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is provided for the holding of government affairs which is the duty and authority.

(2) the Finance Minister, in addition to the PA on the budget section for the ministry he has led, also acts as the PA on a budget section that is not classified within the budget section of the Ministry of State/Certain Instituts.

Article 3

The Minister/Leader of the Institute as referred to in Article 2 of the paragraph (1) governs further implementation of the budget on the part of the budget that is its responsibility under the terms Laws of State Finance.

Article 4

(1) Ministers/Leaders of the Institution/PA are formally responsible and materiel to the President for the implementation of the Ministry of State's budget policies/Institution/Institution/IBM It is in accordance with the provisions of the Laws.

(2) The formal responsibility as referred to in paragraph (1) is the responsibility for the financial management of the Ministry of State/Instituted.

(3) The responsibility of the materiel as referred to in paragraph (1) is Liability for the use of the budget and the results achieved over the country's budget load.

(4) the implementation of the responsibility of the Minister of Finance as the PA on the budget section that is not grouped in the budget section of the Ministry of State/Institution Certain terms in Section 2 (2) are set:

a. in terms of activities financed not being the task and function of the Ministry of Finance, the Finance Minister is solely responsible for formally; and

b. in the event of the activities being financed is the task and function of the Ministry of Finance, the Finance Minister is formally responsible and materially in accordance with the provisions of the Laws of the Laws.

Article 5

(1) Minister/Leader of the Institute as of PA authorities:

a. designate the head of the Working Unit carrying out the activities of the Ministry of State/Instituts as KPA; and

b. establish other State Treasury Officials.

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(2) The authority of the PA to establish the State Treasury Officer as referred to in paragraph (1) the letter b is devolve to the KPA.

(3) In certain respects, the PA may appoint officials other than the head of the Working Unit as KPA.

Article 6

(1) The KPA designation as referred to in Article 5 of the paragraph (1) letter a and paragraph (3) is ex-officio.

(2) The KPA designation is not tied to the budget year period.

(3) In the event that no official change has been designated as KPA at the time of the budget year period, the KPA designation of the budget year ago still remains in effect.

(4) The KPA designation expires if the budget is not allocated for the same program in the next budget year.

Article 7

(1) The KPA designation for the conduct of joint business funds is performed by the Minister/Leader of the Upper Institution Governor/Bupati/Mayor.

(2) The designation of the KPA for the exercise of deconcentration of funds is performed by the governor as a part of the government's affairs which are the authority of the Ministry of State/Society.

(3) The KPA's designation for the execution of a master's duties is performed by the Minister/Chairman of the Institute on the proposal of the Governor/Bupati/Mayor.

(4) In order to accelerate implementation of the budget, the Minister/Board of Directors may delegate the KPA designation for the execution of joint affairs and the duties of the host to the Governor/Bupati/Mayor.

Section 8

In order for the budget execution, the KPA has the task and authority:

a. assemble DIPA;

b. establish PPK and PPSPM;

c. establish the committee/officials involved in the implementation of activities and budgets;

d. establish an activity execution plan and a fund-raising plan;

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e. doing actions that result in the State Shopping budget spending;

f. conduct invoices and payment orders on the state budget load;

g. provide supervision, consulting, and execution of activities and budgets;

h. oversee the application of documents and transactions related to the execution of activities and budgets; and

i. Drafting a financial and performance report in accordance with the Laws of the Law.

Article 9

In certain conditions, the post of PPK or PPSPM as referred to in Article 8 of the letter b can be captured by the KPA.

Article 10

(1) The KPA is formally responsible and materiel to the PA for the execution of activities that are in its application.

(2) The formal responsibility as referred to in paragraph (1) is the responsibility of the The execution of the duties and authority of the KPA as referred to in Section 8.

(3) The responsibility of the material as referred to in paragraph (1) is the responsibility of the budget and output (output) output generated by the load State budget.

Paragraph 2

Committer Committer

Article 11

(1) The PPK exercises the authority of the KPA as referred to in Article 8 of the letter e.

(2) the PPK as referred to in paragraph (1) may be specified more than 1 (one).

(3) The rate of PPK is not tied to the budget year.

(4) In the event that no official change is set as a PPK at the time of the budget year period replacement, the designation of PPK years of the budget still remains in effect.

(5) The office of PPK should not be caught by PPSPM and treasurer.

(6) In terms of the KPA designation expires as referred to in Article 6 of the paragraccept, store, view, view, and

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Responsible for the money for State Shopping in order to conduct the APBN on the Office/Work Unit of the Ministry of State/Nonministry Government.

33. An Associate is a person who is appointed to help the Treasurer to make a payment to the right to support the execution of certain activities.

34. The next country-owned goods, abbreviated BMN, are all goods purchased or acquired on an APBN load or derived from any other authorized acquisition.

35. Supply Money is a specific amount of work that is given to the Treasurer to finance the day-to-day operations of the Workforce or to finance the expenses which according to the nature and purpose is not possible. through the direct payment mechanism.

36. State officials ae duty of the provision of the supply money as referred to in paragraph (1), includes:

a. accepting and storing inventory money;

b. Conduct a bill test that will be paid out of the supply money;

c. doing the payment is from the stock money under the KPA command;

d. deny the payment command if the invoice does not meet the requirements for payment;

e. make cuts/polling of the payments he does on the obligation to the State;

f. Lease the State to the Country's General Cash Account;

g. Set up a supply of stock transactions;

h. host a supply of the supply money transaction;

i. Manage the inventory of the stock deposit;

j. deliver the treasurer ' s accountability report to the BUN Financial and Power Torture Agency; and

k. Perform other non-production tasks.

Section 24

(1) The Treasurer is personally responsible for the valuable money/mail that is in its management.

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(2) The Treasurer of the Spend is functionally responsible for the management of the money/letter of value which is its responsibility to the Power of BUN.

Section 25

(1) The Treasurer is a functional official.

(2) Officials/employees who will be appointed as Treasurer of Spending must have a treasurer certificate published by the Finance Minister or an official appointed.

Article 26

Further provisions on the terms and conditions of appointment, career coaching, sanction imposition, and the dismissal of the Treasurer of Acceptance and Spending are governed by the Regulation of the Minister of Finance.

Article 27

(1) In order to improve the effectiveness and efficiency of execution shopping budget, the head of the Workforce can lift the Treasurer Spending Treasurer.

(2) Officials/employees who will be appointed as Treasurer Spending Treasurer must have a treasurer ' s certificate published by the Finance Minister or Designated officials.

(3) The Treasurer of Associate Spending as referred to in paragraph (1) is in charge of assisting the Treasurer of Spending in performing the duties of the Program.

(4) The Assistant Spend Treasurer is responsible to the Treasury Spending.

(5) Treasurer Spending Be personally responsible for the valuable money/mail that is in its management.

(6) The provisions of the manner and terms, appointments, duties, sanctions, and removal of the Associate Spend are set up with the Finance Minister Rule.

Section 28

Further provisions regarding the Treasurer ' s Certificate of Acceptance as referred to in Section 21 paragraph (2), the Treasurer certification of the Spend as referred to in Article 25 of the paragraph (2), and Master's certification of the supplier's expense as intended in Section verse (2), set with the Presidential Regulation.

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BAB III

BUDGET EXECUTION LIST

section Section

The drafting of the Budget Implementation filings

Article 29

(1) After the APBN is set, the details of the Government ' s shopping budget The center is designated by the Presidential Decree.

(2) Prior to the details of the Central Government's spending budget as referred to in paragraph (1), the Minister of Finance may inform the entire Minister/Leader of the Institution to compose the DIPA each Ministry of State/Institution.

(3) the Minister/Leader of the Institution Drafting the DIPA for the Ministry of State/Instituts based on the details of the Central Government ' s shopping budget as referred to in paragraph (1).

(4) The Minister/Leader of the Institute delivered the DIPA as referred to in paragraph (3) to the Minister of Finance as the slowest BUN in the first week of December, in order to obtain authorization.

(5) The DIPA Delivery as contemplated on paragraph (4) by the Ministry of State/Instituts that have the General Services Board attached to the Public Service Agency's work plan and budget.

Section 30

(1) DIPA is compiled based on the performance-based budget.

(2) DIPA as referred to in paragraph (1) detailed according to the classification of functions, organizations, and types of shopping.

Article 31

The DIPA is at least a load:

a. target to be achieved;

b. The budget pagu is allocated;

c. functions, programs, activities, and shopping types;

d. Activity location;

e. pay office;

f. the fund's withdrawal plan; and

g. Funding plan.

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Article 32

The refund plan as referred to in Article 31 of the least bit of the letter f contains:

a. Activities, output, and shopping types;

b. withdrawal period; and

c. nominal number of withdrawans.

Article 33

The fund acceptance plan as referred to in Article 31 of the minimum g of the letter contains the least:

a. type of acceptance;

b. storage period; and

c. nominal number of receipts.

Article 34

Further provisions regarding the drafting of the DIPA are set up with the Minister of Finance Regulations.

The Second Section

Passage Of The Implementation Filling List Budget

Article 35

(1) Minister of Finance as BUN passed the DIPA received from the Ministry of State/Instituations.

(2) The authority of the Minister of Finance as referred to in paragraph (1) may be delegated to the designated official.

(3) The Disappointment of the DIPA as referred to in paragraph (1), is carried out after the suitability of the DIPA content.

(4) The conflict as referred to in paragraph (3) is least included:

a. the suitability of the elements as referred to in Article 31 of the letter a up to the letter d with the Government Shopping details specified in the Presidential Decree;

b. the suitability of the funds withdrawal plan as referred to in Section 31 of the letter f with the Activity plan to be implemented; and

c. the suitability of the funds receipt plan referred to in Section 31 of the letter g with the State Revenue target and receipt of financing on APBN.

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(5) The DUN's concern by the Minister of Finance as BUN is a statement of readiness of the BUN to provide money in carrying out the budget according to the withdrawal plan of the funds listed in the DIPA.

Article 36

(1) the Finance Minister as BUN delivers the authorized DIPA to the PA/KPA, the BUN Power, and the Financial Examiner Agency.

(2) The DIPA as referred to in paragraph (1) is used by PA/KPA as the basis of execution payment.

(3) The DIPA as referred to in paragraph (1) is used by the Power of BUN as the basis in the grant of funds.

Article 37

Further provisions concerning the authorizations of the DIPA are governed by the Regulation of the Minister of Finance.

Third Secti by the Minister of Finance as BUN.

(4) The Expense of the Treasurer is not bound for a budget year period.

(5) In the event of no change of officials appointed as Treasurer of Spending at the turn of the budget year period, the appointment of the Treasurer The current budget year will remain in effect.

(6) The office of the Treasurer is not to be captured by the KPA or the Power of BUN.

Section 23

(1) The Treasurer of the Spend is carrying out the duty of duty on the supply money.

(2) The execution of the duty of th(3) is delivered by the Minister/Chairman of the Instituts as the PA to the Minister of Finance as BUN.

Section 55

Further provisions regarding PNBP's enterprise are governed by the Regulation of the Minister of Finance.

Section 56

(1) the Finance Minister as the Fiscal Manager is responsible for the implementation of grant income.

(2) In carrying out the responsibility as referred to in paragraph (1), the Minister of Finance organizes the company ' s revenue of grant income.

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(3) Revenue grants must be managed in APBN.

(4) Revenue grants are deployed to the State Kas account.

(5) In terms of the Ministry of State/Institution receiving direct grant income, the Ministry of State/Institutionable can use the grant revenue without having to be tuned to the State Kas first based on the mechanism set out in the provisions of the Laws of the Law.

BAB V

IMPLEMENTATION OF SHOPPING BUDGET

Section 7.eness

Implementation of Committing

Section 57

(1) In carrying out the spending budget, the PPK makes and carries out commitments according to the budgeted budget limit. set in the DIPA.

(2) The already bound budget shall not be used for any other need.

Section 58

(1) The making of commitments as referred to in Article 57 for the procurement of Government goods is carried out in form agreement.

(2) The absence of barang/services as referred to in paragraph (1) is conducted under the provisions of the Regulation of the Government.

Article 59

(1) the procurement process prior to the existence of signing of the agreement may be done before the budget year begins after the plan work and the budget is approved by the People's Representative Council.

(2) The signing of the agreement was made after the DIPA was passed and effective.

(3) For the purposes of the process as referred to in paragraph (1), the PA notified the KPA Activities details and the number of pagu allocations every Working Unit in the Ministry of State/Institute environment.

(4) Funding for the process as referred to in paragraph (1) may be charged on the budget year running along the funds allocated in DIPA.

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Section 60

The form of the agreement for the procurement of goods and services up to a certain value limit in accordance with the provisions of the Laws of the Laws may be proof of purchase/payment.

Section 61

(1) The agreement on procurement of goods/services is executed on 1 (1) year budget.

(2) In terms of agreement on procurement of goods/services weighing more than 1 (one) budget year, the agreement is intended created and executed upon the approval of authorized officials.

(3) Further provisions of the agreement on the procurement of goods/services weighing more than 1 (one) year budget as referred to in paragraph (2) are set up with the Finance Minister ' s Regulation.

Article 62

(1) the Agreement in budget execution can be partially financed or entirely from:

a. loan and/or grant in the country; or

b. a loan and/or overseas grant.

(2) The agreement whose prime source is derived from the loan and/or grant in the country as referred to in paragraph (1) the letter a is exercised in accordance with the provisions of the Rules of the Invitation.

(3) The agreement whose prime source is derived from loans and/or grants abroad as referred to in paragraph (1) the letter b must meet the provisions:

a. Setting up a new version of the file. the value of the agreement in the form of a foreign exchange cannot be changed in the form of Rupiah currency;

c. the value of the agreement in the form of the Rupiah currency cannot be changed in the form of a foreign exchange;

d. the value of the agreement in the form of a foreign exchange, unable to overload the pure Rupiah funds; and

e. agreements relating to the use of domestic production goods/services cannot be performed in a foreign exchange.

(4) The Agreement as referred to in paragraph (2) and the paragraph (3) exercised by more than 1 (one) year of the budget does not require the consent of the authorized officials as referred to in Article 61 of the paragraph (2).

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(5) The agreement that does not refer to the terms as referred to in paragraph (3) letter b, letter c, letter d, and letter e may be exercised upon first receiving the Finance Minister's approval.

(6) Agreements financed in part or in total with foreign loans through export credit facilities are carried out in accordance with the provisions of the Laws.

(7) Further provisions regarding the granting of consent as referred to in paragraph (5) are governed by the Regulation of the Minister of Finance.

Article 63

(1) PA/KPA may conduct a policy of the agreement using the foreign exchange that The funds are sourced from pure Rupiah.

(2) The implementation of the payment of the agreement as referred to in paragraph (1) is charged in the DIPA with the value of the foreign exchange equivalents.

(3) The provisions of the manner of the implementation of the payment of the above the procurement agreement of goods/services using the foreign exchange whose funds are sourced from Pure rupiah is further set up with the Finance Minister Regulation.

Article 64

(1) Commission, rabat, cutout, and other reception by name and in any form may be assessed with money, which is directly or indirectly with respect to the sales activities and/or the procurement/services in order to perform the APBN, which is the right of the country.

(2) The right of the country as referred to in paragraph (1), in the form of money, must be paid to the State Kas and to be set up as State Revenue.

(3) The rights of the country as referred to in paragraph (1), in a form of goods, submitted to the state and noted as State Property.

Second Section

Settlement of the Bill to the State

Article 65

(1) Completion of the bill to the State on the expense of the State Shopping budget The APBN is held on the basis of valid rights and evidence to obtain payment.

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(2) The payment of invoices to the State is done directly from the State Public Cash Account to the entitled.

(3) In terms of payment directly to the entitled as referred to in paragraph (2) not to be performed, directly payment of the invoice to the State may be exercised through the Revenue Treasurer.

Section 66

(1) In terms of the payment directly as referred to in Section 65 of the paragraph (2) and the paragraph (3) cannot be implemented, the payment of the bill to the State is done through Supply Money mechanism.

(2) Supplied Money as referred to in paragraph (1) is managed by the Treasurer of Spending and used for the execution ofrt to the Minister/Leader of the Institution.

Section 53

(1) In devoting the PNBP vote, the KPA may account for the owed PNBP of the payments that It does.

(2) The KPA is responsible for the PNBP's company as referred to in the paragraph (1).

(3) In view of PNBP's liability, each KPA is required to deliver a report of the PNBP's realization to the Minister/Leader of the Institution.

Article 54

The realization report of the PNBP Ministry of State/Institute as contemplated In Article 52 and Article 53 of the paragraph ged by the social security organizer in accordance with the provisions of the Laws of the Law.

(4) The terms of the order of granting and payment of compensation to the officials/employees serving abroad as referred to in paragraph (1) of the letter a set up with the Presidential Regulation.

(5) Further provisions of the Agreement. the implementation of retirement shopping, waiting money, and other social contributions as referred to in paragraph (3) are governed by the Regulation of the Minister of Finance.

Section 78

Implementation of the payment of employee spending as referred to in Article 77 of the paragraph (1) performed under a staffing decision letter and/or Regulation Employee-in-business.

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Section 79

(1) PA/KPA is authorized and responsible in the management and maintenance of the employee's shopping payment as referred to in Section 77 of the paragraph (1) letter of a and letter b.

(2) In managing employee shopping as referred to in paragraph (1), KPA may appoint officers to manage and view the employee's shopping payment.

(3) Officers as referred to in paragraph (2) are responsible to KPA.

Section 80

(1) Compensation to officials who serve in the country or abroad as referred to in Section 77 of the paragraph (1) of the letter of a salary and/or allowance or in any other form.

(2) Payment The compensation of salary and/or other benefits or in other forms as referred to in the paragraph (1) shall be carried out every month under the terms of the employee's decision and/or under the provisions of the Laws of the Employee of the Service.

(3) The execution of compensation payments is a salary payment and/or allowance as referred to in paragraph (2) is performed every month on the first day of work.

(4) In certain conditions the exercise of the compensation payment is a pay payment and/or the allowance may be excluded from the arrangement in the paragraph (3).

(5) The terms of payment of payment and/or allowances in certain conditions as referred to in paragraph (4) are governed by the Regulation of the Minister of Finance.

Section 81

(1) the President or Minister/Leader of the Institution establish a staffing decision letter that results in charging at the State Shopping budget.

(2) The President or Minister/Leader of the Institution as referred to in paragraph (1) may appoint officials in the Ministry environment/Institution for sign a staffing decision letter.

Article 82

(1) Improvement As defined in Article 80, paragraph (1) may be a food/rice allowance.

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(2) The Minister of Finance defines the unit of price and the provision of food allowance/rice as referred to in paragraph (1).

Section 83

(1) Pay and allowances payments to civil servants and State Officials by taking into account the obligations of the civil servants and State Officials to the organizers of the social security in accordance with the provisions of Regulation Legislation.

(2) The KPA is responsible in taking into account the obligations of the civil servants and State Officials to the organizer of the social security as referred to in paragraph (1).

Section 84

(1) The payment of employee spending to public servants, State Officials, and/or Other Officials is exercised directly to the account of each employee.

(2) Shopping of the employee to the civil servant, State Officials, and/or Other officials as referred to in paragraph (1) may be paid through the Treasurer of Spending after receiving approval from the Power of BUN.

Article 85

Further provisions on the implementation of employee shopping payments are set up with the Minister of Finance Regulations.

Paragraph 2

Shopping Goods and Modal Shopping

Section 86

In support of the duties and functions of the Ministry of State/Instituations, in the APBN provided the budget allocation of goods and/or capital expenditures.

Article 87

(1) The shopping of goods as referred to in Article 86 is most in the least included:

a. shopping for goods and/or services;

b. Maintenance shopping;

c. shopping trip service; and

d. shopping items to be submitted to the community.

(2) The shopping of the goods as referred to in paragraph (1) is used in accordance with the least to finance:

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a. Office needs daily;

b. Non-physical employment;

c. the procurement of the consumables; and/or

d. procurement of goods to be submitted to the community.

Article 88

(1) The shopping of goods and/or services as referred to in Article 87 of the paragraph (1) letter a may be an honorarium.

(2) To the civil servants, State Officials, and/or Other officials involved in the tim/panitia/working group may be granted an honorarium as referred to in paragraph (1) that is in effect in accordance with the provisions of the Laws of the Law.

(3) The provisions of the manner of awarding honorarium as referred to in paragraph (2) are governed by the Regulation of the Minister of Finance.

Article 89

(1) In maintaining the condition of fixed assets and other assets under normal conditions, in APBN provided maintenance shopping allocation.

(2) The provisions of the layout of the maintenance shopping budget are set up with the Minister of Finance Regulations.

Article 90

(1) Shopping travel services as intended in Article 87 paragraph (1) letter c given to civil servants, State Officials, Officials Others, and/or other parties that carry out service travel under the command of the authorized officials.

(2) The overseas service trip first requires the President or the designated officer ' s permission.

(3) The provisions of the rules the way the service travel is set up with the Minister of Finance Regulation.

Article 91

(1) The employees who are transferred may be given the severance money unless in place the new housing is housing.

(2) The provisions of The guidelines and the implementation of severance money move are arranged with the Minister's Rules. Finance.

Section 92

(1) In the conduct of strategic and special activities, the leaders of the state agencies and the Minister/Board of Directors are provided

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The budget of the operational fund is set by the President's Decision.

(2) The use of the operational funds as referred to in paragraph (1) is performed flexibly with regard to the

(3) The provisions of the conduct of operational funds for the leadership of the state institutions, the Minister/Leadership of the Institution are governed by the Regulation of the Minister of Finance.

Article 93

(1) Capital Shopping as referred to in Section 86 constitutes budget expenditure for acquire orcle 77

(1) Employee shopping is at least comprised of:

a. compensation in the form of money or goods provided to the official duty officer/employee in the country or abroad in return for the work that has been implemented;

b. retirement shopping and waiting money; and

c. Other social contributions.

(2) The work referred to in paragraph (1) the letter a does not include work related to the establishment of capital.

(3) Shopping of the employee as referred to the paragraph (1) of the letter b, and the letter c is manaernment obligations by contributions or dues to international financial organizations/institutions that have not been accommodated in the Ministry budget section Country/Weak;

d. shopping reserve of fiscal risk;

e. shopping in anticipation of urgent needs;

f. Unexpected expense shopping/not suspect; and

g. Other expenditure shopping.

Article 108

(1) Minister of Finance as BUN authorities manage other shopping budgets-others.

(2) In order to manage other shopping budgets as referred to in paragraph (1) the Finance Minister acts as the PA on other shopping budgets-other.

(3) The Finance Minister as the PA over other shopping budgets-others appoint a level of echelon I in the Ministry of Finance's environment to run the function of the PA.

(4) the Finance Minister as the PA over other spending budgets-others assign officials to the Ministry of State/Institution that uses other shopping budgets-others as KPA.

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Article 109

The drafting and enactment of DIPA over other shopping budgets-others may be conducted within the budget year running in accordance with:

a. planning; and/or

b. a request for use of other shopping funds delivered by the Minister/Chairman of the Institution to the Minister of Finance as the PA for other shopping.

Article 110

Further provisions regarding the implementation of other shopping budgets-others are set up with the Finance Minister Regulation.

Article 111

(1) In order to reduce the fiscal risk to APBN, the Finance Minister may conduct risk management contracts to provide protection against the risks of the condition shocks financial, economic and natural disasters by engaging insurance service provider agencies And/or risk-takers from within or outside of the country to bear urgent expenses resulting from unexpected circumstances.

(2) Shopping over expenses in connection with the institution of the service provider. The insurance and/or risk-taker as referred to in paragraph (1) is provided in the APBN.

(3) Further provisions on the manner of granting protection against the risks of the shocks of financial, economic and natural disasters as referred to in paragraph (1) are governed by the Regulation of the Minister of Finance.

Paragraph 7

Section Transfer to Regions

Section 112

In carrying out the financial balance between Government and local government, allocated transfer budget to the area in APBN.

Article 113

(1) Minister of Finance as fiscal manager is managing the transfer budget to the area.

(2) In the management of the transfer budget to the area as referred to in paragraph (1) the Finance Minister acts as PA over the transfer budget to the area.

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(3) The Minister of Finance as the PA on the transfer budget to the area appoints officials as level eselon I in the Ministry of Finance's environment to perform PA functions.

(4) The Minister of Finance as the PA on the transfer budget to the area as referred to in paragraph (2), establishes the official position of the Ministry of Finance as KPA.

Article 114

DIPA over the transfer budget to the area drafted under the provisions of the transfer of the transfer budget to the area.

Article 115

(1) KPA to implement the transfer budget to the area published a decision letter regarding the details of the transfer budget allocation to an area based on DIPA which has been passed by BUN/Power BUN.

(2) The decision letter as referred to in paragraph (1) is used as the basis for the implementation of the transfer of the transfer budget to the area.

(3) The implementation of the transfer of the transfer budget to the area is done directly from the State Kas account. to the Public Cash Account of the Region under the provisions of the Laws.

(4) In carrying out transfer transfers to the area, KPA can coordinate with the BUN Power and/or the associated State Acceptance authority to perform the State Reception realization.

Section 116

Conditions more further regarding the implementation of the transfer of the transfer budget to the area is governed by the Minister of Finance Regulation.

Paragraph 8

The Shopping Source of the Hibah

Article 117

(1) Shopping for the needs of the Ministry of State/Society may be sourced from a grant.

(2) Hibah as referred to in paragraph (1) may received directly by the Ministry of State/Institution of the grant.

(3) The implementation of the shopping of the grant as referred to in paragraph (2), carried out through the stage among others as follows:

a. giving register number;

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b. opening of grant accounts;

c. an adjustment of pagu grants in DIPA; and

d. shopping authorization.

(4) Tahapan in the execution of shopping whose resources are from the grant as referred to in paragraph (3) only used for grants received in the form of money.

Section 118

Terms on the layout implementation of the shopping sourced from the grant as referred to in Section 117 is set up with the Minister of Finance Regulation.

The Seventh Section

The Use of State Reception Is Not Tax

For Certain Activities

Article 119

Some PNBP funds may be used for certain activities in accordance with the provisions The laws of the region of PNBP.

Section 120

(1) The extent of the use of a portion of the State Reception fund is not a tax to finance certain activities performed by paying attention to the maximum limit of the thawing calculated based on the proportion of expenses against Acceptance.

(2) The use of a portion of the State Reception fund is not a tax to finance certain activities cannot exceed the pagu of the State Reception.

(3) Payments and Shopping for certain activities sourced from State Reception Is Not Taxes executed separately with shopping sourced in addition to the State Reception instead of Tax.

(4) In the maximum calculation of the refund maximum, the PNBP's unused deposit until the end of the budget year, can be used. to finance the activities of the next budget year after the receipt of the DIPA.

Section 121

The terms of the payment method for the use of a portion of PNBP's funds for certain Activities are set up with the Minister of Finance Regulation.

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Section Eighth

Completion of the Payment Act

Section 122

(1) Payment of invoices to the country committed to the right and/or paid exceeds that of the right a payment of the payment.

(2) The payment of honest payment as referred to in paragraph (1) must be redeployed to the State Kas account.

(3) The repayment to the State Kas account as referred to in paragraph (2) treated as a correction to the truthfulnece Regulations.

Paragraph 6

Other Shopping

Section 107

(1) In performing Activities that are urgent, unpredictable/unsuspect, and strategic as well as not expected recurrent, and other expenses are indispensed, in an APBN provided the allocation of other shopping budgets-another.

(2) Other shopping as referred to in paragraph (1) consists of:

a. Government shopping allocated to finance the needs of institutions that do not have a budget code;

b. shopping for non-continuous use;

c. shopping to pay Govus as referred to in Section 134 of the paragraph (2) of the letter d precedes its use for:

a. debt reduction;

b. backup formation; and

c. increased social security.

(2) The provisions of budget surplus utilization are set up with the Minister of Finance Regulation.

Article 137

(1) In the implementation of shopping to meet An APBN financing through debt, a PPK agreement with a third party in accordance with the budget limit set forth in the DIPA.

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(2) The process of procurement of goods/services prior to the signing of the agreement as referred to in paragraph (1) may be performed before the budget year begins.

(3) The signing of the agreement as contemplated on paragraph (1) is performed after the DIPA is passed and effective.

(4) The funding for the procurement of goods/services as referred to in paragraph (2) may be charged in the year of the budget running along the funds allocated in DIPA.

(5) Terms on the procurement process of goods/services as referred to in paragraph (2) are governed by the Regulation of the Minister of Finance.

Second Section

The Settlement of the State Debt in the Ministry of State/Institution

Section 138

(1) State debt may occur as a result of the exercise of income management, spending, and the wealth of the country performed by each Ministry of State/Agency as a PA/User BMN.

(2) the Minister/Board leadership as a PA/User is required to execute a State Debt Settlement in a timely management and/or responsibility.

(3) In the implementation of the completion of the Country's Debt Settlement, the following terms apply. as referred to in paragraph (2), the Ministry of State (the Ministry of State) does the least management of the State of the Country including the Activities:

a. Entrepreneurial;

b. billing;

c. supervision and control;

d. reporting; and

e. liability.

(4) The management of the State Debt as referred to in paragraph (3) is exercised under the provisions of the Invitation Regulation.

(5) In terms of billing efforts have been made but the State Debt is not paid off, The Minister/Leader of the Institution gives the State of the Union a complaint which has been declared to be jammed to the agency that is authorized to take care of the State's debt to be processed further in accordance with the provisions of the Rules of Law.

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(6) The Minister/Leader of the Institution delivered a report of responsibility for the management of the State Debt as referred to in paragraph (3) to the Minister of Finance as BUN.

Section 139

(1) Individual debtors and agencies make payment of the State Debt directly to the State Kas account.

(2) In certain matters the payment of the State Debt may be passed to the State Kas account through Treasurer's account acceptance.

(3) The terms of the payment method of the State Debt as referred to in paragraph (2) are governed by the Minister of Finance.

Third Section

Debt portfolio management

section 140

(1) The management of the debt portfolio is implemented through:

a. Debt restructuring; and

b. Value hedge transactions.

(2) The charges arising in the management of the debt portfolio as referred to in paragraph (1) are provided in APBN.

(3) The management of the debt portfolio as referred to in paragraph (1) is exercised by the Minister of Finance.

The Fourth Quarter

Payment of State Debt Oblivion

Article 141

(1) Finance Minister as fiscal manager

(2) In order of budgetable management as referred to in paragraph (1) the Finance Minister acts as PA on the debt budget.

(3) Finance Minister as PA over debt budget appoints officials a degree of eselon I in the Ministry of Finance environment to run PA functions.

(4) The Minister of Finance as the PA on the debt budget sets officials on the Ministry of Finance who are aiming at the function of the implementation of debt payments as KPA.

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Section 142

The drafting and enactment of the DIPA over the debt budget may be done within the budget year running in accordance with:

a. planning; and/or

b. the request for the provision of funds delivered by the official in the Ministry of Finance.

Article 143

(1) To safeguard the credibility of the country, the debt payment may exceed the DIPA pagu, predating the revision of the DIPA.

(2) The payment as referred to in paragraph (1) is contained in the APBN change or in the liability of the APBN implementation.

(3) The terms of the conduct of the debt repayment are governed by the Regulation of the Minister of Finance.

Fifth Section

Execution of Warranties

Article 144

(1) Finance Minister as BUN authorities provide warranty on behalf of the Government.

(2) Warranty as referred to by paragraph (1) is performed against:

a. The payment of the obligations of the parties is warranted according to the loan agreement/cooperation to the warranty recipient; or

b. The risk of a bail recipient.

(3) In exercising the authority as referred to in paragraph (1), the Minister of Finance acts as the PA on the obligations of the Government.

(4) the Finance Minister as the PA on the liability of a taming The government appoints officials as level of eselon I in the environment of the Ministry of Finance to exercise the function of the PA.

(5) The Minister of Finance as the PA on the obligations of the Government of the Government establishes an official in the Ministry of Finance who is to be enacting the function of granting assurances on behalf of the Government as KPA.

(6) the implementation of the Government of the Government's obligations is exercised under the provisions of the Laws of the Law.

Section 145

Drafting and the enactment of the DIPA on the Government ' s regulatory obligations may be conducted within the budget year running in accordance with the results

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calculations of the continence obligations under the Government's contractual obligations.

Article 146

(1) the implementation of the authoring of the commitment to the Government of the Government is embodied in the agreement of the Government of the Government. Government settlement.

(2) The implementation of the Government's bail obligations payment is based on the news of the event inspection of the claim signed by the PPK and the beneficiary.

(3) the implementation of the payment of the liability of the Licensee's obligations under the terms of the IBM International Program. The government as referred to in paragraph (2) is done directly from the Kas account Country to an account of a warranty based on the provisions of the Laws.

Article 135

(1) Payment Or a refund for the conduct of other financing as referred to in Article 134 of the letter f for the construction of an infrastructure project through the publishing of SBSN and the priority activities financed through loans, can be done through preliminary financing.

(2) The terms of the payment method as well as Referred to in paragraph (1) is governed by the Regulation of the Minister of Finance.

Article 136

(1) The APBN financing derived from the budget surpl a plural contract that is financed from a pure rupiah may be launched into the next budget year, but does not add next year ' s budget pagu; or

c. the rest of the work from an annual contract or year contract plural financed from PHLN and/or PHDN can be launched into the next budget year as long as its source and resources are still available.

Section 164

Further provisions regarding the implementation of State Spending and Spending on the end The budget year is set with the Minister of Finance Regulation.

BAB VIII

BUDGET EXECUTION IN DISASTER RECOVERY

Section 165

The provisions concerning the implementation of the budget in disaster countermeasures apply mutatis mutandis provisions of Chapter II, Chapter III, and Chapter V.

Section 166

In execution of a disaster relief budget that requires rapid, precise, priority, coordination, and security measures to be implemented as follows:

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1. The Minister of Finance as BUN may conduct unavailable expenses for the implementation of disaster countermeasures in the disaster emergency response stage;

2. The PA that is the subject of a disaster response coordination task may designate officials in the Ministry of State/other agencies or local government officials/employees of the Government as KPA/PPK/PPSPM/Treasurer/BPP to carry out the task of execution Disaster recovery budget.

3. Responsibility for the use of disaster relief funds in the disaster emergency response stage, treated specifically in accordance with the conditions of emergency and executed in accordance with principles of accountability and transparency.

Article 167

Spending as referred to in Section 166 of the next number 1 is proposed in the draft of the APBN change and/or delivered in the Budget Realization Report.

Article 168

(1) In case there is a remainder of the DIPA's pagu over Activities Disaster recovery, and which cannot be completed until the end of the year. budget, the rest of the DIPA pagu can be accommodated in one cross-section account.

(2) The disaster countermeasures event as referred to in paragraph (1) is a national priority activity with a national disaster status.

(3) The opening of the account The (1) section is proposed by the PA to the Minister of Finance as BUN to receive approval.

(4) The PA proposal to open the least view account contains the least:

a. reasons for the need for the opening of a cross account;

b. a statement of the remaining number of DIPA pagu that is proposed to be accommodated in the account in connection with its use;

c. a statement of responsibility for the use of the funds is referred to;

d. management mechanisms, conduction, and thawing of funds; and

e. Clarity of the management and retention time limit.

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(5) The Finance Minister's approval as BUN over the opening of a proposed account proposed by the PA as referred to in paragraph (3) may be given after conducting an assessment of the rudiness of the intended application.

(6) The Finance Minister's approval as BUN as referred to in paragraph (4) is the least of the following:

a. the number of rest of the DIPA pagu and its designation for use;

b. The management deadline, storage, and fluid funds of the funds; and

c. The identity of the bank where the performance account is opened.

(7) The appearance of the cross section as referred to in paragraph (1) is notified by the PA to the Board of Torture. Finance.

Section 169

Terms on the order of the thawing and payment of a cross-section account fund are governed by the Regulation of the Minister of Finance.

Article 170

PA as referred to in Article 168 and/or its ruler is responsible answer to the management, channing, and the drainage of the account funds.

Section 171

(1) the Minister of Finance as BUN authorities close the account of a cross section as referred to in Section 168 of the paragraph (1) if up to the end of the specified time limit there is still the remainder of the funds and/or the activities of not being able to resolved.

(2) The remaining amount of funds in the remaining reservoir account is further deployed to the State Public Cash Account as a refund receipt of the past year.

(3) Closing the appearance account as It is referred to in verse (1) by the Minister of Finance as BUN to the PA and the Board of Torture. Finance.

Article 172

The provisions regarding the implementation of the disaster countermeasures budget are governed by the Regulation of the Minister of Finance.

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BAB IX

BUDGET EXECUTION COMPANY

Section Parts

Financial Transaction Viewer

Section 173

Treasury officials are responsible for the company's company Government financial transactions that are committed in accordance with the provisions of the Laws.

Section 174

(1) The financial transaction company of the Government as referred to in Section 173 is done to host the reporting and accountability of the budget execution.

(2) In the transaction company The Government's finances as referred to in paragraph (1), the treasury officials record any financial transactions referred to in accordance with the provisions of the Laws of the Law.

Section 175

Further provisions concerning the company's financial transaction company are governed by the Regulation of the Minister of Finance.

Second Section

Document Viewer

Section 176

Minister/Leader of the Institute As the PA and the Minister of Finance as BUN hosts an integrated APBN enterprise system to realize the implementation of APBN transparently and be accounted for.

Article 177

(1) The treasury officials are in charge. Answer for the company's financial transaction document. which he does in accordance with the provisions of the Law-invite Rule.

(2) The Minister of Finance as BUN sets the standard of the Government financial transaction document.

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Section 178

(1) For the purposes of orderly administration of the Government Financial Transaction Document, Minister/Chairman of the Institute as PA and Minister of Finance as BUN authorities set up the holding of the company A Government's financial transaction document that is within its scope of management and its responsibilities.

(2) The setting up of the company's financial transaction document as referred to in paragraph (1) is performed with Pay attention to the Government financial transaction document standard.

BAB X

SYSTEM COUNTRY FINANCIAL INFORMATION

Article 179

(1) The Minister of Finance as BUN organizes a data information system on the side of the agreement with the Government or who will obtain a payment from the Power of

a. Financing the activities of its funding is derived from PHLN/PHDN; or

b. Financing other specific activities which are national priority activities in accordance with the provisions of the Invitation Rules.

Section 163

Against the remainder of the work of a particular contract that is not resolved until the end the budget year, the following conditions apply:

a. the rest of the job value of the annual contract financed from the pure rupiah cannot be launched into the next budget year;

b. the rest of the job value of BUN.

(2) The data information system as referred to in paragraph (1) at least includes information about:

a. name;

b. Tax (NPWP);

c. bank account number; and

d. address,

of the parties conducting the agreement with the Government or who will obtain the payment of the Power of BUN.

(3) The data stored in the information system as referred to in paragraph (1) may only be used for the purposes of the State Shopping implementation.

(4) In certain terms the data is stored in the information system as Referred to in paragraph (1) may be used for other than the purposes of the State Shopping.

(5) The terms of the use of data other than for the purposes of State Shopping are referred to in paragraph (4) and the method of the company The party's data that performs the agreement with the Government or who will obtain payment from the Power of BUN is governed with the Regulation of the Minister of Finance.

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Section 180

(1) In order of APBN management and accountability, the Finance Minister organizes an integrated State financial information system.

(2) the country ' s financial information system integrated as referred to in paragraph (1) covering the information system on the Ministry of State/Institute and Local Government.

(3) The information system on the Ministry/Institution as referred to in paragraph (2) is the information system relating to the country ' s finances.

(4) The information system on the Local Government as referred to in paragraph (2) is the area financial information system.

(5) The provisions of the establishment of an integrated country financial information system are governed by the Regulation of the Minister of Finance.

BAB XI

provisions CLOSING

Section 181

At the time the Government Regulation is in effect:

1. All Laws that are the rules of execution of the provisions relating to the implementation of the APBN, are stated to remain in effect as long as not in conflict with the provisions of this Government Regulation; and

2. President's decision No. 42 of 2002 on the Guidelines for the Implementation of the Budget and Shopping of the State (State of the Republic of Indonesia 2002 No. 73, Additional Gazette of the Republic of Indonesia No. 4212) as it has been several times Last modified with the Presidential Regulation No. 53 of 2010 on the Second Amendment to the Presidential Decree No. 42 of 2002 on the National Convention on the Implementation of the State Budget and Shopping, revoked and declared to be not applicable.

Article 182

The rules of this Government go into effect on the date of promulgations.

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For everyone to know it, ordering the invitational of the Government Regulation with its placement in the State Sheet of the Republic of Indonesia.

Set in Jakarta on 7 June 2013

THE PRESIDENT OF THE REPUBLIC OF INDONESIA,

DR. H. SUSILO BAMBANG YUDHOYONO

UNDRASED in Jakarta on 7 June 2013

MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,

AMIR SYAMSUDIN

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