-Kanwil proposes the imposition of sanctions to KPPN working partners UAKPA related to which Act as UAPPA-W.
(12) On the basis of the proposed Kanwil DJPBN as referred to in verse (11), UAKPA acting as UAPPA-W which is not/late for reconciliation is imposed administrative sanction.
Section 6
UAPPA-W level reconciliation with UAKKBUN-Kanwil as referred to in Section 5 is implemented in accordance with the Reconsilation Module In order to assemble the financial report scope of the country's public treasurer and the Ministry of State/Society as listed in the Attachment that is an inseparable part of the Regulation of this Minister.
BAB V
RECONCILIATION OF UAKPA LEVEL AND UAKPA BUN WITH CENTRAL UAKBUN
Section 7
(1) Financial reports compiled by UAKPA and UAKPA BUN are mandatory reconciliation before being delivered to an accounting unit on it for the purpose of merging.
(2) UAKPA and UAKPA BUN as referred to as paragraph (1) is UAKPA and UAKPA BUN working partner of the State Department of Cash Management as UAKBUN-Central whose financial transactions are through the Power of Central BUN.
(3) Reconciliation as referred to in paragraph (1) is carried out between UAKPA and UAKPA BUN with UAKBUN-Center each month.
(4) The results of the reconciliation as referred to in verse (3) are poured in the BAR.
(5) The BAR as referred to in paragraph (4) is signed by:
a. Officials responsible for reconciliation on behalf of the Budget User Power; and
B. Officials are related to the Directorate General of the State Cash Management on behalf of the Power of BUN.
(6) The form and content of the BAR as referred to in paragraph (5) are made in accordance with the format as set forth in the Reconciliation Module in order to establish the scope of the scope of the State General Treasurer and the Ministry of State/Instituts as listed in an Attachment that is an inseparable part of the Regulation of this Minister.
(7) Reconciliation as referred to in verse (3) to the signing of the BAR as referred to in verse (5) should be carried out at the slowest date of 10 (ten) after the month in question ends.
(8) In terms of date 10 (ten) as referred to in verse (5) fall on the holiday, reconciliation is carried out at the latest on the previous day of work.
(9) The signed BAR as referred to in paragraph (5) is delivered by UAKPA and UAKPA to the accounting unit on it.
(10) In terms of UAKPA and UAKPA BUN is not/late doing reconciliation with UAKBUN-Central as referred to in paragraph (1) up to paragraph (8), the State Cash Management Directorate as the UAKBUN-Center proposes the imposition of sanctions to the KPPN partners UAKPA's work is related.
(11) On the basis of the proposed Directorate of Cash Management of the State as a UAKBUN-Centre as referred to in verse (9), UAKPA and UAKPA BUN who are not/late for reconciliation are subjected to administrative sanctions.
Section 8
Reconciliation of UAKPA and UAKPA levels with UAKBUN The Centre as referred to in Article 7 is implemented in accordance with the Reconsilation Module In order of drafting the scope of the Public Treasurer of the State and the Ministry of State/Society as set forth in the Attachment that is an inseparable part of the Regulation of this Minister.
BAB VI
RECONCILIATION RATE UAPPA-E1, UAPA, AND VAPOR VAPOR WITH STEAM BUN AP
Section 9
(1) Financial reports compiled by UAPPA-E1, UAPA, and VAPOR BUN must be reconciling before being delivered to the accounting unit on it for the purpose of merging.
(2) The financial statements compiled by UAPPA-E1, UAPA and VAPOR BUN as referred to in paragraph (1) are the result of the incorporation of the accounting unit ' s financial statements under it.
(3) Reconciliation as referred to in paragraph (1) is performed between:
a. UAPPA-E1 with BUN AP VAPOR is optional and can be performed any semesmeter;
B. UAPA with STEAM BUN AP any semesmeter; and
C. VAPOR BUN with STEAM BUN AP every watermelon.
(4) BUN AP VAPOR as referred to in paragraph (3) is exercised by the State Directorate of Cash Management.
(5) For the benefit of reconciliation, the Directorate of Accounting and Financial Reporting Act represents the State ' s Cash Management Directorate as the Vapor Bun Ap.
(6) The results of the reconciliation as referred to in verse (3) are poured in the BAR.
(7) The BAR as referred to in paragraph (6) for reconciliation as referred to in paragraph (3) the letter a signed by:
a. The official responsible for the reconciliation of UAPPA-E1; and
B. Chief Sub Directorate Accounting Kas General Negara on behalf of BUN.
(8) BAR as referred to in paragraph (6) for the reconciliation as to the paragraph (3) the letter b is signed by:
a. The official responsible for the reconciliation of UAPA; and
B. Chief Sub Directorate Accounting Kas General Negara on behalf of BUN.
(9) BAR as referred to in paragraph (6) for the reconciliation as to the paragraph (3) the letter c is signed by:
a. Officials for the reconciliation of VAPOR VAPOR; and
B. Chief Sub Directorate Accounting Kas General Negara on behalf of BUN.
(10) The form and content of the BAR as referred to in paragraph (7) to the paragraph (9) is made in accordance with the format as set forth in the Reconciliation Module in the Order of the Drafting Financial Statements of the State General Treasurer and the Ministry of State/Society as set forth in the Attachment that is an inseparable part of the Regulation of this Minister.
Section 10
Reconciliation of UAPPA-E1, UAPA, and VAPOR BUN with VAPOR AP as referred to in Section 9 is implemented in accordance with the Reconsilation Module In order to assemble the financial report scope of the country's public treasurer and the Ministry of State/Society as set forth in the Attachment that is an inseparable part of the Regulation of this Minister.
BAB VII
SANCTION
Section 11
(1) The introduction of the sanctions as referred to in Article 3 of the paragraph (11), Section 5 of the paragraph (12), Section 7 of the paragraph (11) is performed by KPPN by returning the SPM which has been submitted by the UAKPA/unit of work.
(2) The SPM ' s (2) Return of the SPM as referred to in paragraph (1), is excluded against the SPM-LS Shopping Employees, SPM-LS to third parties, and the Return SPM.
(3) The introduction of the sanction as referred to in paragraph (1) does not free:
a. UAKPA and UAKPA BUN to do reconciliation with UAKBUN D/KPPN;
B. UAPPA-W to conduct reconciliation with UAKKBUN-Kanwil;
C. UAKPA and UAKPA BUN to reconciliation with UAKBUN-Centre.
(4) The introduction of the sanctions d reconciliation with UAKBUN-D/KPPN after being subjected to sanctions, KPPN publishes SP3S in conjunction with the BAR issuance.
(2) With the publication of the SP3S by KPPN as referred to in paragraph (1), the awarding of the sanctions as referred to in Article 11 of the paragraph (1) is declared to be not applicable.
(3) The SP3S as referred to in paragraph (2) is delivered to the Power of the Budget User.
Section 13
(1) In terms of UAPPA-W having executed a reconciliation with UAKKBUN-Kanwil after being imposed on sanctions, KPPN published the SP3S after receiving a proposal from Kanwil DJPBN.
(2) With the publication of the SP3S by KPPN as referred to in paragraph (1), the awarding of the sanctions as referred to in Article 11 of the paragraph (1) is declared to be not applicable.
(3) The SP3S as referred to in paragraph (2) is delivered to the Kanwil DJPBN Boiling Budget User Power.
Section 14
(1) In terms of the UAKPA and UAKPA BUN have exercised a reconciliation with UAKBUN-Central after being subjected to sanctions, KPPN published the SP3S after receiving a proposal from the UAKBUN-Centre.
(2) With the publication of the SP3S by KPPN as referred to in paragraph (1), the awarding of the sanctions as referred to in Article 11 of the paragraph (1) is declared to be not applicable.
(3) The SP3S as referred to in paragraph (2) are delivered to the Power Users of the State Treasury Management Directorate as the UAKBUN-Hub.
Section 15
The execution of the sanctions as referred to in Section 11 to Section 14 is exercised in accordance with the Reconsilation Module in order to order the scope of the financial statements of the country's general treasurer and the Ministry of State/Institute as listed in The attachment that is an inseparable part of the Regulation of this Minister.
BAB VIII
OTHER PROVISIONS
Section 16
(1) In order to improve the quality of the presentation of financial statements, the BUN Power accounting unit conducts internal reconciliation before conducting reconciliation with the Budget Users and delivering the BUN Power-level financial report to the accounting unit at On top
(2) Further provisions on the manner of internal reconciliation on the BUN Power accounting unit as referred to in paragraph (1) are governed with the Regulation of the Director General of the Treasury.
BAB IX
CLOSING PROVISIONS
Section 17
At the time the Minister ' s Regulation is in effect, the provisions of reconciliation as set out in the Regulation of the Director General of the Treasury Number PER-36/PB/2009 on the Guidelines of Reconciliation and Drafting The Financial Statements of General Treasurer The state, revoked and declared does not apply.
Section 18
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 31, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
MUHAMAD CHATIB BASRI
Promulgated in Jakarta
on December 31, 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
Attachment:
bn1614-2013
