Account of the Regions followed by the name of the concerned area.
(3) After the Regional General Treasurer/Power Treasurer Section opens the Local Cash Account of the Region as referred to in paragraph (1), the Regional Chief is required to deliver the Mandatory Tax (NPWP) Number, account number, account name, and bank name to Minister of Finance c.q. Director General of the Financial Balance Attathered by:
a. original newspaper account from the Local Public Cash Account;
B. a copy of the Regional Chief Decision regarding the appointment of the bank where the Public Cash Account is held; and
c. copy of NPWP Regional General Treasurer.
(4) In the event of a change of NPWP, account number, account name, and/or bank name as referred to in paragraph (2), the Regional Chief delivered such changes to the Finance Minister c.q. Director General of the Financial Balance with The document (s) is the subject of the (2) document.
(5) The change of account number and/or bank name as referred to in paragraph (3) can only be done by the definitive County Chief.
BAB VIII
ENTERPRISE TRANSFER AND LIABILITY FOR THE TRANSFER BUDGET TO THE AREA
Section 37
(1) The Director General of Financial Balance as the KPA Transfer to the Region is responsible for the implementation of the Transfer budget to the Regions and carrying out financial, accounting, and financial reporting of the transfer of the Transfer budget to the Regions.
(2) The financial statements on the implementation of the Transfer budget to the Regions consist of:
a. Budget Realization Report;
B. Balance sheet; and
C. Note to the Financial Report.
(3) The company, accounting, and financial reporting of the implementation of the Budget Transfer to the Regions as referred to in paragraph (1) is implemented in accordance with the provisions of the laws.
(4) In order to perform financial services, accounting, and financial reporting of the implementation of the Transfer to the Regions as referred to in paragraph (1), the Director General of Financial Balance as the KPA Transfer to the Regions may appoint echelon officials II is in accordance with his field of duty.
(5) In order to synchronize the realisation of the Transfer of the Transfer budget to the Regions in the financial report, the Directorate General of Financial Balance with the regional government can conduct a reconciliation of data over the transfer of the Transfer budget to the Regions.
Section 38
The Regional Chief is responsible for the use of the Transfer budget to the Regions.
BAB IX
OTHER PROVISIONS
Section 39
The implementation and accountability of the Special Area Special Fund of Yogyakarta is carried out in accordance with the Minister of Finance Ordinance regarding the order of alloocations and the copying of the Yogyakarta Special Region Speciality Fund.
BAB X
TRANSITION PROVISIONS
Section 40
(1) In terms of the UN acceptance of the provincial part/kabupaten/city that is accepted by the end of the budget year and have not been made, then the UN DBH distribution can be carried out through a less pay mechanism.
(2) In terms of the UN acceptance of the provincial part/city received at the beginning of the Year of Budget 2014, then the UN DBH sprinklers can be carried out through a less pay mechanism.
(3) For areas that have not delivered the DAK Remaining Usage Report as referred to in Section 27 for the DAK Year of Budget 2003 to the 2009 Budget Year, should submit the Rest of the DAK Use Report.
(4) The Format of the Rest of the Use Report of the 2003 Budget Year to the 2009 Budget Year as referred to in paragraph (2) is listed in Annex VIII which is an inseparable part of the Regulation of this Minister.
(5) The provisions of the accumulation of the remainder of the DAK may be used to fund DAK activities in certain fields in the next budget year as referred to in Section 27 paragraph (1) letter b to be implemented in the Year of Budget 2015, and apply to The rest of the 2013 DAK Budget and the subsequent budget years.
(6) The Report of the Rest of the DAK for the Year of Budget 2010, the Year of Budget 2011, and the 2012 Budget Year and the Recapitulation of the SP2D as referred to in Article 27 of the paragraph (5) are the additional requirements in the DAK stage I of the 2014 event.
BAB XI
CLOSING PROVISIONS
Section 41
At the time the Ministerial Regulation is in effect, the Regulation of Finance Minister Number 06 /PMK.07/ 2012 on the Implementation and Accouncability of the Transfer Budget to the Regions, revoked and declared does not apply.
Section 42
The Minister ' s Rule came into force on January 1, 2014.
In order for everyone to know it, order the invitational of the Minister's Regulation with its placement in the News of the Republic of Indonesia.
Set in Jakarta
on December 13, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
MUHAMAD CHATIB BASRI
Promulgated in Jakarta
on December 13, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
Attachment:
bn1469-2013
