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Back NEWS REPUBLIC of INDONESIA No. 1627, 2013 the MINISTRY of finance. The loan. Grants. Overseas. The provision. Refund. The Ordinance.
REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA NUMBER 223/PMK.05/2013 ABOUT the PROCEDURES for PROVISION and REFUND (REFUND) to the LENDER and/or GRANTS ABROAD with the GRACE of GOD ALMIGHTY, MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: that in order to implement the provisions of article 80 paragraph (2) Government Regulation No. 10 in 2011 about the procedures for the procurement of Foreign Loans And Grants Acceptance, need to establish the regulation of the Minister of finance regarding the procedures for Provision And Refund (Refund) to the lender and/or External Grants The land;
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 inspection 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 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);
5. Government Regulation number 10 in 2011 about the procedures for the procurement of Foreign Loans and acceptance of Grants (State Gazette of the Republic of Indonesia Number 23 in 2011, an additional Sheet of the Republic of Indonesia Number 5202);
6. Regulation of the Minister of finance Number 151/FMD. 05/2011 about the procedures for withdrawal of Loans and/or Grants abroad;
Decide: define: REGULATION of the MINISTER of FINANCE REGARDING the PROCEDURES for PROVISION and REFUND (REFUND) to the LENDER and/or GRANTS abroad.
CHAPTER I GENERAL PROVISIONS article 1 In this ministerial regulation is: 1. Budget revenue and Expenditure of the State's next BUDGET is abbreviated annual financial plan approved by the State House of representatives.
2. Loans and/or Grants Abroad which further shortened PHLN are loans and/or grants abroad as stipulated in Government Regulation No. 10 in 2011 about the procedures for the procurement of Foreign Loans And Grants Acceptance.
3. the lender and/or Foreign Grants who subsequently called the Giver PHLN is creditors/donors that provide loans and/or party which gives grants to Governments that come from abroad.
4. The agreement is a written agreement regarding PHLN loans and/or grants between Governments with PHLN Giver.
5. Checklist of implementation of the budget which further shortened DIPA is document the implementation of the budget which is used as a reference for the budget user in performing the activities of the Government as the implementation of the STATE BUDGET.
6. Budget Users hereinafter abbreviated PA is the official holder of the use of budget authority ministries/institutions (K/L).
7. The power of the Budget Users hereinafter abbreviated KPA is officials who obtained power of Attorney from the PA to exercise some authority and responsibility for the use of the budget on K/L is concerned.
8. Pay Warrants hereinafter abbreviated MSS is a document published by the signatory official SPM to disburse funds sourced from DIPA.
9. Special Account is MSS MSS with funding sources or other documents TH equated sourced from PHLN by way of special account withdrawals.
10. Warrant Disbursement hereinafter abbreviated to SP2D is a warrant issued by the Office of the Ministry of the Treasury of the State (KPPN) as the power of the State General Treasurer (BUN) for the implementation of expenditure over BUDGET burden based on SPM.
11. Letters of Credit which further shortened L/C are written promises from the l/c issuing bank (issuing bank) acting at the request of the applicant (applicant) or for his own name to make a payment to a third party or the exporter or the exporter's power (the party that designated by the beneficiary/supplier) all meet the requirements of L/C.
12. Direct payment (Direct Payment) hereinafter abbreviated PL withdrawal is made by KPPN who was appointed at the request of the PA/KPA by means of applying a withdrawal (withdrawal of application) to the Giver PHLN to pay directly to the partner/the intended party.
13. Special Account (Special Account) are hereinafter referred to as Reksus is a Government account that is opened in the Ministry of Finance Bank Indonesia (BI) or the bank designated to hold and disburse funds PHLN and recoverable saldonya (revolving) once accounted for to the Giver PHLN.
14. Closing Date is deadline time for disbursement PHLN through the issuance of SP2D by KPPN.
15. Closing your Account is the deadline time for withdrawal PHLN which can be requested back substitution to Giver PHLN over spending has been done by the Government.
16. Refund obligation of Government is to refund withdrawals PHLN, including due to withdrawals PHLN conducted in the framework of the implementation of the STATE BUDGET that is financed from PHLN to Giver PHLN.
17. Warrant Withdrawal Bookkeeping PHLN hereinafter abbreviated to SP4HLN is a document published by the Directorate General of debt management that contains information regarding disbursement PHLN and budgeting information.
18. Notice of Disbursement or documents that equated hereinafter abbreviated NoD is a document that shows that Voters have done the disbursement PHLN PHLN or receive a Refund, which among other things contains information about the name, PHLN activity, amount of money, the way of withdrawal, and the date of the transaction is used as the source document recording the receipt of funding and/or revenue grants.
19. The General State of the Cash Accounts are hereinafter referred to as Account KUN is state money storage account as determined by the Minister of finance as the BUN to accommodate the entire acceptance of State and paying the entire expenditure of the State.
20. The clearance document Imposition the next account abbreviated WPR is a means of checking account withdrawals are standardized by BI to memindahbukukan top load funds into the account Reksus KUN or the intended account.
21. The remainder of the Budget Financing More abbreviated SiLPA is more difference between the realization of the income and expenditure budget and realization of report, as well as receipts and expenditures in the STATE BUDGET financing during the reporting period.
22. Warrants Bookkeeping/Endorsement hereinafter abbreviated SP3 is a warrant issued by the KPPN as the power of the BUN, that its function is equated to as SPM/SP2D, to his work unit to BI and published/endorsed as receipts and expenditures in the NATIONAL BUDGET over the realization of the withdrawal procedures through PL PHLN and/or L/C.
CHAPTER II SCOPE article 2 of the first part of the General regulations of the Minister include a Refund of: a. the expenditure BUDGET for the activity financed from PHLN which in practice is not in accordance with the Agreement (Ineligible Expenses) PHLN; and b. PHLN withdrawal in the framework of the completion of the administrative obligations of the Government agreement PHLN (Administrative Resolution).
The second part is Ineligible Expenses Ineligible Expenses article 3 referred to in article 2 letter a include: a. expenses that occur over the implementation of an activity that is completed after the Closing Date;
b. expenditure based on the process of implementation of the procurement of goods/services not in accordance with the provisions of the legislation;
c. expenses proved there are elements of corruption, collusion, and nepotism;
d. expenses erred in pembebanannya and can not be repaired;
e. expenditure that is not equipped with documents a legitimate expenses;
f. expenditure into the findings of the examiner; and/or g. other expenditure expressed in writing by the Giver PHLN as unauthorized expenditures.
The third section of the administrative Completion article 4 Administrative Settlement as stipulated in article 2 letter b include: a. PHLN that: 1. She was drawn but the cancellation or termination of the contract for the procurement of goods/services; and/or 2. the excess withdrawal occurs; and/or b. a fine delay completion of the work as a result of withdrawal PHLN; and c. Fund balance at Reksus after Closing the Account.
CHAPTER III the PROVISION of FUNDS and the IMPLEMENTATION of the REFUND article 5 (1) the provision of funds and the implementation of the STATE BUDGET mechanisms follow the Refund.
(2) the provision of funds and the implementation of the Refund as referred to in paragraph (1), based on the request of the Giver PHLN or in order to meet the provisions in the Covenant PHLN.
(3) the provision of funds in order to Refund to: a. Expenditure Ineligible as referred to in article 3; and b. Administrative settlement as stipulated in article 4 letter a and letter b, be the responsibility of the commissioning activities.
(4) Implementing the activities referred to in paragraph (3) is: a. K/L;
b. local government (local government);
c. regional owned enterprises (BUMD);
d. State-owned enterprises (SOEs); and/or e. goods/services provider (third party).
(5) in case of Refund associated with forwarding a loan and grant, then forwarding PA/KPA Part budget (BA) BUN is not included as implementing the activities referred to in paragraph (4).
(6) Ineligible Expenses became the examiner's findings as stipulated in article 3 letter f, then the refund of Expenses Ineligible referred deposited to the State Treasury in accordance with the legislation.
(7) upon completion of Administrative Refund referred to in article 4 of the letter c, implemented by the Directorate General of the Treasury (Ditjen PBN) in particular the management of the State Treasury Directorate (PKN) as Reksus Manager.
(8) in the framework of implementation of the Refund, in particular the Directorate PBN Ditjen PKN can coordinate with K/L, Regional/LOCAL, STATE-OWNED ENTERPRISES, third parties, and other parties.
CHAPTER IV of the ORDINANCE of the Ordinance first part REFUND Refund Over Expenditure Ineligible article 6 (1) Ineligible Expenses over the Refund referred to in article 3 of the PHLN pulled through ordinances: a. Reksus; and/or b. PL and the L/C.
(2) upon the Refund of expenses Ineligible through Reksus as referred to in paragraph (1) letter a, implemented appropriate procedures in Annex I which is part an integral part of the regulation of the Minister.
(3) upon the Refund of expenses Ineligible through the PL and the L/C as referred to in paragraph (1) letter b, implemented appropriate procedures in annex II that is part an integral part of the regulation of the Minister.
Article 7 (1) if the Government in particular the Ministry of finance does not agree on one or more of the expenditure declared Ineligible Givers PHLN as stipulated in article 3, in particular the Ministry of Finance seeks Government settlement with PHLN Giver.
(2) If after the completion of the efforts referred to in paragraph (1) it was agreed that one or more of the Ineligible Expenditure can be diverted to finance other programs/activities, in particular the Ministry of finance then the Government does not do the Refund to the Giver PHLN.
(3) the transfer of the financing programs/activities as referred to in paragraph (2), carried out in accordance with the legislation.
(4) when the settlement efforts as intended in paragraph (1) fails, the settlement of disagreements between the Government in particular the Ministry of finance with the Giver intended PHLN done based on the provisions of the Covenant PHLN.
The second part of the Ordinance Upon completion of Administrative Refund article 8 (1) Refund upon Administrative Settlement as stipulated in article 4 letter a and letter b, implemented appropriate procedures in Annex III which is an integral part of part of the regulation of the Minister.
(2) upon the completion of Administrative Refund referred to in article 4 of the letter c, implemented appropriate procedures in Annex IV that is part an integral part of the regulation of the Minister.
The third balance transfer/Remittance article 9 in the event that the provisions of a fine delay completion of the work referred to in article 4 of the letter b: a. is not set in the agreement PHLN; and/or b. No request for Refund of the Giver PHLN, hence the delay in question fine deposited to Account through a bank/postal KUN perceptions of appropriate legislation.
Article 10 in terms of the balance of funds in Reksus as referred to in article 4 letter c: a. greater than demand Refund from balance PHLN, then the excess funds to the account dipindahbukukan KUN in accordance with legislation;
b. do not set forth in the Covenant PHLN, then balance of funds to the account dipindahbukukan KUN in accordance with legislation.
CHAPTER v. ACCOUNTING TREATMENT of article 11 (1) the power of the BUN and/or K/L did a recording of Refund which is implemented on a fiscal year running as well as the previous fiscal year.
(2) the technical Provisions concerning the accounting treatment of the related registration Refund referred to in paragraph (1), provided for in the regulations the Director General of the Treasury.
The CONCLUDING CHAPTER VI article 12 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 Attachment: bn1627-2013 fnFooter ();
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