STATE NEWS
REPUBLIC OF INDONESIA
| No. 1627, 2013 | MINISTRY OF FINANCE. A loan. Grant. Overseas. Provision. Refund. Tata Cara. |
REGULATIONS OF THE REPUBLIC OF INDONESIA FINANCIAL MINISTER
NUMBER 223 /PMK.05/ 2013
ABOUT
ORDER THE PROVISIONING AND RETURN OF FUNDS (REFUND)
TO THE LENDER AND/OR GRANT ABROAD
WITH THE GRACE OF THE ALMIGHTY GOD,
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weighing: that to implement the provisions of Article 80 paragraph (2) of Government Regulation Number 10 of the Year 2011 on the Tata Way of Procurement Of Foreign Loans And Receipt Of Grants, it needs to establish the Finance Minister ' s Regulation on the Tata Way of Suppliers And A Refund (Refund) To The Lender And/Or Overseas Grants;
Remembering: 1. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);
2. Act No. 1 of 2004 on the State Treasury (State Sheet of Indonesia Year 2004 Number 5, Additional Gazette Republic of Indonesia Number 4355);
3. Law No. 15 Year 2004 on Examination And State Financial Responsibility (State Sheet Indonesia Year 2004 Number 66, Additional Gazette Republic of Indonesia Number 4400);
4. Government Regulation No. 71 of 2010 on the Governing Accounting Standards (State Sheet Indonesia Year 2010 Number 123, Additional Gazette Republic of Indonesia Number 5165);
5. Government Regulation No. 10 Year 2011 on Tata cara Procurement Of Foreign Loans And Receipt Of Grants (State Sheet Of Republic Of Indonesia Year 2011 Number 23, Additional Sheet Of State Republic Of Indonesia Number 5202);
6. Finance Minister Regulation Number 151 /PMK.05/ 2011 on the Tata Way Withdrawal Of Loans And/Or Foreign Affairs;
DECIDED:
Establish: FINANCIAL MINISTER REGULATION ON THE ORDER OF THE PROVISION AND RETURN OF FUNDS (REFUND) TO THE LENDER AND/OR GRANT ABROAD.
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. Foreign and/or Overseas Grants (PHLN) are loans and/or overseas grants, as referred to in Government Regulation No. 10 of 2011 on the Tata Way Procurement Of Foreign Loans And Grant Receipt.
3. Loan and/or Overseas Hibah, the next called the PHLN, is a creditor that provides a loan and/or a party that provides grants to the government originating from abroad.
4. The PHLN Agreement is a written agreement regarding the loan and/or grant between the Government by the PHLN.
5. The subsequent DIPA List of Governing Filings is the budgeting document used as a reference to the budget users in carrying out government activities as the implementation of the APBN.
6. The subsequent PA Budget User is the official holder of the state/agency (K/L).
7. The subsequent Budget User power (KPA) is an official who is authorized by the PA to carry out some of the authority and responsibilities of the use of the budget on the K/L in question.
8. The subsequent Repayment Order Letter (SPM) is a document published by the SPM signatory official to cash the funds sourced from DIPA.
9. Special Account SPM is a SPM with a DIPA source of funds or other published documents sourced from PHLN by means of a special account withdrawal.
10. The next Fundraising Warrant (SP2D) is a warrant issued by the State Treasury Services Office (KPPN) as the State General Treasurer (BUN) for the implementation of the expenditure of the APBN load. Based on SPM.
11. Letter of Credit which is subsequently abbreviated to L/C is a written appointment of a bank publisher L/C (issuing bank) acting on the request of the applicant (s) or on its own behalf to make payment to a third party or exporter or the exporter's power (designated by beneficiary/supplier) to the extent of the L/C.
12. The next Direct Payment (Direct Payment) is a withdrawal of funds made by KPPN which is designated by the request of PA/KPA by submitting a withdrawal application to the PHLN grant for pay directly to the accused/forwarding party.
13. Special Account (Special Account), which is subsequently called Reksus, is a Government account which the Finance Minister has opened to the Bank of Indonesia (BI) or bank appointed to house and channel the PHLN funds and can be restored saldonya. (revolving) after being held accountable to the PHLN.
14. Closing Date is the deadline for the thawing of PHLN funds through the issuer of SP2D by KPPN.
15. Closing Account is the deadline for the withdrawal of the PHLN fund which can be asked to return its replacement to the PHLN grant over the expenses of the Government.
16. Refund is the Government ' s obligation to restore the withdrawal of PHLN funds, including a result of the withdrawal of PHLN funding carried out in the framework of APBN financed from PHLN to the PHLN grant.
17. The following PHLN withdrawal warrant (SP4HLN) is a document published by the General Directorate of Debt Management which contains information on PHLN fluids and budgeting information.
18. Notice of Disbursement or the later published document NoD is a document indicating that the PHLN has performed the PHLN fluid or received a Refund, which among other contains information about PHLN, the name activities, amounts of money, means of withdrawal, and date of transactions used as source documents for receipt of financing and/or grant income.
19. The country's next public cash account called the Account of the KUN is the account of the state money storage designated by the Minister of Finance as BUN to accommodate the entire state's acceptance and pay the entire state's expenses.
20. The next ReAccount Load is a means of withdrawal of a giro account that is standardized by BI to standardize funds over the burden of Reksus to a KUN Account or an account to which it is intended.
21. The remainder of the next Budget financing abbreviated SiLPA is the difference between income realization and budget realization reports and shopping, as well as receipts and expense financing in the APBN during one period of reporting.
22. Order of the Order (SP3) is a warrant issued by KPPN as the Power of the BUN, which functions as a SPM/SP2D, to BI and the working unit to be standardized. admission and expenditure in APBN over the realization of PHLN withdrawrights through the PL and/or L/C. methods
BAB II
SCOPE
The First Part
General
Section 2
The Minister ' s regulations include the top Refund:
a. The APBN expenditure for the activities financed from PHLN that is in its implementation is not in accordance with the PHLN Agreement (Ineligible Spending); and
B. withdrawal of PHLN in order of administrative completion of the Government ' s obligations under the PHLN Agreement (Administrative Completion).
The Second Part
Ineligible Expense
Section 3
The Ineligible expenditure as referred to in Article 2 of the letter includes:
a. expenses that occurred on the execution of activities completed after the Closing Date;
B. expenses that are based on the process of execution of the procurement of goods or services that do not comply with the provisions of the laws of the laws;
c. The proven expenditure contained elements of corruption, collusion, and nepotism;
D. The expense that was erroneously in his disrepair and infixed;
e. expenses that are not equipped with valid expense documents;
f. expenses that are the examiners ' findings; and/or
G. other expenses expressed in writing by the PHLN Grant as an unauthorized expense.
The Third Part
Administrative Completion
Section 4
Administrative completion as referred to in Article 2 of the letter b includes:
a. PHLN which is:
1. Retracting but terminating or terminating the barang/jasa; and/or
procurement contract terminates.
2. There is an extra withdrawal; and/or
B. a fine late job completion as a result of the PHLN withdrawal; and
c. balance of funds at Reksus after Closing Account.
BAB III
THE PROVISION OF FUNDS AND EXECUTION
REFUND
Section 5
(1) The funding and implementation of the Refund follows the APBN mechanism.
(2) The funding and implementation of the Refund as referred to in paragraph (1), is based on the request of the PHLN grant or in order to comply with the provisions of the PHLN Agreement.
(3) The fund refunds in the Refund framework for:
a. Ineligible Expenses as referred to in Section 3; and
B. Administrative Completion as referred to in Section 4 of the letter a and letter b,
be the responsibility of acting activities.
(4) The executing of activities as referred to in paragraph (3) is:
a. K/L;
B. local government (Pemda);
c. Local-owned business entity (BUMD);
D. state owned enterprise (BUMN); and/or
e. Barber/service provider (Third Party).
(5) In terms of Refund related to the forwarding of the loan and the forwarding of the grant, then the PA/KPA Budget Section (BA) BUN is not included as executor of the activities as referred to in paragraph (4).
(6) For Ineligible Spend which is the examiner ' s findings as referred to in Article 3 of the letter f, then the return of Ineligible Spending is referred to the country's coffers as per the provisions of the laws.
(7) Refund of the Administrative Completion as referred to in Article 4 of the letter c, exercised by the Directorate General of the Treasury (General PBN) c.q. Directorate of Cash Management of the State (PKN) as the maintainer of Reksus.
(8) In the course of the implementation of Refund, the PKN Directorate General is able to coordinate with K/L, Pemda/BUMD, BUMN, Third Party, and other parties.
BAB IV
LAYOUT OF THE REFUND
The First Part
Set A Refund For Ineligible Expenses
Section 6
(1) The Refund of Ineligible Spending as referred to in Article 3 is done against the recalled PHLN through the layout:
a. Reksus; dan/or
B. PL and L/C.
(2) The Refund of Ineligible Spending through the Recsus as referred to in paragraph (1) letter a, exercised according to procedure in Appendix I which is an inseparable part of the Regulation of this Minister.
(3) Refund of Ineligible Spending via PL and L/C as referred to in paragraph (1) letter b, exercised according to procedure in Appendix II which is an inseparable part of this Minister's Regulation.
Section 7
(1) If the Government of c.q. the Ministry of Finance does not agree on one or more Ineligible Spending the PHLN is declared as referred to in Article 3, the Government of the C.q. Ministry of Finance is seeking its resolution with the Deliverer PHLN.
(2) If after the completion of the settlement effort as referred to in paragraph (1) it is agreed that one or more Ineligible Spend may be transferred to finance the other program/activities, then the Government of the Ministry of Finance does not Do a Refund to the PHLN.
(3) The acquisition of program financing/activities as referred to in paragraph (2), conducted under the provisions of the laws.
(4) If the attempted settlement as referred to in paragraph (1) fails, the resolution of the disagreement between the Government of c.q. The Ministry of Finance with the PHLN is meant to be conducted under the terms of the PHLN Agreement.
The Second Part
Set A Refund For Administrative Completion
Section 8
(1) Refund of the Administrative Settlement as referred to in Article 4 of the letter a and letter b, exercised according to procedure in Annex III which is an inseparable part of the Regulation of this Minister.
(2) Refund of the Administrative Completion as referred to in Article 4 of the letter c, exercised according to procedure in Annex IV which is an inseparable part of this Minister's Regulation.
The Third Part
Bookkeeping/Repayment
Section 9
In terms of the provisions of the delay in the completion of the work as referred to in Article 4 letter b:
a. not set in the PHLN Agreement; and/or
B. There is no Refund request from the PHLN.
then the late fine is referred to the dictor to the KUN Account via the bank/the perception post as per the laws.
Section 10
In terms of the balance of funds at Reksus as referred to in Article 4 of the letter c:
a. greater than the Refund request of the PHLN, then the excess balance of funds was transferred to the KUN Account according to the provisions of the laws of the laws;
B. not set up in the PHLN Agreement, then the funds balance is transferred to the KUN Account under the provisions of the laws.
BAB V
ACCOUNTING TREATMENT
Section 11
(1) The Power of BUN and/or K/L conducts Refund registrations executed on the running budget year and the previous budget year.
(2) The technical provisions concerning accounting treatment related to Refund registrations as referred to in paragraph (1), are governed in the Regulation of the Director General of the Treasury.
BAB VI
CLOSING
Section 12
The Minister ' s rules are beginning to apply at the date of the invitation.
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:
bn1627-2013
