Regulation Of The Minister Of Finance Number 210/fmd. 05/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 210/PMK.05/2013 Tahun 2013

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Back NEWS REPUBLIC of INDONESIA No. 1614, 2013 the MINISTRY of finance. The guidelines. The Preparation Of The Report. Reconciliation. Treasurer General. State. Repeal.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 210/FMD. 05/2013 ABOUT RECONCILIATION in the FRAMEWORK of GUIDELINES for PREPARING the FINANCIAL STATEMENTS the SCOPE of GENERAL TREASURER of STATE and MINISTRIES/institutions with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that under article 7 paragraph (2) letter o Act No. 1 of 2004 on the State Treasury, Ministry of finance as the Treasurer of the State Public authorities establish a system of accounting and financial reporting countries;
b. that, in order to improve the quality of the presentation of the financial statements the scope of General Treasurer of State and Ministries/agencies, based on Government Regulation No. 8 of 2006 about financial reporting and performance of government agencies, each reporting entity and accounting entity is obligated to organize internal control system;
c. that the system of internal control as stated on the letter b include a reconciliation process between the diakuntansikan financial transactions by users Budget/budget with a power user of financial transaction data diakuntansikan by the State General Treasurer;
d. that based on considerations as referred to in letter a, letter b, letter c, and the need to establish Regulations the Minister of Finance on guidelines for Reconciliation in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/Agencies;
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. 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 Number 4355);
3. 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);
4. 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);
5. Government Regulation Number 71 in 2010 about Governmental accounting standards (State Gazette of the Republic of Indonesia Number 123 in 2010, an additional Sheet of the Republic of Indonesia Number 5165);
6. 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;
Decide: define: REGULATION of the MINISTER of FINANCE on GUIDELINES FOR RECONCILIATION in the FRAMEWORK of the PREPARATION of the FINANCIAL STATEMENTS the SCOPE of GENERAL TREASURER of STATE and MINISTRIES/agencies.
CHAPTER I GENERAL PROVISIONS article 1 In this regulation of the Minister, is: 1. Reconciliation is the process of matching data of financial transactions that are processed with some systems/subsystems are different based on the same source document.
2. The General Treasurer of the State which hereafter BUN is officials who are tasked to carry out the functions of the BUN.
3. The General Treasurer of the State Authority hereinafter referred power of BUN is officials who obtained the authority to name the top BUN and carry out the functions of the management of the Public State Treasury Account.
4. The financial report is a form of accountability for the Government over the implementation of the Budget of the State Expenditures and Revenues in the form of realization of the Budget Report, balance sheet, cash flow statement, and notes to financial statements.
5. the Reconciliation Events News further abbreviated BAR is a document stating that the reconciliation process has been implemented and/or have showed similar results among data General accounting systems and accounting systems Agencies/accounting system of the State General Treasurer.
6. The notice of the imposition of sanctions referred to hereafter SP2S is the notice of the imposition of sanctions issued by the KPPN as a Power BUN to UAKPA that do not reconcile until the time limit specified.
7. The notice of revocation of the imposition of sanctions is SP3S hereinafter referred to as the notice of revocation of sanctions issued by the KPPN as a Power BUN to UAKPA who have made reconciliation until the time limit specified.
8. Work Unit hereafter Satker is a power user/users Budget Items that are part of an organizational unit in the Ministries/agencies that carry out one or more activities of a program.
9. the Regional Office of the Directorate General of the Treasury are hereinafter referred to as the regional DJPBN is the vertical institutions Directorate General of Treasury under and is responsible directly to the Director General of the Treasury.
10. the State Treasury Ministry Office hereinafter referred to as KPPN is a Directorate General of the Treasury agencies vertical under and is responsible directly to the head of the Regional Office of the Directorate General of the Treasury.
11. The accounting Unit is a power user's next budget is abbreviated UAKPA is a Unit of accounting Agencies doing accounting and reporting unit level.
12. Accounting Unit power user Budget Treasurer General Country hereinafter referred UAKPA BUN is a Unit of financial accounting and Accounting Unit of the goods made by the Minister of finance as the BUN and part of Budget Users Budget Financing and calculation (BAPP).
13. The accounting Unit Helpers Area Budget Users hereinafter called UAPPA-W is the Unit of accounting Agencies doing the merger reports, both financial as well as goods throughout the UAKPA in the area of work.
14. The accounting Unit Helpers Echelon Budget Users hereinafter called UAPPA E1 is a Unit of accounting Agencies doing the merger reports, both financial as well as goods throughout the UAPPA-W is in the works as well as UAKPA which is directly below.
15. The accounting Unit of the budget Users hereinafter abbreviated UAPA is a Unit of accounting Institutions at the level of Ministries/institutions (the budget User) who perform the merger reports, both financial as well as goods throughout the UAPPA-E1 that reside underneath.

16. The General Treasurer of the Accounting Unit of the State which hereafter UA BUN is a unit of accounting in the Ministry of finance which performs coordination activities and the construction of accounting and financial reporting Unit level Accounting Associate Treasurer General of the State and at the same time doing merging financial report the entire Unit Accounting Associate Treasurer General of the State.
17. The accounting Unit of the State General Treasurer Helpers are further abbreviated STEAM BUN is the accounting unit at Echelon I Ministry of finance which performs coordination activities and the construction of accounting and financial reporting Accounting Unit level User Helper Budget Public State Treasurer I Echelon and simultaneously do the merging financial report the entire Unit Accounting User Helper Budget Echelon I General Treasurer of the State.
18. The accounting Unit of the State General Treasurer Accounting Associate Centre hereinafter abbreviated STEAM BUN AP is a unit of accounting at the Directorate General of the Treasury are doing coordination and coaching over the accounting and reporting of financial activity and financial reports of merger Accounting the entire Unit Coordinator for the State General Treasurer of the power level of the Regional Office of the accounting Unit and the power of the central State General Treasurer.
19. Accounting Unit Coordinator for the State General Treasurer of the power level of the Regional Office of the UAKKBUN-hereinafter referred to as the regional accounting unit is conducting the coordination of activities and the construction of accounting and financial reporting the level of power of the BUN Area/KPPN and at the same time doing merging financial report the entire power of the BUN Area/KPPN.
20. The General Treasurer Power Accounting Units of State-level Centre hereinafter referred UAKBUN-accounting unit is the power Center of the BUN that did the accounting and reporting of financial activity of the central level/Directorate of management of the State Treasury.
21. The accounting Unit of the power of the State General Treasurer of the local level/KPPN hereinafter referred UAKBUN Area/KPPN the accounting unit is the power of the BUN that did the accounting and reporting of financial activity of the BUN level region/KPPN.
CHAPTER II SCOPE article 2 this ministerial regulation governing the implementation of the reconciliation of the scope of the General Treasurer of State and Ministries/institutions which include: a. Reconciliation UAKPA and UAKPA levels of BUN with UAKBUN-D/KPPN;
b. Reconciliation UAPPA-W level with UAKKBUN-the Regional Office;
c. Reconciliation level UAKPA and UAKPA BUN with UAKBUN Center; and d.  UAPPA-E1 rate reconciliation, the UAPA, and steam STEAM BUN BUN with AP.
CHAPTER III UAKPA-LEVEL RECONCILIATION and UAKPA BUN with UAKBUN-D/KPPN of article 3 (1) of the financial statements drawn up by the UAKPA and UAKPA BUN required reconciliation before it is submitted to the accounting unit for the purpose of the merger.
(2) Reconciliation referred to in subsection (1) is carried out between the UAKPA and the UAKPA BUN with UAKBUN-D/KPPN every month by attaching the report of accountability for Treasurer.
(3) the Reconciliation referred to in subsection (2) includes the UAKPA implemented by applying the financial management of the Agency's public service.
(4) the results of the reconciliation referred to in subsection (2) and paragraph (3) was poured in the BAR.
(5) the BAR referred to in subsection (4) is signed by: a. reconciliation on behalf of the responsible Officials of the power Budget Users; and b.  The head of the Section which handles Accounting on KPPN on behalf of the power of the BUN.
(6) the form and content of the BAR referred to in subsection (5) is made according the format as contained in Modules of reconciliation in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.
(7) Reconciliation referred to in subsection (2) and paragraph (3) up to the signing of the BAR as referred to in paragraph (5) be carried out no later than 10 (ten) after the end of the month.
(8) in the event on 10 (ten) as referred to in paragraph (7) falls on a holiday, reconciliation is carried out at the latest on the previous working day.
(9) the BAR that had been signed as referred to in paragraph (5) delivered by UAKPA and UAKPA BUN to UAPPA-w/UAPPA-E1.
(10) UAKBUN-D/KPPN can do a reconciliation with the UAKPA and UAKPA BUN in order the preparation of audited financial statements upon request UAKPA and UAKPA BUN.
(11) UAKPA and UAKPA BUN which is not/is too late do the reconciliation referred to in subsection (1) until subsection (8) subject to administrative sanctions.
Article 4 a reconciliation UAKPA and UAKPA levels of BUN with UAKBUN-D/KPPN as referred to in article 3 is carried out in accordance with the module Rekonsilasi in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.

CHAPTER IV UAPPA-W LEVEL RECONCILIATION with the REGIONAL UAKKBUN-article 5 (1) of the financial statements compiled by UAPPA-W required reconciliation before it is submitted to the accounting unit for the purpose of the merger.
(2) financial statements compiled by UAPPA-W referred to subsection (1) is the result of merging financial report accounting unit below.
(3) the Reconciliation referred to in subsection (1) is performed between UAPPA-W with UAKKBUN-Regional partners each quarter.
(4) in the framework of reconciliation referred to in subsection (3), UAPPA-W attached a copy of the entire UAKPA BAR below this for the last month on concerns the quarter to UAKKBUN-Regional partners.
(5) the results of the reconciliation referred to in paragraph (3) was poured in the BAR.
(6) BAR referred to in subsection (5) is signed by a responsible Officer: a. reconciliation UAPPA-W Level; and b.  The head of that handle accounting and reporting at the regional DJPBN on behalf of the power of the BUN.
(7) the form and content of the BAR as referred to in paragraph (6) is made according the format as contained in Modules of reconciliation in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.
(8) the Reconciliation referred to in subsection (3) until the signing of the BAR as referred to in paragraph (6) was carried out at the latest date 17 (seventeen) after the quarter in question expire.
(9) in the event on 17 (seventeen) as referred to in paragraph (8) falls on a holiday, reconciliation is carried out at the latest on the previous working day.
(10) The BAR has been signed as referred to in paragraph (6) delivered by UAPPA-W to UAPPA-E1.

(11) In the event the UAPPA-W/not too late do the reconciliation with UAKKBUN-the regional office referred to in subsection (1) until subsection (9), the regional office the regional office as a UAKKBUN-DJPBN proposed the imposition of sanctions to KPPN related UAKPA partners act as UAPPA-W.
(12) On the basis of the proposals of the regional DJPBN as referred to in paragraph (11), UAKPA which acts as a not UAPPA-W/late reconcile administrative penalties.
Article 6-level Reconciliation UAPPA-W with UAKKBUN-the regional office as stipulated in article 5 is implemented in accordance with the module Rekonsilasi in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.

Chapter V UAKPA UAKPA LEVEL RECONCILIATION and BUN with UAKBUN the CENTER of article 7 (1) of the financial statements drawn up by the UAKPA and UAKPA BUN required reconciliation before it is submitted to the accounting unit for the purpose of the merger.
(2) UAKPA and UAKPA BUN referred to subsection (1) is UAKPA and UAKPA BUN partners of the Directorate of management of the State Treasury as a transaction centers UAKBUN Financials through the power Center of the BUN.
(3) the Reconciliation referred to in subsection (1) is carried out between the UAKPA and the UAKPA BUN with UAKBUN-Center every month.
(4) the results of the reconciliation referred to in paragraph (3) was poured in the BAR.
(5) the BAR referred to in subsection (4) is signed by: a. reconciliation on behalf of the responsible Officials of the power Budget Users; and b.  Related officials in the Directorate General of State Treasury on behalf of the Management power of the BUN.
(6) the form and content of the BAR referred to in subsection (5) is made according the format as contained in Modules of reconciliation in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.
(7) Reconciliation referred to in subsection (3) until the signing of the BAR referred to in subsection (5) must be carried out at least 10 (ten) after the end of the month.
(8) in the event on 10 (ten) as referred to in paragraph (5) falls on a holiday, reconciliation is carried out at the latest on the previous working day.
(9) the BAR that had been signed as referred to in paragraph (5) delivered by UAKPA and UAKPA to the accounting unit on the top.
(10) In terms of UAKPA and UAKPA BUN did not reconcile with the late/UAKBUN-Centre as referred to in subsection (1) until subsection (8), the Directorate of management of the State Treasury as the UAKBUN-Centre proposes the imposition of sanctions to KPPN partners UAKPA related.
(11) On the basis of the proposal of the Directorate of management of the State Treasury as the UAKBUN-Centre as referred to in paragraph (9), UAKPA and UAKPA BUN which is not/late reconcile administrative penalties.
Article 8 UAKPA level Reconciliation and UAKPA BUN with UAKBUN Centre referred to in article 7 is carried out in accordance with the module Rekonsilasi in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.

CHAPTER VI-LEVEL RECONCILIATION UAPPA-E1, the UAPA, and steam STEAM BUN BUN with AP article 9 (1) of the financial statements compiled by UAPPA-E1, the UAPA, and steam BUN should be done before reconciliation submitted to accounting unit on it for the purpose of the merger.
(2) financial statements compiled by UAPPA-E1, UAPA and steam BUN referred to in subsection (1) is the result of merging financial report accounting unit below.
(3) the Reconciliation referred to in subsection (1) is performed between: a. UAPPA-E1 with steam BUN AP is optional and may be implemented per semester;
b. the UAPA with steam BUN AP per semester; and c.  STEAM BUN with STEAM BUN AP per semester.
(4) STEAM BUN AP as referred to in paragraph (3) was carried out by the Directorate of management of the State Treasury.
(5) for the purposes of reconciliation, the Directorate of accounting and financial reporting Act represents the State Treasury Management Directorate as a STEAM BUN AP.
(6) the results of the reconciliation referred to in paragraph (3) was poured in the BAR.
(7) BAR as referred to in paragraph (6) to reconciliation as referred to in paragraph (3) a letter signed by a responsible Officer: a. reconciliation UAPPA-E1; and b.  Head of Sub Directorate General of State Cash Accounting on behalf of BUN.
(8) the BAR as referred to in paragraph (6) to sebagimana reconciliation referred to in subsection (3) the letter b is signed by a responsible Officer: a. the UAPA reconciliation; and b.  Head of Sub Directorate General of State Cash Accounting on behalf of BUN.
(9) the BAR referred to in subsection (6) for reconciliation sebagimana referred to in paragraph (2) Letter c, signed by the responsible Officer: a. reconciliation STEAM BUN; and b.  Head of Sub Directorate General of State Cash Accounting on behalf of BUN.
(10) Form and content of the BAR as referred to in paragraph (7) until subsection (9) is made according the format as contained in Modules of reconciliation in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.
Article 10-level Reconciliation UAPPA-E1, the UAPA, and steam STEAM BUN BUN with AP as referred to in article 9 is carried out in accordance with the module Rekonsilasi in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.

CHAPTER VII SANCTIONS article 11 (1) imposition of sanctions referred to in article 3 paragraph (11), article 5 paragraph (12), article 7 paragraph (11) was implemented by KPPN by restoring the SPM which have been proposed by UAKPA/work unit.
(2) a refund of SPM as referred to in paragraph (1), excluded against SPM-SPM, time Shopping LS-LS to third parties, and MSS Returns.
(3) the imposition of a sanction as referred to in subsection (1) does not absolve: a. UAKPA and UAKPA BUN to reconcile with UAKBUN D/KPPN;
b. UAPPA-W to reconcile with UAKKBUN-the Regional Office;
c. UAKPA and UAKPA BUN to reconcile with the UAKBUN-Center.
(4) the imposition of a sanction as referred to in subsection (1) done by publishing SP2S.
(5) SP2S referred in paragraph (4) is submitted to the UAKPA given sanction as referred to in paragraph (1).
Article 12

(1) in terms of UAKPA and UAKPA has been carrying out reconciliation with BUN UAKBUN-D/KPPN after penalties, KPPN publishing SP3S publishing in conjunction with the BAR.
(2) with the publication of SP3S by KPPN as referred to in paragraph (1), the sanctions referred to in article 11 paragraph (1) be declared inapplicable.
(3) SP3S as referred to in paragraph (2) is submitted to the user's Power budget.
Article 13 (1) in the event the UAPPA-W has been carrying out reconciliation with the regional UAKKBUN-after penalties, KPPN publish SP3S after receiving proposals from the regional DJPBN.
(2) with the publication of SP3S by KPPN as referred to in paragraph (1), the sanctions referred to in article 11 paragraph (1) be declared inapplicable.
(3) SP3S as referred to in paragraph (2) is submitted to the regional office Budget power user effluent DJPBN.
Article 14 (1) in terms of UAKPA and UAKPA has been carrying out reconciliation with BUN UAKBUN-Center after penalties, KPPN publish SP3S after receiving the proposal from the UAKBUN-Center.
(2) with the publication of SP3S by KPPN as referred to in paragraph (1), the sanctions referred to in article 11 paragraph (1) be declared inapplicable.
(3) SP3S as referred to in paragraph (2) is submitted to a power user of budget management of the State Treasury Directorate effluent as UAKBUN-Center.
Article 15 implementation of the sanctions referred to in Article 11 to article 14 was carried out in accordance with the Module Rekonsilasi in the framework of the preparation of the financial statements the scope of General Treasurer of State and Ministries/institutions as listed in the annex which is an integral part of part of the regulation of the Minister.

CHAPTER VIII MISCELLANEOUS PROVISIONS of ANOTHER article 16 (1) in order to improve the quality of the presentation of the financial statements, the accounting unit Power BUN do internal reconciliation reconciliation with the user before doing a Budget and submit financial reports to the unit Power level BUN accounting on it.
(2) further Provisions regarding the procedures for reconciling internal accounting unit on the power of the BUN as referred to in paragraph (1) are governed by the regulations the Director General of the Treasury.
CHAPTER IX PROVISIONS COVER article 17 at the time of this Ministerial Regulation entered into force, the provisions concerning the reconciliation as provided for in the regulations the Director General of the Treasury Number PER-36/PB/2009 on guidelines for reconciliation and the preparation of financial statements the General Treasurer of the State Power, revoked and declared inapplicable.

Article 18 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 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 Attachment: bn1614-2013 fnFooter ();