9. The next Budget User power (KPAis) is an official who is authorized to obtain the power of the Budget User to carry out some of the authority and responsibilities of the use of the budget on the Ministry/Institution concerned.
10. The Reserve Fund account is an account belonging to the Finance Minister as the State General Treasurer used to store the Reserve Fund.
Pasal2
(1) Alocations of Fertilizer Subsidy funds are set out in the State Revenue and Shopping Budget (APBN) and/or APBN-Changes.
(2) Based on the allocation of funds as referred to in paragraph (1), the Minister of Agriculture establishes the HPP, HET, and the Subsidised Volume Of Depraysants.
Section 3
(1) The type and perforations of subsidized fertilizers are set by the Minister of Agriculture in accordance with the provisions of the laws.
(2) Fertilizer Subsidies are given to the farm group through the Fertiliser Subsidy.
(3) The Criteria of the tani group as referred to in verse (2) is set by the Minister of Agriculture.
Section 4
The magnitude of the fertilizer subsidy in Rupiah per Kilogram (Rp/Kg) for each type of fertilizer is calculated from the difference between HPP (Rp/Kg) minus HET (Rp/Kg) multiplied by the Volume of Purification (Kg).
Section 5
(1) Based on the allocation of Fertilizer Subsidies as referred to in Section 2, published DIPA in accordance with the provisions of the laws.
(2) The DIPA as referred to in paragraph (1) is used as the basis for the implementation of Fertilizer Subsidy Payments.
Section 6
(1) In order to exercise the activities of Fertilizer Subsidy, the Minister of Finance as the Budget User appoints the Director General of Prasarana and the Agricultural Sarana of the Ministry of Agriculture as KPA.
(2) The KPA as referred to in paragraph (1) publishes the decision to establish:
a. Officials who are authorized to perform actions that result in the spending budget/commitment activities/commitment-makers; and
B. the official who was authorized to test the bill to the state and sign the SPM.
(3) The paragraph of the decree as referred to in paragraph (2) is delivered to the Head of the Office of the Treasury of the State of the State of the Union as the power of the General Treasurer of State.
Section 7
(1) The Managing Director Of Fertilizer Subsidy filed a Fertilizer Subsidy payment bill to the KPA.
(2) Based on the bill as referred to in paragraph (1), the KPA performs verification of the fertilizer subsidy bill document.
(3) To perform the verification as referred to in paragraph (2), the KPA may form a verification team.
(4) The results of verification as referred to in paragraph (2) are used as the basis of the payment of Fertilizer Subsidies under the provisions of the laws.
(5) The further provisions of billing and verification methods are governed by the KPA.
Section 8
The layout of the funding fluid in the course of the implementation of the Fertilizer Subsidy is performed in accordance with the provisions of the laws.
Section 9
(1) Fertilizer Subsidy which has not been paid up to the end of December year running as a result of undone verification of the Fertilizer Subsidy Bill document as referred to in Pasal7, placed on the Reserve Fund Account with the provisions of the laws.
(2) The placement of the funds on the Reserve Fund Account as referred to in paragraph (1), as high as the bill value and the highest size of the rest of the DIPA pagu for the Fertilizer Subsidy Shopping.
(3) The refund of the funds on the Reserve ReAccount as referred to in paragraph (2) is exercised in accordance with the provisions of the laws.
Section 10
(1) The KPA is solely responsible for the distribution of the conduct of the Fertilizer Subsidy activity to Fertilizer Subsidies.
(2) Implementing Fertilizer Subsidies as providers and subsidized fertilizers are formally and materially responsible for the fertilization of fertilizers to the farm group.
Section 11
KPA organizes accounting and reporting in accordance with the provisions of the laws.
Section 12
(1) The Executor Of Fertiliser addresses the use of the Fertilizer Subsidy budget to the KPA in accordance with the provisions of the laws.
(2) The account of the liability as referred to in verse (1) at least includes the plan and realization of the distribution of subsidized fertilizers to the farm group.
Section 13
(1) Against the implementation of the Fertilizer Subsidy activities are conducted vetting by authorized examiners in accordance with the provisions of the laws.
(2) The results of the examination results as referred to in paragraph (1) are delivered to KPA, Director-General of the Finance Ministry, and Director General of the Ministry of Finance.
(3) In regard to the results of the examination as referred to in paragraph (2) it is stated that the amount of funding for the implementation of the Fertilizer Subsidy is greater than the amount of funds the Government has paid to the Fertilizer Subsidy, shortfall those payments may be proposed to be repaid in the APBN and/or APBN-Changes in accordance with the provisions of the laws.
(4) In regard to the results of the examination as referred to in paragraph (2) it is stated that the amount of the implementation of the Subidi Pupuk activity is smaller than the amount it has paid by the Government to the Fertilizer Subsidy, the excess The payment must be made to the State Kas as the Acceptance of State Not Taxes in accordance with the provisions of the laws.
Section 14
In the course of the implementation of Fertilizer Subsidies, the Ministry of Finance and the Ministry of Agriculture can form a team to conduct monitoring and evaluation according to its authorite of subsidized fertilizer purchased by the farm group set by the Minister of Agriculture.
4. The Pupuk distribution volume is the volume of subsidized fertilizers that are channeled by the Fertilizer Subsidy as set forth by the Minister of Agriculture.
5. Fertilizer Subsidy is the difference between HPP and HET.
6. Allocation Of Fertilizer Subsidy Funds is Fertilizer Subsidy multiplied by the Volume of Pupuk Worship.
7. The following list of Budgeting Implementation is a document execution document compiled by the Budget User Power/Power User.
8. The following Repaid Orders (SPMIS) are the documents published/used by the Budget User/SPM Signatory User to cash the allocation of funds that the source of the funds from the DIPA or other documents It's the same.
