Regulation Of The Minister Of Finance Number 209/fmd. 02/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 209/PMK.02/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c5152858900aeab313233343438.html

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Back NEWS REPUBLIC of INDONESIA No. 1613, 2013 the MINISTRY of finance. Fertilizer. The Fund Subsidies. Accountability. The Ordinance. Repeal.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 209/FMD. 02/2013 ABOUT the PROCEDURES of the PROVISION, liquefaction, FERTILIZER SUBSIDY FUNDS and ACCOUNTABILITY with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that in order to support the national food security, has set the fertilizer subsidy fund allocation in the budget income and Expenditure the country and/or State income and Expenditure Budget changes;
b. that, in order to flesh out the provisions on the procedures for provision, liquefaction, and accountability of the Fund subsidies, the need to reorganize the fertilizer Ordinance provision, liquefaction, fertilizer subsidy funds and accountability that has been previously set in the regulation of the Minister of finance Number 94/FMD. 02/2011;
c. that based on considerations as referred to in letter a, letter b, and need to set a regulation of the Minister of Finance Ordinance provision, liquefaction, and accountability DanaSubsidi Fertilizer;
Remember: 1. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
2. Act No. 19 of 2003 about State-owned enterprises (State Gazette of the Republic of Indonesia number 70 in 2003, an additional State Gazette Number 4297);
3. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia in 2004 Number 4355);
4. Act No. 3 of 2004 concerning the examination of the management and financial responsibility of the State (State Gazette of the Republic of Indonesia Number 66 in 2004, an additional Sheet of the Republic of Indonesia Number 4400);
5. Act No. 19 in 2012 about the budget of the State Expenditures And revenues of the fiscal year 2013 (State Gazette of the Republic of Indonesia in 2012 the number 228, an additional Sheet of the Republic of Indonesia Number 5361), sebagaimanatelahdiubahdenganUndang-UndangNomor15Tahun2013 (State Gazette of the Republic of Indonesia by 2013 the number 108, TambahanLembaran Republic of Indonesia Number 5426);
6. Government Regulation Number 45 in 2005 about the establishment, Management, supervision, and the dissolution of the State-owned enterprises (State Gazette of the Republic of Indonesia Number 117 in 2005, an additional Sheet of the Republic of Indonesia Number 4556);
7. Government Regulation No. 8 of 2006 about financial reporting and performance of government agencies (State Gazette of the Republic of Indonesia number 25 in 2006, an additional Sheet of the Republic of Indonesia Number 4614);
8. Government Regulation Number 90 in 2010 about the preparation of the work plan and budget Ministries/institutions (State Gazette of the Republic of Indonesia year 2010 Number 152, Additional sheets of the Republic of Indonesia Number 5178);
9. 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);
10. Presidential regulation Number 77 in 2005 about the determination of the Subsidized Fertilizer as goods in Surveillance as amended Presidential Regulation No. 15 of 2011;
11. Presidential regulation Number 24 of 2010 about the position, duties and functions of the Ministries, as well as the arrangement of the Organization, duties and functions of the Echelon IKementerian Countries as it has several times changed the last presidential regulation Number 38 by 2013 (the State Gazette of the Republic of Indonesia by 2013 the number 90);
12. Presidential Decree Number 37Tahun 2012 about the details of the budget of the Central Government Budget Year 2013;
13. the regulation of the Minister of finance Number 82/FMD. 05/2007 about the procedures for Disbursement Over the burden of Budget revenues and Expenditures of the State Through the State General Treasury Account as amended by regulation of the Minister of finance Number 179/FMD. 05/2010;
14. Regulation of the Minister of finance Number 91/FMD. 05/2007 about the Chart of accounts standard;
15. Regulation of the Minister of finance Number 171/FMD. 05/2007 on the system of accounting and financial reporting to the Central Government as amended by regulation of the Minister of finance Number 233/FMD. 05/2011;
16. Regulation of the Minister of finance Number 250/FMD. 05/2010 regarding the procedures for disbursement of Budget revenues and Expenditures of the State budget is part of the Burden of the General Treasurer State Treasury Ministry Office in the country;
17. Regulation of the Minister of finance Number 256/FMD. 05/2010 regarding the procedures for storage and Thawing reserve fund;
18. Regulation of the Minister of finance Number 160/FMD. 02/2012 about the drafting Instructions And Checklist of implementation of the budget of the endorsement of the Ministries/Agencies as amended by regulation of the Minister of finance Number 29/FMD. 02/2013;
19. Regulation of the Minister of finance Number 190/FMD. 05/2012 about Payment Procedures in the framework of the implementation of the Budget of the State Expenditures And Revenues;
20. Regulation of the Minister of finance Number 241/FMD. 05/2012 about accounting systems Shopping Subsidies;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the PROCEDURES of the PROVISION, the DISBURSEMENT of, and ACCOUNTABILITY for the FUNDS SUBSIDIZING fertilizer.
Article 1 In regulation of the Minister, that is: 1. Implementing the fertilizer Subsidy is designated as STATE-OWNED ENTERPRISES implementing assignments/Public Service Obligation (PSO) for the fertilizer subsidy by the Minister of STATE-OWNED ENTERPRISES.
2. Cost of goods sold hereinafter abbreviated HPP is the cost of the procurement and distribution of subsidized fertilizer by Fertilizer Subsidy by Implementing components of the cost established by the Minister of agriculture.
3. Highest retail price hereinafter abbreviated HET is the highest price subsidized fertilizer purchased by farmers groups established by the Minister of agriculture.
4. The Volume of distribution of subsidized fertilizer volume of fertilizer is transmitted by Implementing the fertilizer Subsidy as set out by the Minister of agriculture.
5. Fertiliser Subsidy is the difference between the HPP and HET.
6. Allocation of fertilizer Subsidies are subsidies on Fertilizer Volume multiplied by the distribution of fertilizer.
7. Budget Implementation Checklist that DIPA is hereinafter referred to as the document implementation of budgets compiled by users of the budget/Budget power user.
8. the Pay Warrant further abbreviated SPMadalah document published/is used by users to budget/Budget power user/Signer SPM Officials to disburse the funds allocation source their funds from DIPA or other documents used interchangeably.
9. The power of the Budget Users hereinafter abbreviated to KPAadalah officials who gain power from the user's budget to carry out the most authority and responsibility for the use of the budget at the Ministry/Institution concerned.
10. Reserve Fund Account is an account belonging to the Minister of finance as Treasurer General of the country used to keep a reserve fund.
Pasal2 (1) the fertilizer Subsidy allocation set in the budget revenue and Expenditure of the State (STATE BUDGET) and/or BUDGET changes.
(2) Upon the allocation of the funds referred to in subsection (1), the Minister of Agriculture sets the HPP, HET PenyaluranPupuk, and the Volume of subsidized.
Article 3 (1) subsidized fertilizer type and designation assigned by the Minister of agriculture in accordance with the provisions of the legislation.
(2) the fertilizer Subsidies given to farmers group through Implementing the subsidy of fertilizer.
(3) farmers group Criteria referred to in paragraph (2) is designated by the Minister of agriculture.
Article 4 Quantity of fertilizer Subsidies in Rupiah per Kilogram ($/Kg) for each type of fertilizer is calculated from the difference between the HPP ($/Kg) reduced HET (Rp/Kg) multiplied PenyaluranPupuk Volume (Kg).

Article 5 (1) based on the fertilizer Subsidy Fund allocation as referred to in article 2, TH, published according to the provisions of legislation.
(2) TH as mentioned on paragraph (1) is used as the basis for the implementation of the payment of the Subsidy of fertilizer.

Article 6 (1) in the framework of the implementation of the activities of Subsidized fertilizer, the Minister of finance as Budget Users pointing the Director-General of infrastructure and means of Agriculture Ministry of agriculture as KPA.
(2) the KPA as referred to in paragraph (1) published a decision to establish: a. officials who are empowered to perform the actions that resulted in the spending of budget/activities/maker responsible commitment; and b.  officials who are empowered to examine the Bills to the State and sign the SPM.
(3) Salinansurat decision referred to in subsection (2) is submitted to the Head Office of the Ministry of State Treasury business partners as the General Treasurer of the State power.
Article 7 (1) the Board of Directors submits the Fertilizer Subsidy Bill Implementing the payment of subsidies to Fertilizer to KPA.
(2) based on a Bill referred to in subsection (1), KPA verifying the Fertilizer Subsidy Bill of document.
(3) to conduct verification as referred to in paragraph (2), KPA can form verification team.
(4) the results of the verification as referred to in paragraph (2) was used as the basis for the payment of subsidies for Fertilizers in accordance with legislation.
(5) further Provisions regarding billing and verification procedures are governed by the KPA.
Article 8 procedures for disbursement in the framework of the implementation of the activities of the fertilizer Subsidy was implemented in accordance with the provisions of the legislation.

Article 9 (1) the fertilizer Subsidy that has not been paid up to the end of December the current year as a result of not yet it does verify the top of the document Fertiliser Subsidy Bill referred to in Pasal7, placed on the account of reserve fund in accordance with the provisions of the legislation.

(2) placement of funds on the accounts of the reserve fund referred to in subsection (1), of the Bills and the highest value of the rest of the pagu DIPA for Fertilizer Subsidy shopping.
(3) the disbursement of funds on the accounts of the reserve fund referred to in subsection (2) is conducted in accordance with the provisions of the legislation.
Article 10 (1) KPA is fully responsible for implementation of the activities of the Fund over the distribution of Fertilizer Subsidy to the fertilizer Subsidy Implementers.
(2) Implementing the fertilizer Subsidy as subsidized fertilizer providers and resellers are responsible for formally and materially over the distribution of fertilizer to farmers group.
Article 11 KPA organizes accounting and reporting in accordance with the provisions of the legislation.

Article 12 (1) Implementing the fertilizer Subsidy report accountability for the use of the fertilizer Subsidy to KPA budget according to the provisions of legislation.
(2) Accountability Report referred to in subsection (1) at least include realizable channelling plan and subsidized fertilizer to farmers group.
Article 13 (1) towards the implementation of the activities of the fertilizer Subsidy performed by authorized inspectors in accordance with the provisions of the legislation.
(2) the report of the results of the examination referred to in subsection (1) is submitted to the Director General, KPA budget-Ministry of finance, and Director General of the Treasury-Ministry of finance.
(3) in the case based on the results of the examination referred to in paragraph (2) stated that the amount of funding the implementation of the activities of the fertilizer Subsidies are larger than the amount of funds that have been paid to the implementing Government Fertilizer Subsidies, lack of payment can be proposed for budgeted in the STATE BUDGET and/or BUDGET changes in accordance with the provisions of the legislation.
(4) in the case based on the results of the examination referred to in paragraph (2) stated that the amount of funding the implementation of the activities of Subidi Fertilizer is smaller than the amount paid by the Government to the implementing the fertilizer Subsidy, excess payments must be deposited into the State Treasury as an acceptance of the State is not in accordance with the provisions of Tax legislation.
Article 14 within the framework of the implementation of subsidies on fertilizers, the Ministry of finance and Ministry of agriculture can form teams to undertake monitoring and evaluation in accordance with those powers.

Article 15 of the regulation the Minister applies all the funds for the purposes of fertilizer subsidies masihdianggarkan/provided in STATE BUDGET and/or BUDGET changes.

Article 16 at the time of this Ministerial Regulation entered into force, the regulation of the Minister of finance Number 94/FMD. 02/2011 about the procedures for the provision of Budget, the calculation, payment, Fertilizer Subsidies, and accountability was revoked and declared inapplicable.

Pasal17 this Ministerial Regulation comes into force on the date of promulgation.

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 31, 2013, the MINISTER of FINANCE of the REPUBLIC of INDONESIA, MUHAMAD CHATIB BASRI Enacted in Jakarta on December 31, 2013, MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();