Government Regulation Number 45 By 2013

Original Language Title: Peraturan Pemerintah Nomor 45 Tahun 2013

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c4f19a53640b363313231383534.html

Microsoft Word-URpp45-2013bt.doc STATE GAZETTE of REPUBLIC of INDONESIA No. 103, 2013 FINANCIAL State. Implementation. STATE BUDGET. The Ordinance. (Additional Sheets in a rather simplistic explanation of the Republic of Indonesia Number 5423) REGULATION of the GOVERNMENT of the REPUBLIC of INDONESIA NUMBER 45 2013 ABOUT PROCEDURES the IMPLEMENTATION of BUDGET REVENUE and EXPENDITURE of the COUNTRY by the GRACE of GOD ALMIGHTY the PRESIDENT of the Republic of INDONESIA, Considering: that to be able to implement the revenue and expenditure of the State, as well as the receipt and expenditure of State Budget contained in the revenue and Expenditure of the State as set forth in article 2 of Act No. 1 of 2004 on the treasures of the country as a more professional , open, and accountable, the need to establish a government regulation on the procedures for the implementation of the Budget of the State Expenditures and Revenues; Remember: 1. Article 5 paragraph (2) of the Constitution of the Republic of Indonesia in 1945; 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); www.djpp.kemenkumham.go.id 2013, no. 103 2 decide: define: GOVERNMENT REGULATION of the PROCEDURES for IMPLEMENTATION of the BUDGET of the STATE EXPENDITURES and REVENUES. CHAPTER I GENERAL PROVISIONS article 1 In this Regulation, the definition of: 1. The income and Expenditure Budget of the State, hereinafter abbreviated STATE BUDGET, the annual financial plan is the Government of a country that was approved by the House of representatives. 2. The Government is the Central Government. 3. State income is a Government recognized rights to supplement value of net worth. 4. the liability of the State is the Government Spending that is recognized as a deduction on the value of net worth. 5. State Acceptance is money that goes to the State Treasury. 6. The expenditure of State money is coming out of the State Treasury. 7. The State Treasury is the repository of State money as determined by the Minister of finance as Treasurer General of the State, to accommodate the entire Acceptance of State and paying the entire Expenditure of the State. 8. acceptance of taxation was all the country's Acceptance of domestic tax and tax on international trade. 9. Acceptance of the State grant is Income in the form of foreign exchange, a foreign exchange dirupiahkan, dollars, goods, services and/or securities obtained from grants that don't have to be paid back, originating from within the country or abroad. 10. Shopping a grant is any form of granting Government spending that was not accepted back, in the form of money, goods, services, and/or securities, specifically the allocation has been established. 11. Financing is any admission that need to be paid back and/or expense will be accepted back, both on the fiscal year in question as well as subsequent budgetary years. www.djpp.kemenkumham.go.id 2013, no. 1033 12. Accounts receivable State is the amount of money that must be paid to the Government and/or Government rights which can be assessed with the money as a result of agreements or other consequences based on the applicable legislation or other legal consequences. 13. The country's debt is the amount of money that must be paid in Government and/or Government obligations can be assessed with money based on the applicable legislation, treaties, or based on other legal reasons. 14. the Budget is the budget according to the nomenclature of the ministries/agencies and according to the State's General Treasurer function. 15. Minister/Leadership Institute is the official responsible for the financial management of the Ministries/institutions concerned. 16. Ministry of State/country/Institution is the Ministry of non governmental ministries/institutions of the State. 17. Budget Users hereinafter abbreviated PA is the official holder of the use of budget authority Ministries/agencies. 18. 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 Ministries/institutions concerned. 19. The unit of work is the organizational unit lines Ministry/Government Nonkementerian Agencies or units of local government organization that carries out the activities of the Ministries/government agencies Nonkementerian and has the authority and responsibility for the use of the budget. 20. The document is data, notes, and/or description relating to management and financial responsibility of the State, both written on paper or other means, as well as recorded in the form of/pattern whatsoever. 21. Activities are part of the program which was carried out by one or several Work Units as part of the achievement of measurable goals on a program and consists of a set of resource deployment act either in the form of personnel (human resources), the capital goods including appliances and technology, funds, or a combination of some or all of the resource type as input (input) to produce output (output) in the form of goods/services. www.djpp.kemenkumham.go.id 2013, no. 103 4 22. Checklist of implementation of the budget referred to hereafter, TH is Document the implementation of the Budget which is used as a reference in carrying out the activities of the PA Government as the implementation of the STATE BUDGET. 23. a Commitment Maker Officials subsequently abbreviated PPK is the official authorized by the PA/KPA to take decisions and/or performing actions that may result in the expenditure budget of the State. 24. The signing Officer Warrant Paying a further abbreviated as PPSPM is the official authorized by the PA/KPA to do the testing at the request of the payment and issuing payment orders. 25. The General Treasurer of the country which further shortened BUN is officials who are tasked to carry out the functions of the BUN. 26. The General Treasurer of State Power are hereinafter referred to as the power of the BUN is officials who are appointed by the BUN to perform the implementation of the STATE BUDGET in order to bursaries tend in a defined work area. 27. Letter of request for payment that is subsequently abbreviated SPP is a document issued by the KPA/PPK, which contains a request for payment of the Bill to the State. 28. the Pay Warrant further abbreviated MSS is a document published by the PA/KPA or other officials designated to disburse the funds were sourced from DIPA or other documents used interchangeably. 29. A warrant Disbursement hereinafter referred SP2D is a warrant issued by the KPPN as a Power BUN for the implementation of expenditure over BUDGET burden based on SPM. 30. The General State of the Cash Account is the account of the money the State specified by the Minister of finance as the BUN to accommodate the whole Acceptance of the State and pay the entire State Spending at the central bank. 31. Acceptance of the Treasurer is the person designated to receive, store, produce, menatausahakan, and account for the money income of State BUDGET implementation in order on a work Unit Office/Ministries/government agencies Nonkementerian. 32. The Treasurer of the spending was designated to receive, store, pay, menatausahakan, and www.djpp.kemenkumham.go.id 2013, no. 1035 charged money for the purposes of State Expenditure in the framework of the implementation of the STATE BUDGET at the Office/Unit Workplace Ministries/government agencies Nonkementerian. 33. The Treasurer Spending Maid is a person who is appointed to assist the Treasurer Expenditure to carry out payments to eligible in order to smooth implementation of certain activities. 34. State-owned Goods hereinafter abbreviated BMN is all goods bought or obtained over the STATE BUDGET burden or derived from other legitimate earnings. 35. Money Supply is cash advance work in a certain amount that is given to the Treasurer of expenditure to finance daily operations of units of work or finance the expenditures according to the nature and the purpose is not possible through direct payment mechanism. 36. State officials is the leadership and members of State institutions as referred to in the Constitution of the Republic of Indonesia in 1945 and State officials specified by law. 37. Other Officials are officials appointed by law in addition to State officials. 38. Public Bank is a bank that carry out business activities and conventionally or based on the sharia principles in its work providing services in payment traffic. 39. The liquidation is the Act of settlement of all assets and liabilities as a result of the expiration of the Ministries/Agencies/units of work. 40. The Budget Surplus is the difference between revenue and spending more during the one (1) period of reporting. CHAPTER II the State TREASURY OFFICIALS Considered Paragraph 1 user User Budget Budget Budget power user and article 2 (1) the Minister/Leadership Institute as organizer of certain Affairs in the Government of acting as a PA over parts of the budget www.djpp.kemenkumham.go.id


2013, no. 103 6 provided for the conduct of the Affairs of the Government that the task and those powers. (2) the Minister of finance, as well as the upper part of the PA's budget for his Ministry, also acting as the upper part of the PA's budget that are not grouped in the budget section of the Ministries/Agencies. Article 3 the Minister/leadership of the institutions referred to in article 2 paragraph (1) to further the implementation of the budgets set up section budgets that became his responsibility based on the provisions of Laws-invitation in finance of the country. Article 4 (1) the Minister/Chairman of the institution as the PA are responsible for formally and materially to the President over the implementation of the budget policy Ministries/agencies that the acquisition in accordance with the provisions of the legislation. (2) formal responsibility referred to in subsection (1) it is the responsibility for the financial management of the Ministries/agencies that his flock. (3) responsibility for any material referred to in subsection (1) is the responsibility of the budget and the use of the results achieved over the burden of the State budget. (4) the implementation of the responsibilities of the Minister of finance as the PA over the part of the budget are not grouped in the part of the budget of the Ministry of State/institution as referred to in article 2 paragraph (2) is subject to: a. in the case of the activities financed are not the duties and functions of the Ministry of finance, Ministry of finance formally responsible only; and b. in the case of activities funded is the duties and functions of the Ministry of finance, Ministry of Finance responsible for formally and materially in accordance with the provisions of the legislation. Article 5 (1) the Minister/Chairman of the institution as the PA authorities: a. appoint the head of the unit of Work that carries out the activities of the Ministries/Agencies as KPA; and b. set the Treasury Officials in other countries. www.djpp.kemenkumham.go.id 2013, no. 1060 (2) authority of the PA Treasury Officials to establish the State as referred to in paragraph (1) letter b assigned to KPA. (3) in some cases, the PA may appoint officers in addition to the head of the unit of Work as KPA. Article 6 (1) the designation of the KPA as stipulated in article 5 paragraph (1) letter a and paragraph (3) are ex-officio. (2) the designation of the KPA is not tied to the period of the fiscal year. (3) in case there are no changes to the designated officials as KPA at the time of the turn of the fiscal year, the appointment period KPA fiscal year ago still remain in force. (4) the designation of the KPA not teralokasi ends when the budget for the same program in the next fiscal year. Article 7 (1) the designation of the KPA joint Affairs funds the implementation done by Minister/Chairman of the institution upon the proposal of the Governor/Regent/Mayor. (2) the designation of the KPA over the implementation of the Fund's dekonsentrasi done by the Governor as the parties abound most Government Affairs who became the authority of Ministries/agencies. (3) the designation of the KPA over the execution of the duties performed by pembantuan Minister/Chairman of the institution upon the proposal of the Governor/Regent/Mayor. (4) in order to speedup the implementation budget, Minister/Chairman of the institution may delegate the appointment of KPA over the implementation of a joint pembantuan task and Affairs to Governor/Regent/Mayor. Article 8 in the framework of implementation of the budget, the KPA has duties and authorities: a. drafting DIPA; b. set the PPK and PPSPM; c. set the Committee/officials involved in the implementation of the activities and budget; d. establish implementation plans the activities and plans of the disbursement of funds; www.djpp.kemenkumham.go.id 2013, no. 103 8 e. performing actions that resulted in the expenditure budget of the State; f. contested bills and orders payments burden the State budget; g. provide supervision, consultation, implementation and control of the activities and budget; h. supervise the administering documents and transactions related to the implementation of the activities and budget; and i. draw up financial statements and performance in accordance with the legislation. Article 9 under certain conditions, the PPK or PPSPM as referred to in article 8 the letter b can be assumed by the KPA. Article 10 (1) KPA responsible formally and materially to the PA over the implementation of the activities that are in control. (2) formal responsibility referred to in subsection (1) is the responsibility of the implementation of tasks and authorities of the KPA as stipulated in article 8. (3) responsibility for any material referred to in subsection (1) is the responsibility of the budget and for the use of the outputs (outputs) generated over the burden of the State budget. Paragraph 2 of article 11 Commitment Maker Officials (1) the authority carrying out the PPK KPA as stipulated in article 8 of the letter e. (2) the PPK as referred to in paragraph (1) may be instituted more than one (1). (3) the determination of the PPK is not tied to the period of the fiscal year. (4) in the event that there is no change of officials designated as PPK at time of replacement period of the fiscal year, the determination of the PPK fiscal year ago still remain in force. (5) the position of PPK may not be assumed by the PPSPM and Treasurer. (6) in the event that the designation of the KPA ends as stipulated in article 6 paragraph (4), the designation of the PPK is automatically ended. www.djpp.kemenkumham.go.id 2013, no. 1038 article 12 (1) in order to perform an action that could result in the expenditure budget of the State Expenditures, PPK has duties and authorities: a. drafting plans for the implementation of the activities and plans of the disbursement of funds; b. publish the letter designation of providers of goods/services; c. create, sign and execute agreements with providers of goods/services; d. implement Activities swakelola; e. inform the Power agreement does BUN; f. control of execution of the Alliance; g. test and signed proof of Rights charged to the State; h. make and sign the SPP or other documents that equated with SPP; i. report of the implementation/completion Events to KPA; j. submit the job implementation Activities to the KPA with the news submission event; k. store and maintain the integrity of the entire document implementation Activities; and b. carry out other duties and authority related to actions that result in the expenditure budget of the State. (2) the test referred to in subsection (1) the letter g is done by comparing the suitability between the receipts that will be passed and the goods/services/title completed as well as the technical specifications required in the documents of the Alliance. (3) the provisions concerning the procedures for the notification of the agreement referred to in subsection (1) the letter e is governed by regulation of the Minister of finance. Article 13 PPK materially responsible for the truth and the consequences arising from the use of evidence regarding charged to the State. www.djpp.kemenkumham.go.id 2013, no. 103 10 Paragraph 3 Signatory Officials Pay Warrant articles 14 (1) PPSPM execute authority KPA as stipulated in article 8 of the letter f. (2) PPSPM as referred to in paragraph (1) only one (1) set PPSPM. (3) the determination of the PPSPM is not tied to the period of the fiscal year. (4) in the event that there is no change of officials designated as PPSPM at the time of the replacement period of the fiscal year, the determination of the PPSPM fiscal year ago still remain in force. (5) the position of PPSPM is not to be assumed by the PPK and the Treasurer. (6) in the event that the designation of the KPA ends as stipulated in article 6 paragraph (4), the designation of the PPSPM automatically ends. Article 15 in order to conduct testing of bills and payment orders, PPSPM has the duty and authority to: a. test the truth of SPP or other documents equated with the SPP and its supporting documents; b. refuse and refund the TUITION FEE, if it does not meet the requirements to be paid; c. charge the Bill on the budget has been provided; d. publish SPM or other documents that equated with SPM; e. Save and maintain the integrity of the entire document rights charged; f. report on implementation of the testing and payment to commandments KPA; and g. other duties and powers relating to the implementation of testing and payment orders. Article 16 PPSPM is responsible for: a. Administration of truth; b. Administrative completeness; and c. the validity of the Administration, www.djpp.kemenkumham.go.id


2013, no. 10311 document rights charged payments formed the basis of the publication of the SPM and consequences arising from testing done. The second part of the State's General Treasurer, article 17 (1) the Minister of finance acts as the BUN. (2) the Minister of finance as the lifting power of the BUN BUN bursaries tend to perform in the framework of the implementation of the budget in the working area. (3) in order to carry out the tasks referred in paragraph bursaries tend to (2), the power of the BUN has the duties and authorities of at least: a. carry out the receipts and expenses the State Treasury in order to control the execution of the State budget; b. accounts receivable billing ordered State to a third party as an acceptance of the budget; c. third-party bill payment as an expenditure budget. (4) the provisions on execution of duties and authorities of the power of the BUN is controlled by a regulation of the Minister of finance. The third section Treasurer acceptance/Expenditure Article 18 (1) in carrying out the budget revenue in the Office/Unit Work in Environment Ministries/institutions, the Minister/Chairman of the institution may appoint the Treasurer acceptance. (2) the authority to appoint the Treasurer the receipt referred to in subsection (1) may be delegated to the head of the unit of work. (3) the appointment of the Treasurer of the receipt referred to in subsection (1) and paragraph (2) is made after fulfilling criteria established by the Minister of finance as the BUN. (4) the appointment of the Treasurer of the acceptance is not tied to the period of the fiscal year. (5) in the event that there is no change of the official appointed as Treasurer of acceptance at the time of the turn of the fiscal year period, www.djpp.kemenkumham.go.id 2013, no. 103 12 appointment of Treasurer Acceptance fiscal year ago still remain in force. (6) the Office of Treasurer of acceptance should not be assumed by the KPA or power BUN. Article 19 acceptance of the Treasurer is in charge of: a. receive State income and save money; b. deposit money into the account State revenue State Treasury periodically in accordance with the Regulations; c. State income money transaction menatausahakan in the environment ministries/Agencies/units of work; d. organizing bookkeeping transactions money income countries; e. managing money storage account of State revenue; and f. accountability report to the Treasurer a financial Examiner and a power BUN. Article 20 (1) the acceptance of the Treasurer liable personally on money Income of the country who are in management. (2) the Treasurer is accountable functionally Acceptance over money management Income Countries which became the responsibility of the power BUN. Article 21 (1) the acceptance of the Treasurer is a functional official. (2) Officials/employees will be appointed as the Treasurer the Treasurer's certificate must have a Receipt issued by the Minister of finance or the designated officials. Section 22 (1) in implementing the budget on a work Unit/Office surroundings Ministries/institutions, the Minister/Chairman of the institution may appoint the Treasurer expenses. (2) the authority to appoint the Treasurer of expenditure referred to in subsection (1) may be delegated to the head of the unit of work. www.djpp.kemenkumham.go.id 2013, no. 10313 (3) appointment of the Treasurer of the expenditure referred to in subsection (1) and paragraph (2) is made after fulfilling criteria established by the Minister of finance as the BUN. (4) the appointment of the Treasurer of the spending is not tied to the period of the fiscal year. (5) in the event that there is no change of the official appointed as Treasurer of the Expenditure at the time of the turn of the fiscal year, the period of appointment of Treasurer Expenditure fiscal year ago still remain in force. (6) the Office of Treasurer of expenditure should not be assumed by the KPA or power BUN. Article 23 (1) the Treasurer shall carry out Spending bursaries tend over money supplies. (2) implementation of bursaries tend to top the money supply as referred to in paragraph (1), include: a. receive and save money on supplies; b. testing the Bills will be paid through money supply; c. make payments that funds derived from money supply based on command of KPA; d. refuse payment orders if the Bill doesn't meet requirements to be paid; e. perform the cutting/collection of the payments that he did over the liability to the State; f. deposit deduction/collection of the duty to State the General Treasury account State; g. menatausahakan of transactions money supply; h. organized bookkeeping transactions money supply; i. managing money storage account in the inventory; j. accountability report of the Treasurer the Financial Examiner and a power BUN; and k. any other bursaries tend to run errands. Article 24 (1) the Treasurer personally responsible Spending on money/securities are in management. www.djpp.kemenkumham.go.id 2013, no. 103 of 14 (2) the Treasurer is accountable functionally Spending top money management/securities who became the responsibility of the power BUN. Article 25 (1) the Treasurer is functional officials Spending. (2) Officials/employees will be appointed as Treasurer of expenditure must have a certificate issued by the Treasurer of the Finance Minister or the designated official. Article 26 further Provisions regarding the procedures and terms of appointment, career coaching, the imposition of sanctions, and the dismissal of Treasury receipts and Expenses are governed by regulation of the Minister of finance. Article 27 (1) in order to improve the effectiveness and efficiency of the implementation of the budget, the head of a work Unit can lift Treasurer Spending helpers. (2) Officials/employees will be appointed as Treasurer of the Auxiliary Expenses must have a certificate issued by the Treasurer of the Finance Minister or the designated official. (3) the Treasurer Helper Expenses referred to in subsection (1) is in charge of assisting the Treasurer in carrying out the task of spending on bursaries tend. (4) the Treasurer Associate Spending responsible to the Treasurer of the expenses. (5) the Treasurer responsible Maid Expenses personally over money/securities are in management. (6) the provisions regarding the procedures and terms, appointment, task, the imposition of sanctions, and the dismissal of Treasury Spending Maid set with regulation of the Minister of finance. Article 28 further Provisions concerning the certification of the receipt of the Treasurer as stipulated in article 9 paragraph (2), the certification of Expenditure Treasury as stipulated in article 25 paragraph (2), and Maid Expenses Treasurer certification as stipulated in article 27 paragraph (2), be governed by regulation of the President. www.djpp.kemenkumham.go.id 2013, no. 10315 CHAPTER III IMPLEMENTATION CHECKLIST is considered part of the BUDGET Preparation Checklist Budget Implementation of article 29 (1) after the STATE BUDGET is set, the details of the budget of the Central Government established by presidential decree. (2) before the establishment of the details of the budget of the Central Government as referred to in paragraph (1), the Minister of finance can inform the entire leadership of the Institutions/Ministers to draw up TH each Ministries/agencies. (3) the Minister/Leadership Institute compiled a DIPA to Ministries/agencies that he based on the details of the budget of the Central Government as referred to in paragraph (1). (4) the Minister/Leadership Institutes deliver DIPA as referred to in paragraph (3) to the Minister of finance as the BUN at the latest on the first week of December, in order to obtain an endorsement. (5) submission of DIPA as referred to in paragraph (4) by Ministries/agencies that have a Public Service Agency attached with a work plan and budget for public service Bodies. Article 30 (1) TH arranged by performance-based budgets. (2) referred to in paragraph DIPA (1) specified according to the classification of the functions, organization, and the type of shopping. Article 31 DIPA at least contain: a. a target to be achieved; b. pagu budget allocated; c. functions, programs, activities, and types of expenditures; d. location of Activities; e. pay Office; f. withdrawal plan; and g. the plan receiving funds. www.djpp.kemenkumham.go.id 2013, no. 103 16 Article 32 withdrawal Plan referred to in article 31 letter f at least contain: a. the plan of implementation of the activities, outputs, and the type of shopping; b. withdrawal period; and c. the nominal amount of the withdrawal. Article 33 Plans receiving funds as referred to in article 31 of the letter g at least contain: a. type of acceptance; b. deposit period; and c. the nominal amount of the receipt. Article 34 further Provisions regarding the preparation of DIPA is set up with regulation of the Minister of finance. The second part Endorsement Checklist Budget Implementation of article 35 (1) the Minister of finance as the BUN confirms DIPA received from Ministries/agencies. (2) the authority of the Minister of finance referred to in subsection (1) may be delegated to appointed officials. (3) an endorsement referred to in paragraph DIPA (1), done after the suitability of the content of TH. (4) Conformity as referred to in subsection (3) at least include the following: a. the suitability of the elements referred to in article 31 a to the letter with the letter d with details of government spending set out in the decision of the President; b. conformity plan withdrawals as referred to in article 31 of the letter f with the plan of Activities to be implemented; and c. the suitability of the plan receiving funds as referred to in article 31 of the letter g with a target of State revenue and receipt of financing on the STATE BUDGET. www.djpp.kemenkumham.go.id


2013, no. 10317 (5) endorsement DIPA by the Finance Minister as the BUN is a statement of the readiness of the BUN to provide money in implementing the budget in accordance with the withdrawal plan laid out in the DIPA. Article 36 (1) the Minister of finance as the BUN convey DIPA certified to the PA/KPA, power of the BUN, and the body of the Financial Examiner. (2) TH as mentioned on paragraph (1) is used by the PA/KPA as the basis for the implementation of the payment. (3) TH as referred to in subsection (1) is used by the power of the BUN as a basis in the disbursement of funds. Article 37 further Provisions regarding the procedures for attestation DIPA is set up with regulation of the Minister of finance. The third part of the budget Implementation Checklist Revision of article 38 (1) TH can be revised because: a. administrative reasons; b. the reason alokatif; c. change of plan withdrawal; and/or d. changes in plans receiving funds. (2) revision of administrative reasons, TH as referred to in paragraph (1) letter a include: a. changes in pay Office; b. change the kind of shopping as a result of the use of error accounts, all in the same provisions and objectives; and c. other changes due to errors of inclusion in TH. (3) revision of DIPA alokatif for the reason referred to in subsection (1) letter b include: a. addition of a budgetary allocation of/pengurangan pagu; and b. a change or shifting details launched budget. www.djpp.kemenkumham.go.id 2013, no. 103 18 (4) revision of alokatif for the reasons referred to in paragraph (3) could not reduce the budget allocated for the pagu shopping clerk. (5) the revision of the budget reduction launched an employee can be done in regards to shifting budget launched an employee between TH in the scope of Ministries/Agencies. (6) Revisions due to change of plans DIPA withdrawals as referred to in paragraph (2) Letter c is done in order to adjust to the change of plans realization of shopping and activities. (7) the revised plan changes due to TH receipt of funds as referred to in paragraph (1) the letter d is carried out in order to adjust to the realization of the target changes state and the acceptance of the Admission of the State. Article 39 further Provisions concerning the revision of the regulatory set up with TH Finance Ministers. CHAPTER IV IMPLEMENTATION of the BUDGET of INCOME article 40 State revenue consists of: a. acceptance of Taxation; b. Acceptance of State instead of taxes; and c. Income grants. Article 41 (1) the revenue of the State as referred to in article 40 must be deposited into the State Treasury. (2) the State income is received the Ministry of State/Lembaga should not be used directly to finance spending. (3) the remittance Income Countries use the system of acceptance of a country. Article 42 in terms of Ministries/institutions as referred to in article 41 paragraph (2) has the units of work which has implemented financial management public service Bodies, the Unit can use directly PNBP charged without first depositing into the State Treasury. www.djpp.kemenkumham.go.id 2013, no. 10319 Article 43 State revenue is deposited into the State Treasury through: a. the central bank; or b. a public Bank and other bodies. Article 44 (1) the remittance through central bank as referred to in article 43 the letter a can only be done for certain State revenue. (2) the provisions regarding the remittance of certain State revenue through central bank governed by regulation of the Minister of finance after coordinating with the central bank. Article 45 (1) commercial banks and other entities referred to in Article 43 of the letter b is a public Bank and other bodies that have been designated by the Minister of finance. (2) the provisions concerning the procedures for the appointment of a public Bank and other bodies referred to in paragraph (1) are governed by regulation of the Minister of finance. Article 46 (1) state income must be deposited into the State Treasury at the time appointed in accordance with the legislation. (2) the remittance Income Countries conducted beyond the set time as referred to in paragraph (1) be penalized with administrative fines. (3) the imposition of a penalty referred to in subsection (2) does not apply to delays caused by circumstances of remittance kahar. (4) further Provisions regarding the procedures for the imposition and payment of fines as referred to in paragraph (2) and paragraph (3) is controlled by a regulation of the Minister of finance. Article 47 (1) Each PA/KPA and/or Treasurer who is making the payment burden on NATIONAL BUDGET set as mandatory collect taxes in accordance with the provisions of the legislation. (2) Compulsory collect tax as referred to in paragraph (1) shall be: a. taking account of taxation over bills to the State in accordance with the provisions of the Legislation; www.djpp.kemenkumham.go.id 2013, no. 103 20 b. depositing the entire acceptance of Taxation charged to the account of acceptance in accordance with the provisions of the Legislation; and c. report the whole acceptance of the Tax withheld in accordance with the provisions of the legislation. Article 48 (1) the Minister/Chairman of the institution that owns the source PNBP responsible conduct polling PNBP in Environment Ministries/agencies that his flock. (2) in carrying out the responsibility of voting PNBP as mentioned on paragraph (1), Ministries/institutions must: a. PNBP acquisition intensifies; b. intensify billing and accounts receivable PNBP ballots; c. do the voting and the prosecution of the fines have been exchanged; d. do the administering over PNBP which he had collected; and e. submit a report upon the realization that he had collected PNBP. (3) in carrying out the responsibility of voting PNBP as mentioned on paragraph (2), the Minister/Chairman of the institution is authorized to designate officials in charge of conducting the voting PNBP. Article 49 (1) the whole of compulsory direct deposited PNBP as soon as possible to the State Treasury. (2) under certain circumstances, the remittance PNBP referred to in subsection (1) may be made through the Treasurer of acceptance in accordance with the provisions of the legislation. (3) provision of more about depositing PNBP through Treasurer of acceptance referred to in paragraph (2) is set by regulation of the Minister of finance. Article 50 (1) the Treasurer shall receipt of menatausahakan deposit are received as stipulated in article 49 paragraph (2). (2) the Treasurer shall Receipt must deposit the whole acceptance at the end of the work day through commercial banks and other entities designated by the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 10321 (3) in certain circumstances, the deposit referred to in subsection (2) may be exercised exceed 1 (one) working day after receiving the approval of the Minister of finance. Article 51 the Treasurer Acceptance as stipulated in article 49 paragraph (2) are prohibited from keeping the money in his reign on account on behalf of the person. Article 52 In menatausahakan PNBP which became the responsibility of the Treasurer, any Receipt referred to in Article 49 paragraph (2) and/or officials in charge of conducting the voting Receipts to the State, to periodically submit a report to the Minister PNBP realization/Leadership institutes. Article 53 (1) in the mengefektivitaskan polling PNBP, KPA can take into account the payment of owed PNBP does. (2) the KPA is responsible for administering PNBP as referred to in paragraph (1). (3) in menatausahakan PNBP who becomes his responsibility, any compulsory realization report KPA PNBP to Minister/Leader of the institution. Article 54 report on the realization of PNBP Ministries/institutions as referred to in article 52 and article 53 paragraph (3) delivered by Minister/Chairman of the institution as a PA to the Minister of finance as the BUN. Article 55 the provisions more about administering PNBP regulated with regulation of the Minister of finance. Article 56 (1) the Minister of finance as a fiscal Manager is responsible for the implementation of income grant. (2) in carrying out the responsibility referred to in subsection (1), the Minister of finance organises the administering of income grant. www.djpp.kemenkumham.go.id 2013, no. 103 22 (3) of income grant should be maintained in the STATE BUDGET. (4) grants Income deposited into the account the State Treasury. (5) in terms of Ministries/Agencies receive direct revenue grants, Ministries/institutions can use revenue grants without having to be deposited into the State Treasury in advance based on the mechanisms set forth in the provisions of the legislation. Chapter V IMPLEMENTATION of the BUDGET of the Union part of the implementation of the Commitments of article 57 (1) in implementing the budget, the PPK commitment and implement the appropriate create limit of the budget has been set in the DIPA. (2) budget that is already bound to the commitment cannot be used for other needs. Article 58 (1) Making a commitment as referred to in article 57 to the procurement of goods/services the Government is done in the form of the agreement. (2) procurement of goods/services as referred to in subsection (1) is carried out on the basis of the provisions of the Legislation in the field of Government procurement of goods services. Article 59 (1) Procurement Process prior to the signing of the agreement can be done before the fiscal year begins after work and budget plan approved by the House of representatives. (2) the signing of the agreement made after DIPA was passed and effective. (3) For the purposes of the proceedings referred to in subsection (1), inform the PA KPA details the activities and the number of allocation units launched work in Environment Ministries/agencies. (4) funding for the process referred to in subsection (1) may be charged to the budget year goes all the funds allocated in the DIPA. www.djpp.kemenkumham.go.id


2013, no. 10323 Article 60 of the agreement for the procurement of goods and services up to a certain limit values in accordance with the provisions of the Legislation could be proof of purchase/payment. Article 61 (1) of the Covenant over procurement of goods/services implemented overload 1 (one) year budget. (2) in terms of a Pact on the procurement of goods/service uses more than 1 (one) year budget, the agreement in question can be made and implemented after obtaining the approval of the competent authority. (3) the provisions of the agreement on the procurement of goods/services that uses more than 1 (one) year budget as referred to in paragraph (2) is set by regulation of the Minister of finance. Article 62 (1) of the Treaty in the implementation of the budget can be financed partly or wholly from: a. loans and/or grants in the country; or b. the loans and/or grants abroad. (2) agreements which are the source of pembiayaannya comes from loans and/or grants in the country referred to in paragraph (1) letter a is implemented in accordance with the provisions of Laws-invitation. (3) the Agreement pembiayaannya source comes from the loan and/or foreign grants as referred to in paragraph (1) letter b must satisfy the conditions: a. include the imposition of fiscal year of the Fund; b. the value of the agreement in the form of foreign currency cannot be changed in the form of Rupiah; c. the value of the agreement in the form of Rupiah currency cannot be changed in the form of foreign exchange; d. the value of the agreement in the form of foreign exchange, can not be pure Rupiah funds overload; and e. the agreement relating to the use of the goods/services domestic production cannot performed in foreign exchange. (4) the agreement referred to in subsection (2) and paragraph (3) which was implemented strained the more than 1 (one) year budget does not require the approval of the competent authority referred to in Article 61 paragraph (2). www.djpp.kemenkumham.go.id 2013, no. 103 of 24 (5) the Agreement does not refer to the provisions as referred to in paragraph (1) letter b, letter c, letter d, and the letter e can be implemented after the first get the approval of the Minister of finance. (6) the agreement partially or completely financed with foreign loans through export credit facilities was carried out in accordance with the provisions of the legislation. (7) further Provisions regarding the granting of the approval referred to in subsection (5) is controlled by a regulation of the Minister of finance. Article 63 (1) PA/KPA can do policy agreement using the Foreign Exchange Fund sourced from pure Rupiah. (2) the execution of a payment agreement referred to in subsection (1) is charged in TH value of the foreign currency equivalent. (3) the provisions concerning the procedures for the execution of payment for goods/services procurement agreement using the Foreign Exchange Fund sourced from pure Rupiah further regulated by regulation of the Minister of finance. Article 64 (1) commissions, rebates, discounted, and acceptance of others by name and in whatever form which can be assessed with the money, which are directly or indirectly related to the activities of the sales and/or procurement/use of goods/services in the framework of the implementation of the STATE BUDGET, it is a States rights. (2) the right of the State referred to in paragraph (1), in the form of money, to be deposited into the State Treasury and accounted for as income of the country. (3) the right of the State referred to in paragraph (1), in the form of goods, handed over to the State and recorded as State-owned Goods. The second part of the Bill to the State of completion of article 65 (1) completion of the Bills to the State over the burden of the State budget contained in the STATE BUDGET is implemented based on the rights and the legitimate evidence to obtain payment. www.djpp.kemenkumham.go.id 2013, no. 10325 (2) payment for bills to be done directly from the General Treasury Account of the State of the reserves. (3) in case of the payment directly to the right referred to in subsection (2) has yet to be implemented, the payment is directly over the Bill to be implemented through the Treasurer. Article 66 (1) in case of the payment directly as stipulated in article 65 paragraph (2) and paragraph (3) may not be enforceable, payment for bills to be done through the mechanism of Money Supply. (2) money Supply as referred to in subsection (1) is maintained by the Treasurer of the spending and is used to smooth the implementation of the tasks of Ministries/agencies. (3) payment of Expenses the Treasurer the money supplies are dikelolanya after doing: a. examine the completeness of payment orders issued by the KPA; b. examination of truth over charged, at least include the following: 1. the party that is designated to receive payment; 2. the value of bills to pay; and 3. time schedule of payments; c. test the availability of the funds concerned; d. checking the achievement of output between the technical specifications referred to in the document the receipt of goods/services and technical specifications mentioned in the documents of the agreement; and e. the examination and testing of the accuracy of the use of the classification of the budget. (4) compulsory Expenditure Treasurer rejected the command of KPA paid when the requirements in paragraph (3) are not met. Article 67 (1) based on the Bill to the State, PPK published and signed a SPP. (2) TUITION FEE referred to in subsection (1) with the enclosed proof of Rights charged to the State. www.djpp.kemenkumham.go.id 2013, no. 103 26 (3) of the evidence the right charged to the State in the form of proof of purchase/payment as referred to in article 60 should be validated by PPK. (4) the TUITION FEE referred to in subsection (1) is submitted to PPSPM to be tested. (5) the testing done by the SPP PPSPM as referred to in subsection (4) includes the following: a. a detailed examination of the completeness of supporting documents SPP; b. availability of the research budget in the DIPA pagu; c. examination of the conformity between the output listed in the agreement with the output listed in the DIPA; d. examination of truth over charged, at least include the following: 1. the party that is designated to receive payment; 2. the value of bills to pay; and 3. time schedule of payment. e. checking the achievement of output between the technical specifications referred to in the document the receipt of goods/services and technical specifications mentioned in the documents of the agreement; and f. the examination and testing of the accuracy of the use of the classification of the budget. (6) Launched a budget in the DIPA referred to in subsection (5) the letter b is the number of launched budget reduced by: a. the amount of funds that have been realized; b. the amount of funding that has made agreements for activities outside of the disbursement of funds; and c. the money supply that has not been accounted for by the Treasurer of the expenses. (7) PPSPM published a SPM top SPP who have meet the requirements based on the results of the test referred to in subsection (5). (8) the MSS as referred to in paragraph (7), equipped with: a. a statement of truth calculation and billing; and/or b. data agreement. (9) KPA convey SPM as referred to in paragraph (8) to the power of the BUN. www.djpp.kemenkumham.go.id 2013, no. 10327 (10) in terms of the results of the test referred to in subsection (5) does not meet the requirements of compulsory PPSPM refused to publish the SPM. Article 68 (1) the payment burden on NATIONAL BUDGET could not be done before goods and/or services are received. (2) in some cases the payment burden on NATIONAL BUDGET can be done before goods and/or services are received. (3) the payment burden on NATIONAL BUDGET as referred to in paragraph (2) after the provider of goods and/or services delivered the collateral for the payment to be made. (4) further Provisions regarding the procedures for the payment burden on NATIONAL BUDGET before goods and/or services received include a form of guarantee is governed by regulation of the Minister of finance Article 69 in the implementation of the resolution of the Bills to the State, taking into account the obligation of recipient rights KPA bills if the recipient rights bills still have an obligation to the State. Article 70 of the provisions on the procedures for the settlement of bills to the State governed by regulation of the Minister of finance. The third section Administering the commitment of Article 71 (1) PPK must menatausahakan every commitment he has done. (2) In any menatausahakan, PPK commitment on behalf of KPA data convey a commitment to Power BUN. (3) further Provisions regarding the procedures for administering the commitments set by regulation of the Minister of finance. The fourth part the issuance of warrant of Disbursements Article 72 In disbursements over the SPM submitted by KPA, power BUN publishes SP2D. www.djpp.kemenkumham.go.id


2013, no. 103 73 Article 28 (1) in the publication of SP2D, the power of the BUN test against SPM as referred to in article 72. (2) the test referred to in subsection (1) is carried out by: a. examine the completeness of supporting documents SPM; b. testing the truth of the calculation of the STATE BUDGET burden bills listed in SPM; c. testing the suitability of SPM with DIPA is the basis of payment; and d. test the availability of funds in the amount of DIPA. (3) the amount of funds in the DIPA as referred to in paragraph (2) letter d is the number of launched funds reduced by: a. the amount of funds that have been realized; b. the amount of funding that has made agreements for activities outside of the disbursement of funds; and c. the money supply that has not been accounted for by the Treasurer of the expenses. (4) the power of the BUN over the SPM SP2D published have been eligible based on the results of the test referred to in subsection (2) to transfer funds from the accounts of expenditure into account the intended recipients in the SPM. (5) in case the results of the test referred to in subsection (2) does not meet the requirements, a power BUN refuse to publish SP2D. Article 74 the provisions regarding test procedures and disbursement is controlled by a regulation of the Minister of finance. The fifth part of the Bill of Rights resolution time To Article 75 (1) of the Bill of rights to the State completed within at the latest 30 (thirty) calendar days since evidence of the Bill accepted in full. (2) the provisions concerning the time of completion of the Bill of rights to the State as referred to in paragraph (1) are governed by regulation of the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 10329 Article 76 (1) over late payment of bills related to the implementation of the shopping may result in the imposition of a fine to the State. (2) the imposition of a penalty referred to in subsection (1) does not apply to late payments caused by circumstances of kahar. (3) the provisions on the imposition of a penalty referred to in subsection (1) is controlled by a regulation of the Minister of finance. The sixth type of Shopping the paragraph 1 Article 77 Employees Shopping (1) employee Shopping at least consist of: a. compensation in the form of cash or goods given to officials/employees on duty within the country or outside the country in return for the work that has been carried out; b. retirement and spending the money waiting; and c. other social contributions. (2) Work as intended in paragraph (1) letter a does not include work related to the establishment of the capital. (3) Employee Expenditures referred to in subsection (1) letter b, letter c, and managed by the organisers of social security in accordance with the provisions of the legislation. (4) the provisions concerning the procedures for the granting and payment of compensation to the employees/officials in foreign countries as referred to in paragraph (1) letter a is regulated by regulation of the President. (5) the provisions on the implementation of the pension expenditure, cash waiting, and other social contribution referred to in subsection (3) is controlled by a regulation of the Minister of finance. Article 78 implementation of the shopping payment an employee referred to in Section 77 subsection (1) is performed based on the decision letter of employment and/or Legislation in the field of employment. www.djpp.kemenkumham.go.id 2013, no. 103 30 Article 79 (1) PA/KPA is authorized and responsible in managing and administering employee expenditures payments as stipulated in article 77 paragraph (1) letter a and letter b. (2) in managing employee expenditures referred to in subsection (1), the officer may appoint KPA to manage and menatausahakan payment of employee spending. (3) the officers referred to in subsection (2) is liable to KPA. Article 80 (1) compensation to officers/clerks on duty within the country or abroad as stipulated in article 77 paragraph (1) letter a form of salary and/or allowances or in any other form. (2) the payment of compensation in the form of salary and/or allowances or in any other form as referred to in subsection (1) is conducted each month based on the decision letter of employment and/or based on the provisions of the Legislation in the field of employment. (3) the execution of the payment of compensation in the form of payment of salary and/or allowances referred to in paragraph (2) are performed every month on the first day of work. (4) under certain conditions the implementation of compensation payments in the form of payment of wages and/or fringe benefits can be excluded from the arrangement in paragraph (3). (5) the provisions concerning the procedures for the payment of salary and/or allowances under certain conditions referred to in subsection (4) is set by regulation of the Minister of finance. Article 81 (1) of the President or the Minister/Leadership Institute sets the staffing decision letter which resulted in the imposition on the State budget. (2) the President or the Minister/Chairman of the institution referred to in subsection (1) may appoint officials in the Environment Ministry/Agency to sign the Decree staffing. Article 82 (1) the allowance referred to in Article 80 paragraph (1) may be in the form of food allowances/rice. www.djpp.kemenkumham.go.id 2013, no. 10331 (2) the Minister of Finance set the unit price and the form of granting food allowances/rice as referred to in paragraph (1). Article 83 (1) payment of salaries and allowances to civil servants and State officials is done taking into account the obligation of civil servants and State officials to organizers of social security in accordance with the provisions of the legislation. (2) KPA shall be responsible for taking into account the obligation of civil servants and State officials to organizers of social security referred to in subsection (1). Article 84 (1) Payments to employees civil service expenditure, State officials, and/or Other Officials held directly to account for each employee. (2) employee Shopping to civil servants, State officials, and/or Other Officer referred to in subsection (1) may be paid through the Treasurer Expenditure after approval of a power BUN. Article 85 further Provisions concerning the execution of the payment of employees shopping Regulation subject to the Minister of finance. Paragraph 2 Shopping goods and capital expenditure Article 86 In support tasks and functions of the Ministries/institutions, allocation of STATE BUDGET provided in budget items and/or capital expenditures. Article 87 (1) Shopping goods as referred to in article 86 include at least: a. shopping goods and/or services; b. maintenance expenditures; c. shopping trip; and d. shopping goods to be handed over to the community. (2) Shopping goods referred to in subsection (1) is used in accordance with the allocation of at least to finance: www.djpp.kemenkumham.go.id 2013, no. 103 32 a. everyday office purposes; b. work of the nonphysical nature; c. procurement of goods consumables; and/or d. procurement of goods to be handed over to the community. Article 88 (1) Shopping goods and/or services as referred to in article 87 paragraph (1) letter a can be any honorarium. (2) To civil servants, State officials, and/or Other Officials involved in the team/Committee/Working Group may be given honorarium referred to in subsection (1) that the adjustment is in accordance with the provisions of the legislation. (3) the provisions concerning the procedures for the granting of honorarium referred to in subsection (2) is controlled by a regulation of the Minister of finance. Article 89 (1) in maintaining the condition of the fixed assets and other assets under normal conditions, within the BUDGET allocation provided maintenance expenditures. (2) the provisions concerning the procedures for the implementation of the budget of maintenance is controlled by a regulation of the Minister of finance. Article 90 (1) Shopping trip as stipulated in article 87 paragraph (2) Letter c is given to civil servants, State officials, Other Officials, and/or other parties that carry out the trip based on the commandments of the competent authority. (2) travel to foreign countries first need permission of the President or designated officials. (3) the provisions concerning the procedures for the implementation of travel is controlled by a regulation of the Minister of finance. Article 91 (1) employees severance money can be moved moved except in place of the new housing. (2) the provisions of the guidelines and the implementation of the grant severance money move set up with regulation of the Minister of finance. Article 92 (1) in the performance of activities that are specific and strategic leadership of the institutions of the State and Minister/Chairman of the institution is provided www.djpp.kemenkumham.go.id


2013, no. 10333 operational budget adjustment is defined by presidential decree. (2) the use of the operational fund referred to in subsection (1) is carried out flexibly having regard to propriety and reasonableness and the principle of effective and efficient. (3) the provisions concerning the procedures for the implementation of the operational funds for the leadership of the State institutions, the Minister/Chairman of the institution governed by regulation of the Minister of finance. Article 93 (1) capital expenditure as referred to in article 86 is the expenditure of the budget in order to obtain or increase the value of fixed assets and/or other assets. (2) fixed assets and/or other assets referred to in subsection (1) must satisfy the following criteria: a. the benefit of more than one year; b. meet the minimum capitalization; and c. used to operational activities or used for the benefit of the public. (3) capital expenditures referred to in subsection (1) includes all expenses arising from the activities of advocates in the formation of fixed assets and/or other assets. (4) the provisions concerning the minimum capitalization limit as referred to in paragraph (2) letter b is controlled by a regulation of the Minister of finance. Paragraph 3 of article 94 Subsidy Expenditures (1) in order to meet his people, living in the STATE BUDGET provided spending allocation of subsidies. (2) Spending of subsidies as referred to in subsection (1) consists of: a. energy subsidy shopping; and b. the non energy subsidy shopping. Article 95 (1) the Minister of finance as a fiscal Manager is authorized to manage the budget subsidy. www.djpp.kemenkumham.go.id 2013, no. 103 34 (2) in the framework of the management of budget subsidies referred to in paragraph (1) the Minister of finance acts as the top PA budget subsidies. (3) the Minister of finance as the PA over a budget-level Echelon officials pointed to subsidies in the Environment Ministry of finance to run a function of PA. (4) the Minister of finance as the PA over the budget subsidy set officials at Ministries/agencies: the function of the implementation of the granting of subsidies as the KPA. Article 96 Drafting and endorsement of DIPA over budget subsidy can be made in the fiscal year runs in accordance with: a. the planning; and/or b. subsidies Fund provisioning request submitted by Minister/Leadership Institutes: function implementation grant of a subsidy to the Minister of finance as the PA over the spending of subsidies. Article 97 (1) payment for shopping subsidies is done based on the calculation of the magnitude of subsidies which have been distributed to the heirs. (2) the Magnitude of subsidies which have yet to be accounted for until the end of the fiscal year should be the burden of the budget year is running, the payout is done based on TH next fiscal year. Article 98 further Provisions regarding the procedures for the implementation of a shopping subsidy referred to in Article 94 is set up with regulation of the Minister of finance. Paragraph 4 of article 99 social assistance (1) as an effort to protect the public from the possibility of social risk, improve the economy, and/or the well-being of the community, in the BUDGET allocation provided social assistance expenditures. www.djpp.kemenkumham.go.id 2013, no. 10335 (2) the payment of social assistance expenditures can be made in the form of: a. social assistance that is consumerist; b. social assistance that is productive; and c. social assistance through the institution of education, health, and specific institutions. (3) social assistance Spending that is consumerist as referred to in paragraph (2) letter a is intended to meet the minimum necessities of life of the community as a social safety net. (4) social assistance Spending is productive as referred to in paragraph (2) letter b is intended to help the weak economy community capital. (5) social assistance Expenditure as referred to in paragraph (2) Letter c is the transfer of money, goods, transfer and/or transfer of services from Government to educational institutions, health institutions, and certain institutions to help reduce the burden of the community. Article 100 (1) social assistance Spending is productive as stipulated in article 99 clause (4) can be managed through the establishment of Community funds in the scrolling mechanism. (2) the funds of the community as referred to in paragraph (1) are managed by the community independently and continuously by observing the principles of transparency and accountability. (3) the public can proactively conduct monitoring and oversight of the management of Community funds as referred to in paragraph (2). Article 101 (1) implementation of social assistance expenditures payments as referred to in article 99 paragraph (2) letter a and letter b executed directly to the community and/or community groups. (2) in the case of certain social assistance expenditures payments to the community and/or community groups as referred to in article 99 paragraph (2) letter a and letter b can be implemented through other parties. (3) further Provisions regarding the procedures for the implementation of social assistance expenditures referred to in subsection (1) and paragraph (2) is controlled by a regulation of the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 103 36 paragraph 5 of article 102 Grant Expenditure (1) Expenditure of Government to local governments, STATE-OWNED ENTERPRISES, LOCAL, and foreign Governments, foreign agencies/specific allocation has been set, are not mandatory, and are not binding, in the NATIONAL BUDGET provided spending allocation grants. (2) grants Expenditure referred to in subsection (1) consists of: a. expenditures grants to local governments; b. grant expenditures to the STATE-OWNED ENTERPRISES; c. grants to LOCAL GOVERNMENT expenditures; and d. grant expenditures to foreign Government/foreign institutions. Article 103 (1) the Minister of finance as a fiscal Manager is authorized to administer the budget of the grants. (2) in the framework of management of the budget of the grants referred to in subsection (1), the Minister of finance acts as the PA over the budget of the grants. (3) the Minister of finance as the PA over the budget of the grants officer-level Echelon I pointed at the Environment Ministry of finance to run a PA functions. (4) the Minister of finance as the PA grant budget set top officials at the Ministry of finance as the KPA. Article 104 (1) Drafting and endorsement of DIPA over budget of a grant may be made in the fiscal year running. (2) the preparation and passage of DIPA referred to in subsection (1) in accordance with: a. the planning; and/or b. request the provision of grants submitted by Minister/Chairman of the institution to the Minister of finance as the PA over the grant expenditures. Article 105 grants expenditures payments Implementation is done directly from the State Treasury's account to the account of the receiver into the purpose of awarding grants. www.djpp.kemenkumham.go.id 2013, no. 10337 Article 106 Provisions on the implementation of the grant expenditures subject to the regulation of the Minister of finance. Paragraph 6 miscellaneous Expenditure Article 107 (1) in the exercise of Activities which are unexpected, urgent/not a suspect, and strategic as well as not expected recurrent expenditure, and other very necessary, in the NATIONAL BUDGET provided a budget allocation, etc. (2) miscellaneous Expenditure referred to in subsection (1) consists of: a. Government spending allocated to fund the purposes of agencies that do not have the code section of the budget; b. shopping for purposes which are not continuous; c. the Government's obligation to pay for the spending in the form of a contribution or dues to the organization/international financial institutions who have not been accommodated in the budget of the Ministries/Agencies; d. fiscal risk reserve expenditures; e. expenditure in anticipation of pressing need; f. unexpected expenses/expenditures not suspect; and g. other expenditure expenditure. Article 108 (1) the Minister of finance as the BUN is authorized to manage the budget, etc. (2) in the framework of management of the budget of others as mentioned in subsection (1) the Minister of finance acts as the PA budget over others. (3) the Minister of finance as the PA over the budget of other Echelon level I officials pointed at the Environment Ministry of finance to run a PA functions. (4) the Minister of finance as the PA over the budget of other Ministries officials set/institutions using budget others as KPA. www.djpp.kemenkumham.go.id


2013, no. 103 38 Article 109 Arrangement and endorsement DIPA over budget etc. can be made in the fiscal year runs in accordance with: a. the planning; and/or b. use of funds request shopping others delivered by Minister/Chairman of the institution to the Minister of finance as the PA over other shopping. Article 110 of the provisions on the implementation of the budget of other regulated by regulation of the Minister of finance. Article 111 (1) in order to reduce the risk of fiscal against the STATE BUDGET, the Minister of finance may perform the contract risk management to provide protection against the risk of shocks over the condition of the financial, economic and natural disasters by engaging providers insurance services and/or over the risk either from within or outside the country to cover the urgent expenditure resulting from unforeseen circumstances. (2) expenditure in connection with the top Shopping engagement providers insurance services and/or over the risk referred to in subsection (1) is provided in the STATE BUDGET. (3) further Provisions regarding the procedures for the granting of protection against risks over the financial condition, economic shocks and natural disasters as referred to in paragraph (1) are governed by regulation of the Minister of finance. Paragraph 7 of the budget Transfer to the Section 112 in carrying out financial equalization between the Government and the Government of the region, is allocated a budget transfer to the area in the STATE BUDGET. Article 113 (1) the Minister of finance as a fiscal Manager is authorized to manage the budget transfer to the area. (2) in the management of a budget transfer to the area referred to in subsection (1) the Minister of finance acts as the top budget transfer to the PA area. www.djpp.kemenkumham.go.id 2013, no. 10339 (3) the Minister of finance as the PA over budget transfers to regional-level Echelon officials I pointed at the Environment Ministry of finance to run a PA functions. (4) the Minister of finance as the PA over budget transfers to the area referred to in subsection (2), set of officials at the Ministry of finance as the KPA. Article 114 DIPA over budget transfers to regional compiled based on the provisions of legislation concerning the allocation of a budget transfer to the area. Article 115 (1) KPA to carry out the transfer budget to publish details of the decision on the allocation of a budget transfer to the area upon which has been endorsed by DIPA BUN/Power BUN. (2) decision letter as referred to in subsection (1) is used as the basis for the implementation of budget transfers to regional distribution. (3) the implementation of budget transfers to regional distribution is made directly from the account of the State Treasury Cash Accounts to Public Areas on the basis of the provisions of the legislation. (4) in carrying out the distribution of transfers to the regions, the KPA can coordinate with the power of the BUN and/or the authority of the receipt of the State related to measuring the realization of country's Acceptance. Article 116 further Provisions regarding the procedures for the implementation of the budget of a transfer to the area is controlled by a regulation of the Minister of finance. Paragraph 8 Shopping sourced from Grants Article 117 (1) shopping for needs of Ministries/institutions can be sourced from grants. (2) grants as referred to in paragraph (1) be accepted directly by the Ministries/Agencies from grants. (3) the implementation of grants expenditures referred to in subsection (2), conducted through the stages, among others, the following: a. administering the register number; www.djpp.kemenkumham.go.id 2013, no. 103 40 b. grant account opening; c. adjustment grant launched in TH; and d. the passage shopping. (4) the stages in the implementation of the funding source of shopping from the grant referred to in subsection (3) only used for grants received in the form of money. Article 118 the provisions regarding the procedures for the implementation of expenditure were sourced from grants as referred to in article 117 of the Financial Regulation is controlled by a Minister. The seventh part of the use of the acceptance of the country instead of taxes for Certain Activities of article 119 Partial PNBP funds can be used for a particular activity in accordance with the provisions of Regulation Perundang–undangan in the field of PNBP. Article 120 (1) Disbursements for the use of a portion of the funds of the State rather than Tax Receipts to finance certain Activities carried out by observing the maximum disbursement are calculated based on the proportion of expenses against receipts. (2) the use of a portion of the funds of the State rather than Tax Receipts to finance certain Activities cannot go beyond State acceptance of funds launched not a Tax in the Work Unit concerned, TH. (3) payments and administering certain Activities for which expenditures are sourced from a country not a Tax Receipt is carried out separately with shopping is sourced apart from the receipt of the State is not a tax. (4) in the calculation of the maximum limit disbursement, deposit PNBP who have not used up to the end of the fiscal year, can be used to finance the activities of the next fiscal year after receipt of DIPA. Section 121 of the Ordinance provisions on payment for the use of some funds for specific Activities PNBP governed by regulation of the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 10341 Eighth Part settlement of Keterlanjuran Payments Article 122 (1) payment for bills to the State committed to the party not entitled to and/or paid in excess of the right is the keterlanjuran payments. (2) Keterlanjuran payments referred to in subsection (1) to be deposited back into the accounts of the State Treasury. (3) the deposit back to the accounts of the State Treasury as referred to in paragraph (2) be treated as corrections keterlanjuran the payment in question. (4) based on the above correction keterlanjuran payments referred to in subsection (3) may be made upon the repayment burden on account of the State Treasury. (5) the provisions concerning the procedures for the settlement of keterlanjuran payment regulated by regulation of the Minister of finance. The ninth part Payment Acceptance Return of article 123 (1) any excess deposits/keterlanjuran State Acceptance can be requested its return in accordance with the provisions of the legislation. (2) the request for the refund as referred to in subsection (1) is carried out on the basis of a valid deposit receipts. (3) the payment of a refund of keterlanjuran deposit/excess Receipts of the country should be taken into account in advance with debt on the country. (4) to give the belief of the existence of keterlanjuran deposit/excess Receipts to the State, the work unit may request internal watchdogs of government apparatus to conduct the examination in determining the existence of Rights charged to the State in accordance with the provisions of the legislation. Article 124 (1) payment of refund of excess deposits/keterlanjuran State Acceptance is not done with Tax provisions: a. Mandatory pay request returns to PA/KPA. www.djpp.kemenkumham.go.id 2013, no. 103 42 b. PA/KPA published a letter statute keterlanjuran paid-up/excess Receipts of the country instead of Taxes after testing over the validity of deposit receipts and refund calculations truth asked. c. letter of the statutes, keterlanjuran deposit/excess Receipts of the State Tax is not the basis of the publication of the SPM returns of income. (2) the payment of refund of excess deposits/keterlanjuran State Acceptance Not Tax financial year ago weighing down Balance the budget More. Article 125 (1) payment of the refund of the excess tax deposits/keterlanjuran is done based on the provisions of Laws-invitation. (2) the payment of the refund of the excess tax deposits/keterlanjuran fiscal year ago burdensome tax revenue current year. Article 126 (1) the payment of the excess deposit of customs and Excise is done based on the provisions of the legislation. (2) the payment of refund of excess deposits/keterlanjuran customs and Excise fiscal year ago overload the acceptance of customs and excise tax. Article 127 further Provisions regarding the payment of a refund of keterlanjuran deposit/excess Receipts of the country is controlled by a regulation of the Minister of finance. The tenth part of the implementation of the Budget on a work Unit/Representative of the Republic of Indonesia Attaches abroad Article 128 (1) the implementation of the budget on a work Unit/Representative of the Republic of Indonesia Attaches abroad using foreign currencies. (2) budget as referred to in subsection (1) is provided in the DIPA foreign exchange equivalent value. (3) Equivalent foreign exchange as referred to in paragraph (2) is a payment and disbursement of funds. www.djpp.kemenkumham.go.id


2013, no. 10343 (4) record keeping of transactions over payment as referred to in paragraph (3) uses the value of the equivalent rupiah exchange rate based on the Bank Indonesia. Article 129 foreign exchange arising as a result of the transaction the payment and disbursement over a work Unit/Representative Republic of Indonesia Attaches abroad are organized as follows: a. If there is a difference in more, the deposited more difference to the account of the State Treasury; and b. when there is less difference, the difference is less the mandatory spending accounted for as expenditures. Article 130 further Provisions regarding the procedures for the implementation of the Unit's work on the shopping/military attaché Representative of the Republic of Indonesia abroad and use of Bank Indonesia rate settings are set by regulation of the Minister of finance. The eleventh section of the Monitoring and evaluation of the implementation of the Budget Article 131 (1) Minister/Chairman of the institution as the PA do monitoring and evaluation over the implementation of the budget of Ministries/agencies that his flock. (2) the Minister of finance as the BUN can perform monitoring and evaluation over the implementation of the budget of Ministries/agencies. (3) the Minister/Chairman of the institution as a PA report the results of the monitoring and evaluation of the implementation of budget of Ministries/institutions to the Minister of finance. (4) further Provisions regarding the procedures for monitoring and evaluation of the implementation of budget governed by regulation of the Minister of finance. Article 132 (1) the Minister of finance as the PA over budget transfers to regional monitoring and evaluation of the absorption and use of funds transfer to areas that its use has been determined. www.djpp.kemenkumham.go.id 2013, no. 103 44 (2) further Provisions regarding the implementation of the monitoring and evaluation of the absorption and use of fund transfers to the area is controlled by a regulation of the Minister of finance. The twelfth part of the liquidation of the Ministries/Agencies/units of Work in the implementation of the budget Article 133 (1) Each Ministry/Agency/unit of Work that is liquidated must: a. complete the entire rights and obligations in the framework of the implementation of the STATE BUDGET. b. accountability report. (2) the rights and obligations referred to in paragraph (1) letter a include: a. accounts receivable State on third parties; b. Money supplies have not been accounted for; c. debt to third parties; and d. other rights and obligations. (3) the report referred to in subsection (1) letter b at least include the following: a. performance report; and b. the financial statements. (4) further Provisions regarding the procedures for the completion of the whole rights and obligations as well as the accountability report referred to in subsection (1) are governed by regulation of the Minister of finance. CHAPTER VI IMPLEMENTATION of the BUDGET of the Union Part FINANCING objectives and Financing Sources Article 134 (1) financing the STATE BUDGET is implemented with the purpose of: a. close the deficit; b. managing the debt portfolio; c. investment and investment capital of the country; www.djpp.kemenkumham.go.id 2013, no. 10345 d. lending and/or guarantee; e. forwarding loans; and f. other financing. (2) the STATE BUDGET Financing as referred to in paragraph (1) sourced from: a. balance the budget more previous fiscal year; b. debt financing through loans and withdrawals and/or the issuance of State securities; c. non-debt financing through the sale of Government assets, privatizing STATE-OWNED ENTERPRISES, and the repayment of loans and forwarding of non-debt financing; and/or d. Surplus budget. (3) the STATE BUDGET Financing of debt financing as referred to in paragraph (2) letter b preferred the cheapest in accordance with market conditions and risks under control. Article 135 (1) payment or disbursement of funds the implementation of other financing as referred to in article 134 paragraph (1) letter f for construction of infrastructure projects through the issuance of SBSN and activity priorities are financed through loans, financing can be arranged through the introduction. (2) the provisions concerning the procedures for payment as referred to in paragraph (1) are governed by regulation of the Minister of finance. Article 136 (1) financing the STATE BUDGET from the budget surplus as referred to in article 134 paragraph (2) letter d preferred its utilization for: a. debt reduction; b. establishment of a reserve; and c. an increase in social security. (2) the provisions concerning the procedures for the utilization of surplus budget is set by regulation of the Minister of finance. Article 137 (1) in the implementation of the STATE BUDGET financing to meet its spending through debt, PPK do agreements with third parties appropriate budgetary limits that have been set in the DIPA. www.djpp.kemenkumham.go.id 2013, no. 103 46 (2) the process of procurement of goods/services prior to the signing of the agreement referred to in subsection (1) may be made before the fiscal year begins. (3) Signing the agreement referred to in subsection (1) done after DIPA was passed and effective. (4) funding to process procurement of goods/services as referred to in paragraph (2) may be charged to the budget year goes all the funds allocated in the DIPA. (5) the provisions regarding the process of procurement of goods/services as referred to in paragraph (2) is set by regulation of the Minister of finance. The second part of the settlement accounts receivable of State at the Ministries/Agencies Article 138 (1) accounts receivable State can occur as a result of the implementation of revenue management, shopping, and the wealth of the country carried out by each of the Ministries/Agencies as PA/user BMN. (2) the Minister/Chairman of the institution as a PA/user is obligated to carry out settlement of accounts receivable BMN countries in managing and/or responsibilities in a timely manner. (3) in the implementation of the settlement accounts receivable of State as referred to in paragraph (2), the Ministry of State/Lembaga State management accounts receivable Activities covers at least: a. administering; b. billing; c. monitoring and control; d. reporting; and e. accountability. (4) the management of accounts receivable of State as referred to in paragraph (3) was carried out on the basis of the provisions of the Laws-invitation. (5) in the event of a billing efforts has been done but not the State repaid the receivable, Minister/Chairman of the institution submitting the management of accounts receivable of the country that has been declared stuck to the authorized agencies take care of the Debts of the country for further processing in accordance with the provisions of the settlement Laws-invitation. www.djpp.kemenkumham.go.id 2013, no. 10347 (6) the Minister/Leadership Institute report accountability over the management of accounts receivable of State as referred to in paragraph (3) to the Minister of finance as the BUN. Article 139 (1) individual Debtors or institutions make payment over the country directly to the accounts receivable account in the State Treasury. (2) in the event that certain accounts receivable payments can be deposited to the account of the State Treasury through the accounts of the Treasurer of the acceptance. (3) the provisions concerning the procedures for the payment of accounts receivable over the State as referred to in paragraph (2) is set by regulation of the Minister of finance. Third part Debt Portfolio Management Article 140 (1) debt Portfolio Management is implemented through: a. Debt Restructuring; and b. hedging Transactions. (2) the costs incurred in the management of a portfolio of debt referred to in subsection (1) is provided in the STATE BUDGET. (3) the management of a portfolio of debt referred to in subsection (1) was implemented by the Minister of finance. The fourth part of the payment Obligations Owed the State of article 141 (1) the Minister of finance as a fiscal Manager is authorized to manage the budget debt. (2) in the framework of the management of the budget as referred to in paragraph (1) the Minister of finance acts as the top PA budget debt. (3) the Minister of finance as the PA over a budget-level Echelon officials pointing to the debt I at the Environment Ministry of finance to run a PA functions. (4) the Minister of finance as the PA over the budget debt set officials at Ministry of finance wing functions the execution of the payment of the debt as the KPA. www.djpp.kemenkumham.go.id 2013, no. 103 48 Article 142 Drafting and passage of the budget debt over TH can be made in the fiscal year runs in accordance with: a. the planning; and/or b. a provisioning request funds delivered by officials at the Ministry of finance. Article 143 (1) to maintain the credibility of the countries, debt service payments may surpassed pagu DIPA, predating the establishment of revised DIPA. (2) the payment referred to in subsection (1) is published in the NATIONAL BUDGET or changes in accountability implementation BUDGET. (3) the provisions concerning the procedures for the execution of payment subject to the regulation of the Minister of finance. Part five Implementation Guarantee Article 144 (1) the Minister of finance as the BUN is authorized to give a guarantee on behalf of the Government. (2) the guarantee referred to subsection (1) done to: a. the payment obligations of the parties assured in accordance the loan agreement/cooperation to guarantee recipients; or b. the recipient risk guarantee. (3) in exercising the powers referred to in subsection (1), the Minister of finance acts as the Government's guarantee obligation over the PA. (4) the Minister of finance as taxable Government assurance PA appoints officials-level Echelon I at the Environment Ministry of finance to run a PA functions. (5) the Minister of finance as the PA Government guarantee obligation set top officials at the Ministry of Finance: the function of granting a guarantee on behalf of the Government as the KPA. (6) implementation of the Government's guarantee obligation is implemented based on the provisions of the legislation. Article 145 Drafting and endorsement of the Government's guarantee obligation upon TH can be made in the fiscal year running in accordance with the results of the www.djpp.kemenkumham.go.id


2013, no. 10349 contingency liability calculation taxable Government guarantee. Article 146 (1) implementation of the Authority's commitment to making taxable Government guarantee embodied in the Treaty of guarantee by the Government. (2) the implementation of the Government's guarantee liability payments based upon news of the proceedings a claim signed by the PPK and the recipient of the guarantee. (3) the implementation of the Government's guarantee liability payments referred to in subsection (2) made directly from the State Treasury's account to the account of the recipient of the guarantee on the basis of the provisions of the legislation. Article 147 (1) in case there is a guarantee obligation of the Government budget has been allocated are not used in the current year is exhausted, the budget the Government guarantee obligation referred can be accumulated into the guarantee reserve fund account of the Government. (2) the Government guarantee reserve Fund Account opened on behalf of the Minister of finance as the BUN at the central bank. (3) the funds contained in the guarantee reserve fund account of the Government as mentioned in subsection (1) is used for the payment of the obligations of Government guarantee in the forthcoming budget. Article 148 further Provisions regarding the procedures for the implementation of the guarantee on behalf of the Government is controlled by a regulation of the Minister of finance. The sixth part Channeling Loans and/or grants Diteruspinjamkan Article 149 (1) the Minister of finance as a fiscal Manager is authorized to administer the budget of the loan and/or grant diteruspinjamkan. (2) in the management of the budget of the forwarding of a loan referred to in subsection (1), the Minister of finance acts as the top PA budget loans and/or grants diteruspinjamkan. www.djpp.kemenkumham.go.id 2013, no. 103 50 (3) the Minister of finance as the PA over the budget loans and/or grants diteruspinjamkan-level Echelon officials I pointed at the Environment Ministry of finance to run a PA functions. (4) the Minister of finance as the PA over the budget loans and/or grants diteruspinjamkan set of officials at the Ministry of Finance: the function implementation forwarding loans as KPA. Article 150 (1) KPA as stipulated in article 149 subsection (4) is responsible for the implementation of the loan and/or grant diteruspinjamkan. (2) the Governor/Regent/Mayor responsible for the determination, calculation of costs and the use of the budget comes from the loan and/or grant diteruspinjamkan to the area. (3) the Board of Directors of STATE-OWNED ENTERPRISES/LOCAL GOVERNMENT responsible for the determination, calculation of costs and the use of the budget comes from the loan and/or grant diteruspinjamkan to STATE-OWNED ENTERPRISES/LOCAL. Article 151 (1) implementation of the commitment-making authority over the spending of loans and/or grants diteruspinjamkan embodied in a manuscript of the forwarding agreement loans. (2) the forwarding agreement Texts loans referred to in subsection (1) is used as the basis for the execution of the forwarding loans and/or grants diteruspinjamkan. (3) implementation of channeling Fund loans and/or grant diteruspinjamkan conducted in accordance with the mechanism of withdrawal of loans and/or grants subject to the provisions of the legislation. Article 152 further Provisions regarding the procedures for the implementation of loans and/or grants diteruspinjamkan is controlled by a regulation of the Minister of finance. The seventh part of the implementation of the Government's Investment Budget Article 153 (1) the Minister of finance as the BUN is authorized to manage the Government's investments. www.djpp.kemenkumham.go.id 2013, no. 10351 (2) Government Investments as intended in paragraph (1) is a long-term investment. (3) in the long term investment management as referred to in paragraph (2) the Minister of finance acts as the investment budget part over the PA Government. (4) the Minister of finance as the PA over the Government's investment budget section pointing to the officials-level Echelon I at the Environment Ministry of finance to run a PA functions. (5) the Minister of finance as part of the investment budget over the PA Government set officials at the Ministry of finance or the Ministry of State/other institutions as the KPA in accordance with the type of investment the Government. Article 154 the drafting and endorsement of the Government's investment budget over TH can be made in the fiscal year runs in accordance with: a. the planning; and/or b. investment needs are established by the Minister of finance. Article 155 (1) implementation of the authority making the commitment of top Government investment expenditures realized in a Government investment treaty texts. (2) Government investment treaty Texts referred to in paragraph (1) was used as the basis for the implementation of the Government's investment. Article 156 further Provisions regarding the procedures for the payment of Government investment is controlled by a regulation of the Minister of finance. CHAPTER VII IMPLEMENTATION of the REVENUE and EXPENDITURE BUDGET of the STATE at the END of the FISCAL YEAR of article 157 (1) in controlling the country's cash balance as well as the preparation of the book cover at the end of the fiscal year, the Minister of finance is authorized to arrange for the acceptance of State and State Expenditure at the end of the fiscal year. www.djpp.kemenkumham.go.id 2013, no. 103 52 (2) the powers referred to in subsection (1) at least includes the following settings: a. the deadline for receipt of State; b. the time limit for the submission to the power of SPM BUN; c. settlement of the rest of the Money Supply; and d. the procedures for payment upon completion of the job at the end of the fiscal year. Article 158 at the end of the fiscal year, the central bank, commercial banks, and the other bodies appointed by the Secretary of the Treasury is obligated to accept the deposit Receipts State during the opening hours of service as set forth in the cooperation agreement. Article 159 at the end of the fiscal year, the KPA to SPM BUN deliver in accordance with the time limits prescribed by the Minister of finance. Article 160 (1) remaining funds Money supplies and funds derived from direct payments the fiscal year running that are still at a good Treasurer, cash cash and are still in the post/bank account at the end of the fiscal year, must be deposited to the account of the State Treasury. (2) the remainder of the Fund Money supplies and funds derived from direct payments the fiscal year running that are still at a good Treasurer, cash cash and are still in the post/bank account at the end of the fiscal year, which was not deposited to the account of the State Treasury is governed by the Minister of finance. Article 161 (1) payment for the implementation of the settlement Activities at the end of the fiscal year can be paid before goods/services received after party goods/services providers submit a bank guarantee or letter of statement of willingness of handing over the goods/services. (2) Nominal bank guarantee referred to in paragraph (1) at least as big as the value of the goods/services that have not been accepted. (3) the affidavit of the willingness of handing goods/services as referred to in subsection (1) is used as a guarantee for the value of certain goods/services that face value established by the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 10353 Article 162 (1) remaining pagu DIPA which is not realized until the end of the fiscal year end cannot be used during the period of the next financial year. (2) remaining pagu DIPA can be used in the next fiscal year to: a. the financing activities of the source of their funding comes from PHLN/PHDN; or b. funded activities of certain other Activities which is a national priority in accordance with the provisions of Laws-invitation. Article 163 Against the rest of the work of certain contracts that are not resolved until the end of the fiscal year, the following provisions apply: a. the remaining value of the work of the annual contracts financed from pure rupiah can not be launched into the next fiscal year; b. the remaining value of the contract of work from the plural years financed from pure rupiah can be launched into the next fiscal year, but does not add the pagu budget next year; or c. the remaining work of the annual contracts or contract year plural financed from PHLN and/or PHDN can be launched into the next budget year round source of funding is still available. Article 164 of the provisions on the implementation of the revenue and Expenditure of the State at the end of the fiscal year are set by regulation of the Minister of finance. CHAPTER VIII IMPLEMENTATION of the BUDGET in the DISASTER Article 165 provisions on the implementation of the budget in the applicable mutatis mutandis disaster relief provisions of chapter II, chapter III, and chapter V. Article 166 in the implementation of the budget disaster that requires the handling of the disaster quickly, precisely, priorities, coordination, and integrated enforceable provision as follows: www.djpp.kemenkumham.go.id


2013, no. 103 54 1. The Minister of finance as the BUN can do expense budget is not yet available for the implementation of disaster mitigation at this stage of the disaster emergency response; 2. PA wing duties coordinating disaster relief officials may appoint officers in Ministries//other institutions or officials/officers of local governments as KPA/PPK/PPSPM/Treasurer Spending/BPP to carry out disaster relief budget implementation. 3. Accountability for the use of disaster relief funds in the emergency response phase of disasters, specially treated in accordance with the conditions of the emergency and carried out in accordance with the principles of accountability and transparency. Article 167 of expenditure referred to in Article 166 number 1 next proposed in the draft STATE BUDGET changes and/or presented in the report of the realization of the budget. Article 168 (1) in case there are residual pagu DIPA over disaster relief Activities and which cannot be resolved until the end of the fiscal year, the remaining pagu DIPA can be accommodated in a holding account. (2) disaster relief Activities as referred to in subsection (1) is the activity of national priorities with national disaster status. (3) holding account opening as intended in paragraph (1) proposed by the PA to the Minister of finance as the BUN for approval. (4) the proposed PA to open accounts holding at least contain: a. the reason the necessity of holding account opening; b. a statement of the amount of residual pagu DIPA proposed to be accommodated in the accounts concerned with the allocation of its use; c. a statement of responsibility for the use of the funds in question; d. the management mechanism, channeling, and disbursement of funds; and e. clarity deadline management and channeling their funds. www.djpp.kemenkumham.go.id 2013, no. 10355 (5) the approval of the Minister of finance as the BUN over the holding account opening proposed by the PA as referred to in paragraph (3) may be granted after the assessment of the reasonableness of the petition referred to above. (6) the consent of the Minister of finance as the BUN as referred to in paragraph (4) contains at least: a. the amount of time allocation and usage DIPA pagu; b. time limit management, channelling, and disbursement of funds; and c. identity of the bank where the account of the reservoir is opened. (7) the holding Accounts referred to in paragraph (1) notified by the PA to the Financial Examiner. Article 169 the provisions regarding the procedures for payment and disbursement of funds holding account is controlled by a regulation of the Minister of finance. Article 170 PA as stipulated in article 168 and/or authority responsible for the management, distribution, and disbursement account holding. Article 171 (1) the Minister of finance as the BUN holding account closing authorities referred to in Section 168 subsection (1) in until the end of the specified time limit there is still residual funds and/or activity concerned cannot be completed. (2) the amount of funds remaining in the accounts holding the remaining Cash is deposited into the account the next General acceptance as the country returns to the budget years ago. (3) the closure of the accounts of the holding referred to in paragraph (1) notified by the Minister of finance as the BUN to the Examiner and the Board of PA finances. Article 172 provisions on the implementation of the budget of disaster relief is controlled by a regulation of the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 103 56 CHAPTER IX ADMINISTERING the IMPLEMENTATION of the BUDGET of the Union part of Administering the Financial Transactions Chapter 173 Treasury Officials responsible for administering any Government financial transactions it does in accordance with the provisions of the legislation. Article 174 (1) Administering the Government's financial transactions as referred to in article 173 is done for the reporting and accountability for the implementation of the budget. (2) In administering the Government's financial transactions as referred to in paragraph (1), Treasury officials noted each and every financial transaction in question in accordance with the provisions of the legislation. Article 175 Conditions more about administering the Government's financial transactions is governed by regulation of the Minister of finance. The second part of article 176 Documents Administering Minister/Chairman of the institution as a PA and Finance Minister as the BUN hosts an integrated system of administering STATE BUDGET to realize the implementation of the STATE BUDGET in a transparent and responsive. Article 177 (1) Treasury Officials responsible for organizing the administering Government financial transactions document does correspond to the provisions of the Laws-invitation. (2) the Minister of finance as the BUN set standards documents of financial transactions of the Government. www.djpp.kemenkumham.go.id 2013, no. 10357 Article 178 (1) for the purposes of orderly administration documents of financial transactions of the Government, Minister/Chairman of the institution as a PA and Finance Minister as the BUN is authorized to regulate the conduct of the Government administering documents of financial transactions that are within the scope of management and responsibility. (2) Setting the administering organization of Government financial transactions document referred to in subsection (1) is done by observing the standard documents of financial transactions of the Government. CHAPTER X the COUNTRY'S FINANCIAL INFORMATION SYSTEM Article 179 (1) the Minister of finance as the BUN organizes information system data on the party doing the agreement with the Government or who will obtain payment from a power BUN. (2) the information system data as referred to in subsection (1) at least include information on: a. name; b. Tax Payer Number (NPWP); c. bank account numbers; and d. the address, of the Treaty with the Government or who will obtain payment from a power BUN. (3) the Data stored in the information system referred to in subsection (1) may only be used for the purposes of the implementation of the State's Spending. (4) in the case of certain data stored in the information system referred to in subsection (1) may be used for other than the purposes of the implementation of the State's Spending. (5) Conditions regarding the use of the data other than for the purposes of the implementation of the State's Expenditure as referred to in paragraph (4) and the procedures for administering the performing party data agreements with Governments or who will obtain payment from a power BUN set with regulation of the Minister of finance. www.djpp.kemenkumham.go.id 2013, no. 103 58 Article 180 (1) in the framework of the management and accountability for STATE BUDGET, Minister of Finance conducts financial information systems are integrated. (2) financial information systems are integrated as referred to in subsection (1) include information systems in Ministries/agencies and local governments. (3) information systems on ministries/Institutions as referred to in paragraph (2) is an information system relating to the finances of the State. (4) information systems in local governments as referred to in paragraph (2) is a financial information system area. (5) the provisions concerning the Organization of the finances of the State information system is set up with integrated regulation of the Minister of finance. CHAPTER XI CLOSING PROVISIONS Article 181 on when this Regulation comes into force: 1. all laws and regulations that are the rules of implementation of the provisions with regard to the implementation of the STATE BUDGET, was still in force along does not conflict with the provisions of this Regulation; and 2. Presidential Decree Number 42 in 2002 about the guidelines of the implementation of Budget revenue and Expenditure of the State (State Gazette of the Republic of Indonesia Number 73 in 2002, an additional Sheet of the Republic of Indonesia Number 4212) as it has several times changed the last presidential regulation Number 53 in 2010 about the second amendment above Presidential Decree Number 42 in 2002 about the guidelines of the implementation of Budget revenue and Expenditure of the State, revoked and declared inapplicable. Article 182 of this Regulation comes into force on the date of promulgation. www.djpp.kemenkumham.go.id 2013, no. 10359 so that everyone knows it, ordered the enactment of this Regulation with its placement in the State Gazette of the Republic of Indonesia. Established in Jakarta on 7 June of 2013 PRESIDENT REPUBLIC of INDONESIA Dr. h. SUSILO BAMBANG YUDHOYONO Enacted in Jakarta on 7 June 1995 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN www.djpp.kemenkumham.go.id