STATE NEWS
REPUBLIC OF INDONESIA
SOCIAL MINISTER REGULATION OF THE REPUBLIC OF INDONESIA
Number 30 YEAR 2012
ABOUT
FINANCIAL MANAGEMENT GUIDELINES IN THE SOCIAL MINISTRY ENVIRONMENT
WITH THE GRACE OF THE ALMIGHTY GOD
SOCIAL MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that in order to optimize financial management in the environment of the Ministry of Social Affairs of the Republic of Indonesia, it needs to be reassembled with the Financial Management Guidelines in the Environment of the Ministry of Social Affairs
B. that based on the consideration of the letter a, it needs to reestablish the Financial Management Guidelines in the Environment of the Social Ministry of the Republic of Indonesia in the Regulation of the Social Ministers;
Remembering: 1. Law No. 7 Year 1983 on Income Tax (State of the Republic of Indonesia Year 1983 Number 50, Additional Gazette Republic of Indonesia Number 3263) as has been several times amended last by Act No. 36 In 2008 about the Fourth Amendment to the Act No. 7 of 1983 on Income Taxes (sheet Of State Of The Republic Of Indonesia 2008 Number 133, Additional Gazette Of The Republic Of Indonesia Number 4893);
2. Act No. 8 of 1983 on Supplemental Taxes of Goods and Services and Sales Tax on Luxury Goods (State Gazette Indonesia Year 1983 Number 51, Additional Gazette Republic of Indonesia Number 3264) as it has Amended on the last few times with Act No. 18 of 2000 (Indonesian Republic of 2000 Number 128, Extra State Gazette number 3986);
3. Law No. 20 Year 1997 on Reception of State Not Tax (State Sheet of the Republic of Indonesia of 1997 No. 43, Additional Gazette Republic of Indonesia Number 3687);
4. Act Number 17 Year 2003 on State Finance (Sheet State Republic Of Indonesia In 2003 Number 47, Additional Sheet Of State Republic Of Indonesia Number 4286);
5. Act Number 1 of 2004 on the State Treasury (State Sheet) 2004 Number 5, Additional Gazette Republic of Indonesia Number 4355);
6. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Financial Liability (State Sheet Of The Republic Of Indonesia Year 2004 Number 66, Additional Sheet Of State Of Indonesia Republic Number 4400);
7. Law Number 33 of 2004 on the Financial Balance Between the Central and Regional Governments (State Sheet Number 126, Additional Gazette State Number 4438);
8. Act No. 39 of 2008 concerning the Ministry of State (State Sheet of the Republic of Indonesia 2008 No. 166, Additional leaf of the Republic of Indonesia Indonesia Number 4916);
9. Government Regulation Number 45 of 1994 on Income Tax for State Officials, Civil Servers, Members of ABRI, and Pension Charges are charged to State Finance or Regional Finance (Republic of State Sheet) 1994 Indonesia Number 74, Additional Gazette Number 3577);
10.Regulation of Government Number 22 of 1997 on the Type and Receipt Of State Acceptance Not Taxes (State Sheet Of The Republic Of Indonesia Year 1997 Number 57, Additional Sheet Of State Republic Indonesia Number 3694) as amended by Government Regulation Number 52 Years 1998 (sheet Of State Of The Republic Of Indonesia In 1998 Number 85, Additional Sheet Of State Republic Indonesia Number 3760);
11.Regulation of Government No. 73 of 1999 on the Order of the Use of State Reception Not the Taxes Which Are The Source Of Certain Activities (sheet Of State Of The Republic Of Indonesia In 1999 Number 136, Additional Sheet Of State Of The Republic Of Indonesia Number 3871);
12.2013 Government Regulation No. 1 2004 on the Tata Cara Conveyance Of The Plan and the Report of the Realization Receipt Of The Country Not Taxes (sheet Of State Of The Republic Of Indonesia In 2004 Number 1, Additional Gazette Of The Republic Of Indonesia Number 4353);
13.38 Government Regulation No. 38 Year 2007 on the Partition of Government Affairs between Government, Provincial Government and Regional/Municipal Government/City (Indonesian Republic of Indonesia 2007) number 82, additional state sheet Republic of Indonesia No. 4737);
14.7 Government Regulation No. 71 of 2010 on Government Accounting Standards (State Sheet of Indonesia Year 2000 Number 123, Additional Gazette of the Republic of Indonesia Number 5165);
15.Regulation No. 3 of the Government Number 3 of 2012 on Types and Tarif Over Types of State Reception Not Taxes Applicable to the Ministry of Social Affairs (State Sheet of Indonesia Year 2012 Number 6, Additional Sheet of State Republic of Indonesia Number 5273);
2014 Presidential Regulation No. 7 of 2008 on Deconcentration and the Duty of the Buyer;
17.Regulation Presidential Decree No. 47 of 2009 on the Establishment and Organization of the Ministry of State as amended by the Presidential Regulation No. 76 of 2011;
2010 Presidential Regulation No. 70 of 2012 on the Second Amendment to the Presidential Regulation No. 54 of 2010 on the Procurement of Government Goods/Services;
19.Decision Finance Minister Number 563 /KMK.03/2003 on Appointment Of Government Treasury And Treasury Offices And State Treasury Offices To Collect, Lease And Report On PPN And PPnBM As Well As The Terms Of The Polling, The Depositors and Its Report;
20.Regulation Finance Minister Number 134 /PMK.06/2005 about the Payment Guidelines In the implementation of the APBN;
21.Regulation Finance Minister Number 57 /PMK.05/ 2007 on Account Management of the Ministry of State/Institut/Office/Working Units;
22.Regulation Finance Minister Number 91 /PMK.06/ 2007 about the Bagan Standard Account;
23.3 Finance Minister Regulation Number 233 /PMK.05/2011 on Changes to the Regulation of Finance Minister Number 171 /PMK.05/ 2007 on the Accounting and Financial Reporting System of the Central Government;
24.7 Finance Minister Regulation No. 40 /PMK.05/ 2009 on the Hibah Accounting System;
25.Regulation Finance Minister Number 170 /PMK.05/2010 on the Settlement of the Bills on the Burden of Revenue Budget and State Shopping on the Working Unit;
26.7 Finance Minister Regulation No. 255 /PMK.05/ 2010 on the Tata Way of Realizing Income and Shopping Realization Income from Foreign/Internal Affairs Received Direct by the Ministry of State/Instituations in the Form of Money;
27.Regulation Finance Minister Number 248 /PMK.07/2010 on the change over PMK Number 156 /PMK.07/ 2008 on the Concentration Of Deconcentration Fund Management Guidelines and the Duty of the Pembs;
28.Regulation Social Minister Number 86 /HUK/2010 on the Organization and the Working Governance of the Social Ministry;
29.Regulation Republic Of Indonesia Financial Minister Number 125 /PMK.06/ 2011 On The Management Of State-owned Goods Derived From The Deconcentration Fund And The Task Force Of The Buyer Before The 2011 Budget Year;
30.Regulation Finance Minister Republic Indonesia Number 191 /PMK.05/ 2011 On The Mechanism Of Management Of Grants;
31.Regulation of Finance Minister of the Republic of Indonesia No. 33 /PMK.06/ 2012 on the Order of the Implementation of the State of the Property Rent;
32.Regulation of Finance Minister Of The Republic Of Indonesia Number 113 /PMK.05/ 2012 About The Travel Of Home Service For State Officials, civil servants, and Employees Is Not Fixed.
DECIDED:
Establish: SOCIAL MINISTER REGULATION ON FINANCIAL MANAGEMENT GUIDELINES IN THE SOCIAL MINISTRY ENVIRONMENT.
BAB I
UMUM CONDITIONS
Section 1
In this Regulation referred to:
1. The subsequent State Shopping and Shopping Budget (APBN) is the annual financial plan of the state government approved by the People's Representative Council.
2. State Financial Management is the overall activity of the country's financial managing officials in accordance with its position and authority, which includes planning, execution, supervision, and accountability.
3. The next General Treasurer (BUN) is an official who has the authority to perform the State Public Cash Account management function in this case is the Minister of Finance.
4. Kas General Negara is a place of state money storage designated by the Minister of Finance as BUN to accommodate all state receipts and pay for the entire state expenditure.
5. Power of the Common Treasurer of the State called the Power of BUN is the official who obtained the authority to and on behalf of BUN carrying out the function of the General Cash Account of the State in this case is the Director General of the Treasury.
6. Office of the Regional Directorate General of the Treasury which is next called Kanwil Ditjen. PBN is the vertical Instancy of the Directorate General of the Treasury which is below and is responsible to the Director General of the Treasury.
7. The next Office of the State Treasury (KPPN) is the vertical instance of the Directorate General of the Treasury which acquires the authority as the Power of the BUN in the area in this case is Head of KPPN.
8. Deconcentration is the devolution of the authority of the Central Government to the Governor as an extended hand or vice-government of the Central Government.
9. Budget Deconcentration is the budget derived from the APBN implemented by the governor as a representative of the government that includes all receipts and expenses in order of execution of deconcentration excluding the allocated budget for vertical instances of the center in the area.
10.Duty of the Buyer is the devolution of authority from the Central Government to the governor as an extended hand or deputy of the Central Government.
The "Budgeting Assignment" is a budget that is derived from the APBN which is exercised by the governor, the regent/mayor as a physical representative of the government.
A further 12.Unit of work called Satker is part of an organizational unit on the ministry that carries out or some activities of an organization that is weighing an APBN fund.
The next 13.list of Budget filings called the DIPA is the budgeting document compiled by the Minister as a Budget User and authorized by the Minister of Finance as BUN.
14.ReAccount acceptance is the account of the central bank/bank of umum/postal office used to house the country's income money in order to conduct an APBN on the office/work unit of the Ministry of State/institute
A Spend Account is an account of a public bank/post office used to house money for the State of the State for shopping in order to conduct an APBN on the office/work unit of the Ministry of State/agency.
16.Rekening the State Public Cash is an account of a State of State money storage designated by the Minister of Finance as the General Treasurer of State to accommodate all State receipts and pay the entire State expenditure on the central bank.
17.Bank General is a bank that carries out a concerted effort and/or based on the principle of sharia which in its activities provides services in traffic of payment.
18.6 Central Bank is Bank of Indonesia.
The other 19.users of the Budget (PA) are authorized officials and are responsible for the use of the budget on the Ministry of Social Affairs.
The subsequent RPA of the Budget User (KPA) is an official who has the authority and responsibility of the PA to use the budget to which it is used.
21.Officials Commitments (PPK) are officials who are authorized by PA/KPA to take decisions and/or actions that may result in spending on the expense of state spending.
22.Officials Signatory SPM (PP-SPM), also known as PP-SPM, is an official who is authorized by PA/KPA to conduct a test of the Payment Request Letter and publish a Pay-Order Letter.
23.Treasurer Admissions is a person who is appointed to accept, store, lease, look to, and account for the state's income money in order to conduct an APBN in the Ministry of Social work/work units.
24.Treasurer is a person who is appointed to accept, store, pay, view, and account for the money for state spending in order to conduct an APBN in the Ministry of Social Work office.
25.Treasurer (BPP), which is further called the BPP, is the Treasurer in charge of assisting the Treasurer to make the payment to the right to use the execution of certain activities.
The 26.Unit Acuntation of the Budget User Power, which is subsequently called UAKPA, is an agency accounting unit that conducts accounting and financial reporting unit-level accounting activities.
27.6 accounting officers are employees appointed with the Ministerial Decree of the Budget User/Head of the Working Unit to carry out the Kuangan Accounting System, both at the UAKPA level, UAPPA-W1, UAPA E1 and UAPA.
The next 28,Afied supervision of the Government's Internal Security (APIP) is the Inspectorate General and the Financial and Development Oversight Board.
The 29.admissions State is not a tax that is next abbreviated as PNBP is the entire central government acceptance that does not come from the receipt of taxation.
30.Hibah is a Central Government Revenue/Shopping Center that is derived from/for internal body/body/agency, foreign country government, foreign agency/agency, international body/agency both in the form of devisa, rupiah and goods and/or services, including experts and training that do not need to be repaid/readmitted, which are specifically assigned to, are not mandatory and non-binding, as well as not continuously.
31.Revenue Grants are the revenue of the Central Government that originates from the internal body/agency, the foreign country government, the foreign agency/agency, the international governing body/body in the form of devisa, rupiah and goods and or services, including expert power and training that do not need to be repaid.
32.Hibah Overseas Direct In The Form of Money, further called HLNL Money, is the acceptance of the Central Government in the form of a revamped and/or devisa and rupiah received directly by the ministry of state/institution of the giver Overseas grants that don't need to be repaid.
33,Hibah In Direct Internal Affairs, the next called HDNL Money, is the acceptance of the Central Government in the rupiah received directly by the ministry of state/institution of the non-paid land grant. Back by the Central Government.
34,Rekening Grant is an account which is opened by the ministry of state/agency used in the management framework of HLNL Money and HDNL Money.
The 35.Shopping Grant is the shopping of the Central Government in the form of money/goods or services to the central government or local governments, local enterprises, communities, and community organizations, which are specifically assigned to the government, is non-conscripted and non-binding, as well as not continuously.
36.Report Finance is the government accountability form of the implementation of the APBN with the Budgeting Realization Report (LRA), balance sheet, cash flow report, and the Note over the Financial Report.
The next 37.Report of the Treasurer ' s accountability report called the LPJ is a report made by the treasurer on the money he has been responsible for as a liability for money management.
The following: The following are the following::
The next 39.3 Proof of Setor (SBS) is a sign of receipt of acceptance by the Treasurer of Acceptance to the Rector.
A further LPM is a warrant that is issued by the PP-SPM for and on behalf of the PA to BUN or its power based on the SPP to make a sum of money payments to the party and on the budget load. {\cf1 \cf1
41.A further Direct Pay order called SPM-LS is a pay warrant issued by PA/KPA to:
a. Third parties on the basis of a binding or decision letter;
B. The Treasury of the Spend is a shopping trip/visit.
42,42,42,42,100 (of IBM Marketing Cloud) Direct payment.
The 43.Letter of Repayment Orders (SPM-UP) were issued by PA/ KPA which funds were used as supply money to finance the day-to-day operations of the day-to-day offices.
44.Letters of Repayment of the Repayment of the provisions called the SPM-GUP is a pay warrant issued by the PA/KPA with the burden of the DIPA which funds the funds used to replace the supply money.
45.Additional Supplies which are next abbreviated TUP is the money given to the Working Unit for the very urgent need in one month exceeds the specified UP pagu.
46.30 Additional Paying Orders (SPM-TUP) are a pay warrant issued by the PA/KPA due to the need for its funds to exceed the specified supply money pagu.
47.Letters Paying Authorization further called SPM The Concern is a document published by PA/ KPA or another appointed official to pass the income and shopping bookkeeping sourced from HDNL money.
48.Letters of Confirmation Fundraising henchway called SP2D Pengunrest is a local KPPN-issued warrant to pass the income and shopping sourced from HDNL Money.
49.Mail Refund Refund, further called SP2D is a warrant issued by the Power of BUN to the operational bank/post office and the giro based on SPM to transfer the amount of money from the State Kas into the account of the party. Assigned to:
50.Surat Grant Authorization, subsequently called SP2H is a document published by PA/ KPA or other officials appointed to pass the revenue and shopping bookkeeping sourced from HLNL Money.
The next 51.Bookkeeping Order Order called SP3 is a warrant issued by KPPN Special Jakarta VI to pass revenue and shopping sourced from HLNL Money.
52.A subsequent Payment Request Letter (SPP) is a document published by a Commitment Officer which contains a request to PP-SPM to publish a letter of order to pay a sum of money over the burden of the budget section It is for the designated party and in accordance with the terms defined in the binding document that is the basis for the publication of the SPP.
53.Letters Of Absolute Responsibility (SPTJM) is a statement letter made by PA/KPA which states the full responsibility of all revenue and shopping sourced from HLNL Money and/or HDNL Money.
54.Mail The Statement Has Received Grants and Direct Shopping in the Form of Money without going through KPPN which is next called SPTMHBL Money is a full responsibility statement of acceptance and shopping sourced from HLNL Money and/or HDNL Money signed by KPA.
55.non-Tax Deposits (SSBP) (SSPB)/Tax Deposits (SSPB)/Tax Deposit Mail (SSP) authorized to be SSBP/ SSP/SSP which has received State Reception Transaction Number (NTPN) and Bank Transaction Number (NTB)/Number Postal Service (NTP)/Discard Number (NPP) unless otherwise specified.
56.Tax Income that is next called the PPh is the Tax imposed on persons or persons and the body with respect to the income received or obtained during the one year of tax.
57.Travel of the domestic service is a journey to the outside of the seat of the Republic of Indonesia for the benefit of the state.
58.The office of office is the journey of service across the city limits and/or within the city from the seat to the destination, carrying out the task and returning to its original place in the country.
59.5 travel travel is the journey of the old place to a new position on the basis of a decision-making letter.
An SPD is a document published by the Officials of Commitment in order to carry out service for state officials, civil servants, and other non-permanent employees and others.
61.Acting SPD is the state official, civil servant and non-permanent employee who carries out a service trip.
62.Lumpsum is a sum of money that has been calculated at first pre-Amount Amount and paid at once.
63.A real charge is a fee issued in accordance with the proof of valid expense.
64.calculation is a calculation of service travel expenses calculated as per the applicable requirement.
The 65.Collector (detasering) is the temporary assignment of time.
Section 2
The Budget period for APBN using the year of takwim is valid from January 1 and ends until December 31 of the year in respect of the term.
Section 3
The scope of this Regulation, includes:
a. Treasury officials;
B. cash planning;
c. invoice completion mechanism;
D. rejection/return of SPP-LS and bills;
e. delivery of SPM;
f. KPA's responsibility to the extent of the invoice completion time;
G. supervision of the invoice completion deadline;
h. service travel;
i. acceptance of the country;
J. The Treasurer is a tax collector;
No, enterprise and the drafting of the treasurer ' s accountability report;
I. financial accounting unit;
M. financial management of grants in the country and abroad; and
N. control and reporting.
BAB II
TREASURY OFFICIAL
The Kesatu section
General
Section 4
(1) The Minister as the PA appoints and establishes the General User of the Budget Users (KPA).
(2) The KPA as the authorized holder of the PA may designate and assign PPK, PP-SPM, Treasurer of Spending, Treasurer of Acceptance, PPABP and Treasurer of Maid Spending.
(3) The designation and designation of the official as referred to in paragraph (2), to administer and be responsible for the implementation of the DIPA of the Working Unit (Satker) in the environment of the Ministry of Social Affairs.
(4) The office of the official as referred to in paragraph (2) is defined by the Decree of the Minister of Social Affairs.
The Second Part
Budget User
Section 5
The Minister as the PA and/or the user of the goods has a task that includes:
a. set up the state ministry ' s budget draft/the institution that it has led;
B. Compiling a budget execution document;
c. carry out the country ' s ministry/agency budget which it has led;
D. exercise a state acceptance poll not a tax and lease it to the State Kas;
e. manage the debt and debt of the country that is the responsibility of the ministries of the countries/institutions that are in charge;
f. manage the property/wealth that is the responsibility of the ministry of the country/institution that it has led;
G. assemble and deliver the financial statements of the ministry of state/agency that he has led; and
h. carry out other tasks that are its responsibility under the provisions of the Act.
The Third Part
Budget User Power
Section 6
(1) KPA as the Treasury Officer who manages and is responsible for the implementation of the DIPA Satker.
(2) The KPA as referred to in paragraph (1) is held by the task of the satker and/or Temporary Satker with the task:
a. set up the activities work plan in one (1) on the satker he has led;
B. testing material correctness of evidence letters regarding the rights of the collector party
c. examine the correctness of the document that is the requirement/completeness in connection with the barang/physical procurement/procurement agreement;
D. Examining the availability of the funds concerned;
e. Charge the expenses in accordance with the account in question; and
f. ordered payment of the load of APBN.
(3) In 1 (one) DIPA is set 1 (one) of the KPA officials.
The Fourth Part
Commitment-Maker Official
Section 7
(1) PPK as a designated official and is authorized by the KPA to take decisions and/or actions that may result in the expenditure of the country ' s shopping burden.
(2) The PPK must have a certificate of procurement expertise of goods/services from the Government Governing Goods/Services Policy Institute (LKPP).
(3) In the case of no personnel meeting the requirements to be designated as PPK, the requirements on the paragraph (2) are excluded for:
a. The PPK is held by the officials of echelons I and II at K/L/D/I; and/or
B. PA and/or KPA acting as PPK.
(4) The PPK as referred to in paragraph (1) has the task:
a. Drafting the activities plan and the withdrawal of funds;
B. create a connection with a provider of goods and/or services that result in spending on the shopping budget
C. prepare, execute, and control agreements/contracts with the goods and/or services provider parties;
D. preparing a complete and correct supporting document, publishing and delivering the SPP to PP-SPM; and
e. Signing the SPD, Service Travel Details, Riil Details, and the IV/sheet of arrivals on behalf of the Chief Satker and/or Satker Temporary for State Officials, Civil Servile and Infrequent Employees who travel in the environment It works.
(5) In 1 (one) DIPA may be designated more than 1 (one) people of the PPK when required.
The Fifth Part
Official Signatory Letter Pays
Section 8
(1) PP-SPM as an official who is authorized by the KPA to conduct testing of the SPP, sign, and publish SPM.
(2) PP-SPM as referred to in paragraph (1), has the task:
a. conduct the SPP testing and its supporting documents complete and correct;
B. To load the bill for the country; and
C. create, sign, and publish SPM.
(3) In 1 (one) DIPA is set 1 (one) PP-SPM.
The Sixth Part
Spending Treasurer
Section 9
(1) The issuer is appointed by the KPA to accept, store, pay, view, and account for the money for the purposes of state spending in the course of the implementation of the APBN on satker.
(2) The Treasurer of the Spend as referred to in paragraph (1) has the task:
a. manage the supply money;
B. conduct bookkeeping for spending through UP and LS passing by the treasury account;
c. receive and lease upon receipt of taxes and other admissions;
D. prepare SPP UP, SPP-TUP, SPP GUP and SPP LS to be signed PPK; and
e. Deliver the LPJ to KPPN.
(3) The Revenue Treasurer as referred to in paragraph (1) must meet the requirements included:
a. have been following the training of financial management, both internal and external social ministries;
B. know the financial administration;
c. have an understanding of the program on the unit concerned;
D. does not occupy the position of treasurer for 4 (four) consecutive years of the year;
e. not occupying structural offices;
f. non-legal defects;
G. is not being mutated; and
h. Not CPNS.
(4) In 1 (one) DIPA is set 1 (one) the expenditure treasurer.
(5) Treasury officials as referred to in Articles 7, 8, and 9 cannot be arrested.
The Seventh Part
Treasury Reception
Section 10
(1) The Reception Treasurer is appointed by the KPA with the task to accept, store, lease, view, and account for the country's income money in order to perform the APBN on the work unit.
(2) The admissions Treasurer as referred to in paragraph (1) must meet the requirements included:
a. have been following the training of financial management, both internal and external Social Ministries;
B. know the financial administration;
c. have an understanding of the program on the unit concerned;
D. does not occupy the position of treasurer for 4 (four) consecutive years of the year;
e. not occupying structural offices;
f. non-legal defects;
G. is not being mutated; and
h. Not CPNS.
(3) In 1 (one) DIPA is set 1 (one) Treasurer of Acceptance.
(4) The treasury officials as referred to in Article 7, and 9 cannot be arrested.
Section 11
(1) The Treasury Officials as referred to in Articles 6, 7, 8, 9, and 10 for the Central Office, UPT, and the Hosting Duties in the environment of the Ministry of Social Affairs are appointed and set forth by the Minister of Social Affairs.
(2) The Officials of the Treasury as referred to in paragraph (1) for the Deconcentration Fund are appointed and set by the local Governor.
The Eighth Part
Associate Spending Treasurer
Section 12
(1) KPA may also raise the BPP for activities that are located in a remote location with the place where the cost of the Treasurer and/or the workload of the Treasurer is extremely heavy.
(2) The BPP is based on the KPA Decision Letter.
(3) The BPP should not be caught as the Treasurer of Acceptance.
(4) In 1 (one) DIPA may be designated more than 1 (one) BPP, when necessary.
Section 13
(1) Functional liability is made by the BPP and is delivered to the Treasurer of the slowest Spending 5 (five) the next day of the month.
(2) Functional responsibility as referred to in paragraph (1) of the Letter of Accouncability (SPJ), with an attachment covering:
a. Public Cash Book;
B. Associate Book; and
C. Cash-closing Report.
(3) Functional liability in the last month of the budget year delivered the slowest 5 (five) business days prior to the last business day of the month and is enclosed in evidence of the remainder of the supply money.
The Ninth Part
Employee Shopping Administration Manager
Section 14
(1) PPABP is appointed by the KPA who has the task of compiling a list of salaries, compiling the SPP, looking at it, and taking responsibility for the employees ' spending money in order to perform the APBN on the work unit.
(2) The PPABP as referred to in paragraph (1) shall not be able to duplicate the post as Treasurer of Spending.
(3) In 1 (one) DIPA is set 1 (one) PPABP.
BAB III
CASH PLANNING
Section 15
(1) The Minister as the PA delegated to the KPA and the KPA delegated to the PPK together with the Treasurer of Spending to draw up the estimated withdrawal of funds and/or estimates of the funds based on the plan/schedule of activities That.
(2) At the order of the Head of the Workforce as a KPA, the PPK is required to draw up the estimated withdrawal of funds and/or estimates of the funds deposit and present it to the KPPN with the provisions included:
a. The estimated withdrawal of funds is made periodically, monthly, weekly and daily;
B. Weekly funding forecast is made every 2 (2) months and delivered at least 5 (5) business days prior to the first week of forecast;
c. The estimated daily refund is estimated in 1 (one) week that is detailed within the working day of the estimated week;
D. the estimated daily withdrawal of the funds is made every week and delivered the slowest 2 (two) business days before the start of the week i.e. on Thursday;
e. Funding forecast/estimated withdrawal of the funds required for updates of any changes;
f. Monthly fundraising forecasts are performed monthly and delivered at least 3 (3) business days prior to the estimated month;
G. update of the estimated daily funds withdrawers delivered at least 1 (one) business days prior to the forecast day;
h. Monthly payment forecast/withdrawal of monthly funds delivered at least 10 (ten) business days after the expiration date of the DIPA; and
i. weekly funding forecast is estimated in 1 (one) month made 4 (four) period/week of date 1 to date 7 for the first week, date 8 to 15 for the second week, date 16 up to 23 for the third week and the 24th to the end of the month for the fourth week.
BAB IV
BILL COMPLETION MECHANISM
The Kesatu section
SPP Submission Preparation
Section 16
(1) Chief Satker ordered the Treasurer to submit the opening of an account to the local KPPN through the Secretary General of the Ministry of Social Affairs on behalf of Satker in question;
(2) For the Dekon Fund and TP filing the opening of the Account is sufficient through the Chief Satker to the local KPPN and report to the Finance Bureau of the Ministry of Social Affairs;
(3) The Treasurer must register itself to the Tax Services Office (KPP) to obtain the NPWP on behalf of the Treasurer/Working Unit Unit;
(4) The Treasurer is lecturing the concerned DIPA that is received from the KPA;
(5) The Treasurer cashed the SPM-UP that the SP2D has published to the Bank where the Treasurer opened the account.
The second part
SPP submission
Section 17
(1) The joint commitment maker with the expenditure treasurer makes the activities documents necessary for the activities and submitted the SPP to the SPM Signatory.
(2) The issuer of the expenditure is required to decline the pay command of the Budget user/Power User if it does not meet the requirements.
The Third Part
SPP -UP
Section 18
(1) The use of UP becomes the responsibility of the Revenue Treasurer.
(2) The SPP-UP can be provided as follows:
a. The type of shopping/expenses that supply money may be given for the expenses:
1. Goods Shopping (52);
2. Modal Shopping (53) for team honor expenses, Office Writing Tool (ATK), service travel, auction announcement fee, licensing of mail and other expenses that cannot be performed with direct payment in order to acquisition assets; And
3. Other shopping-another (58).
B. Outside of the provisions as referred to in the letter a, may be granted an exemption for the Central DIPA by the Director General of the Treasury and for the Central DIPA whose activities are located in the area as well as the DIPA area designated by the Chief Kanwil Officer Local Treasury;
C. UP can be provided as high as:
1. 1/12th (one per twelfth) of the DIPA pagu according to the classification of goods shopping and other shopping allowed for granted UP, a maximum of Rp. 50,000,000,-(fifty million rupiah) for pagu up to Rp. 900 million (nine hundred million rupiah);
2. 1/18 (one per eighteenth) of the DIPA according to the classification of goods shopping and other shopping which is allowed to be granted UP, a maximum of Rp.100,000,000 (one hundred million rupiah) for the pagu above Rp. 900,000,000 (nine hundred million rupiah) up to Rp. 2.400,000,000 (two billion four hundred million rupiah);
3. 1/24 (one per twenty-four) of the DIPA according to the classification of goods shopping and other shopping allowed to be granted UP, a maximum of Rp.200,000,000 (two hundred million rupiah) for the pagu above Rp. 2,400,000,000 (two billion four hundred). million rupiah) up to Rp.6,000,000,000 (six billion rupiah); and
4. 1/30 (one per thirty) of the DIPA according to the classification of goods shopping and other shopping which is allowed to be granted UP, a maximum of Rp.500,000,000 (five hundred million rupiah) for pagu above Rp. 6,000,000,000 (six billion rupiah).
D. A change of UP magnitude beyond the provisions as referred to in paragraph (2) the letter c, set by:
1. Head of the Office of the Treasury Secretary General for the change in the magnitude of the U.P. to be as high as the Rp.500,000,000,-(five hundred million rupiah); and
2. Director General of the Treasury, for the change of UP magnitude above the Rp.500,000,000,-(five hundred million rupiah).
e. PA/KPA may submit UP as referred to in paragraph (2) of the letter d after it is taken into account with the received UP;
f. UP recharging can be provided if UP funds have been used at least 75% of the U.P. funds received;
G. the exception to paragraph (2) of the letter f is decided by the Director General of the Treasury at the suggestion of the satker;
h. In terms of the use of the UP has not yet reached 75%, while the satker/SKS concerned requires funding beyond the remaining funds available, the satker/SKS is intended to submit a TUP;
i. SPP-UP was submitted to the SPM Signature Officer at the beginning of the budget year after the DIPA was accepted by the treasurer. On the basis of the DIPA concerned the treasurer submitted the SPP-UP with the accompanying letter of statement from the KPA or the appointed Acting Officer that the U.P. is not to finance the expenses-expenses that according to the provisions should be with LS;
J. SPP-UP is published by PPK and delivered to PP-SPM at the latest 2 (two) business days after receiving UP requests from the Revenue Treasurer;
No, The SPP-UP testing up to the SPM-UP issuer by PP-SPM is completed at least 2 (two) working days after SPP-UP and supporting documents are fully received and correct from PPK;
I. Payments made by treasurer of the expenditure to one partner or party to three should not exceed Rp. 20 million,-(twenty million rupiah) except for payment of honor and service trips;
M. The money contained/stored in the treasury treasury will not exceed Rp. 20 million,-(twenty million rupiah);
N. Treasury Spending can provide job advances for domestic service travel activities for state officials, civil servants and non-permanent employees;
O. The return date of the work is one (1) business day after carrying out a service trip or event event; and
p. If the end of the budget year, the treasurer remains the rest of the UP, then it must be paid back to the State Kas's slowest account on 31 December the budget year.
The Fourth Part
SPP -TUP
Section 19
(1) The TUP grant settings include:
a. The head of the KPPN may provide the TUP up to the amount of Rp. 500,000,000,-(five hundred million rupiah) for the classification of shopping allowed to be given up to the agencies within the KPPN payment region concerned;
B. The request of the TUP above Rp. 500,000,000,-(five hundred million rupiah) for the classification of shopping allowed to be given UP must receive dispensation from the Chief Kanwil General of the Treasury.
(2) The passage of the authorization of the U.P. Order Paying of UP Nihil replacements over the TUP can be done gradually until the final limit of SPM-GU Nihil submission over the TUP.
(3) The Terms for submitting Additional UP include:
a. to meet the very urgent/unpostponed needs of;
B. used at most times 1 (one) one month since the SP2D date was published;
c. if not used in a single month remaining funds that are in the treasurer, must be tuned to the State Kas account;
D. the exception of item b and c for the extended dispensation of UP additional liability time more than 1 (one) month becomes the Chief Kanwil authority of the Treasury;
e. a dispensation for an extension of the end of the liability of UP Additional liability as referred to in item d submitted PA/Power PA with a clear reason.
(4) In submitting a request the TUP treasurer is obliged to deliver:
a. Details of the fund ' s use plan for urgent and real need as well as details of the rest of the MAK funds that the TUP is asking;
B. Newspaper accounts that show the final balance; and
C. A statement from the KPA that such financed activities cannot be performed/paid through the issuer of SPM-LS;
(5) SPM UP/Additional UP was published using the activity code for the pure rupiah 0000,0000,825111, foreign loan 9999.9999.825112 and PNBP 0000,0000,825113.
The Fifth Part
SPP -GUP
Section 20
(1) The Commitment Term for the IBM International Development Environment ("IBM") will be used to provide the following: Treasurer.
(2) The Commitment Maker submitted SPP-GUP/SPP-GUP Nihil triple 3 (three) which is equipped with the spending proof documents to further be forwarded to the Treasurer.
(3) The Treasurer carried out the research and testing of SPP-GUP/SPP-GUP Nihil.
(4) SPP-GUP/SPP-GUP Nihil delivered to the SPP Testing.
(5) The SPP Test after conducting the testing forwarded to PP-SPM for the published SPM-GUP/SPM-GUP Nihil triple 4 (four) provided with the provisions:
a. the spreadsheet and second sheet are delivered to the payer ' s KPPN;
B. the third sheet as a stay on the Office/Working Unit is concerned; and
c. The fourth sheet for the Accounting Unit subsequently sent to the Financial Bureau as a report.
The Sixth Part
SPP-LS for payroll payment, overtime and honor
Section 21
(1) parent pay payment, pay of salary, salary shortfall, breach salary, death money die attachments that must be met include:
a. List of salaries, SK CPNS, PNS, Naik rank, post;
B. KGB, inaugural letter, occupying office;
C. KP4, photo copy of the marriage certificate, birth certificate photo, SKPP, still school/college, moving letters, death letters; and
D. SSP PPh.
(2) The overtime payment must have an attachment covering:
a. The overtime payment list is signed KPA/PPK and Bendaharawan;
B. Working overtime warrant;
C. The list of work attendance and the working list is working overtime; and
D. SSP PPh.
(3) The payment of honor/vaccinations must have an attachment covering:
a. SK grant/vakasi;
B. The honor/vakasi calculation payment list is signed KPA/PPK and Bendaharawan; and
C. SSP PPh, section 21.
The Seventh Part
SPP-LS Non Shopping Employee
Section 22
(1) SPP-LS for non-shopping employees is published by PPK and delivered to PP-SPM at the slowest 5 (five) business days after the SPP-LS supporting document is fully received and correct of the recipient of the Right.
(2) Direct payment for the execution of payments performed by KPPN to the entitled III party/partner based on SPM-LS published by PP-SPM on behalf of the entitled party in accordance with evidence of authorized expenses.
(3) For the payment of LS procurement goods and services must attach:
a. contract/SPK which lists the partner account number;
B. KPA/PPK statement letter regarding the assignment of the partners;
c. news completion event news;
D. news show handover job;
e. payment event news;
f. KPA/PPK-approved ititances;
G. Tax invoices and SSP are signed conscription;
h. Non-bank financial institutions/financial institutions; and
i. Contract summary.
(4) The payment of the cost of the power subscription and services includes:
a. evidence of power bills and services;
B. third party account number (PLN, Telkom, PDAM).
(5) Service travel shopping payment:
a. The nominative list carrying out service trips was signed by the official who ordered the travel of service and was passed by officials at KPPN; and
B. The payments were made by Bendaharawan to the officer who carried out a service trip.
(6) The delivery time limit of SPJ LS Treasurer for 15 (fifteen) calendar days after the SP2D perdate.
(7) Financial managing officials may receive more than one honor with a different set of Budgeting Implementation (DIPA) lists.
The Eighth Part
Completion of the SPP-GUP Bill
Section 23
(1) The published SPM is declared valid if signed by PP-SPM, and PP-SPM must convey to KPPN, name, signature specimen, paraf of the official given the authority to sign the SPM, and subsequently by KPPN is published SP2D;
(2) The SPM-GUP Nihil may not be cashed, it is the restoration of SPM-UP/SPM-TUP; liability
(3) The SPP-GUP may be refiled after the supply money (UP) is used entirely or at a minimum of 75% (seventy-five percent) of the fund; and
(4) SPP-GUP/SPP-GUP Nihil issued by PPK and delivered to PP-SPM slowest 5 (five) business days after supporting evidence is fully received and correct.
The Ninth Part
Completion of SPP-LS Bill
Procurement of Goods/Services
Section 24
(1) The invoice for the procurement of goods/services that discharges APBN is filed with a letter of invoice by the recipient of the Right to the KPA/PPK at least 5 (five) business days after the invoice rights to the State;
(2) The invoice for the procurement of goods/services that discharges APBN is filed with a letter of invoice by the recipient of the Right to the KPA/PPK at least 5 (five) business days after the bill's rights to the country;
(3) If 5 (5) business days after the invoice rights to the State of the Rights of the Right, then the KPA/PPK must immediately notify in writing to the recipient of the Right to submit the invoice;
(4) In terms of after 5 (five) days of work referred to in paragraph (2), the recipient of the Right has not submitted a bill, then the recipient of the Right to submit the invoice must provide an explanation in writing to KPA/PPK for the delay of submission those bills;
(5) The invoice as referred to in paragraph (1), is based upon:
a. Contract/Work Mail/Assigned Letter/Decision Letter/Decision;
B. News Progress Event News;
C. Job Completion Event News;
D. News of the handover event/work; and/or
e. Proof of the completion of other jobs as defined.
The Tenth Part
The SPP-LS Gaji Bill and
Refreshers
Other Employee Shopping
Section 25
(1) For payment of payroll and other employee spending done with SPP-LS/ SPM-LS separately.
(2) SPP-LS for employee shopping payments are issued by PPK and delivered to PP-SPM slowest 4 (four) business days after SPP-LS support documents for employee shopping payment are fully received and correct from PPABP.
The Eleventh Part
Completion of SPP-LS Bill
Non-Shopping Employee
Section 26
SPP-LS for non-shopping employees are issued by PPK and delivered to PP-SPM at the slowest 5 (five) working days after SPP-LS support documents are received in full and correct recipients of the Right.
The Twelfth Part
SPM creation
Section 27
(1) The SPM Signatory examines the validity and completeness of the SPP-UP/SPP-TUP/SPP-GUP/SPP-LS.
(2) Check the availability of the budget pagu in the DIPA to obtain the confidence that the bill does not exceed the budget pagu limit.
(3) Check out the suitability of the work plan and/or the eligibility of the work.
(4) Checking for the achievement of the destination and/or target activities according to the output indicator set forth in the DIPA.
(5) Publicity SPM in triple 3 (three), the spreadsheet and both are delivered to KPPN and the third sheet for the death.
The Thirteenth Part
SPM-UP testing and Publishing
Section 28
SPM signatories publish SPM-UP, SPM created 4 (four), with provisions:
(1) Lembar of piety and second sheet is delivered to the KPPN of the payer.
(2) The third lembar as a stay on the Office/Working Unit is concerned.
(3) The fourth Lembar for the Accounting Unit which is next sent to the Financial Bureau as a report;
(4) The published SPM is declared valid if signed by an authorized Officer. PP-SPM must submit to KPPN, Specimen Signature, paraf and Cap Instancy Publisher SPM and subsequently submitted to KPPN for published SP2D;
The Fourteenth Part
The Bill Testing Is Up To
SPM-LS publishing
Section 29
(1) SPP-GUP/SPP-GUP Nihil testing up to the SPM-GUP issuer by PP-SPM is completed at least 4 (4) business days after SPP-GUP and supporting documents are fully received and correct of PPK.
(2) SPP-GUP Nihil over UP/TUP is published by PPK and delivered to PP-SPM slowest 5 (five) working days before the deadline of TUP accountability.
(3) SPP-GUP Nihil testing of UP/TUP up to the SPM-GUP Nihil publishing of UP/TUP by PP-SPM is completed at least 3 (3) business days after the SPP-GUP Nihil over UP/TUP and supporting documents are fully received and correct of PPK.
The fifteenth part
The Bill Testing Is Up To
SPM-LS publishing
Section 30
The SPP-LS testing up to the SPM publishing –LS by PP-SPM is completed at least 5 (five) working days after SPP-LS and supporting documents are fully received and correct of PPK.
Section 31
The format completion of the SPP bill as set forth in Annex I of this Minister ' s Rule.
BAB V
REPELL/RETURN SPP-LS AND BILLS
The Kesatu section
SPP-LS Rejection/Reject/LS
Section 32
In case the PP-SPM rejects the SPP because the SPP supporting documents are not complete and correct, then the PP-SPM must specify in writing the reason the rejection/return is most slow 2 (two) days of work after the receipt of the SPP.
The Second Part
Rejection/Return of the Bill
Section 33
In the case of a PPK reject/return the bill because the invoice support documents are not complete and correct, then the PPK must specify in writing the reason the rejection/return is most slow 2 (two) days after receipt of the invoice.
BAB VI
SPM DELIVERY
Section 34
(1) SPM and supporting documents supplemented with ADK SPM delivered to KPPN by KPA or the slowest appointed officials 2 (two) business days after the SPM is published.
(2) The execution of the provisions as referred to in paragraph (1) is excluded for Satker whose geographical condition and transport is difficult, taking account of the time to be accounted for.
BAB VII
KPA RESPONSIBILITY TOWARDS THE TIME LIMIT
COMPLETION OF THE BILL
Section 35
(1) The KPA performs oversight over the process of completion of bills over the APBN load on its respective Satkerates.
(2) The KPA is responsible for the timeliness of the completion of invoices over the APBN load on its respective Satkers.
BAB VIII
INVOICE COMPLETION TIME LIMIT
Section 36
(1) The deadline for completion of an APBN load at the end of the year of its budget year is based on the Receipt and State Spending Guidelines specified by the Minister of Finance at the End of the Year of the Budget as well as the regulation That's it.
(2) The supporting documents as a SPP submission attachment and supporting documents as SPM submission attachments refer to the provisions of the laws governing the payment guidelines in the implementation of the APBN.
(3) The APIP performs oversight over the execution of a bill completion deadline over an APBN load on the working unit.
BAB IX
SERVICE TRIP
Section 37
Service Travel Scope
(1) The Regulation of this Minister governs regarding the implementation and responsibility of service travel for State officials, civil servants and non-permanent employees charged on the income and spending budget of the State;
(2) Service trips as referred to in paragraph (1) include:
a. Services travel; and
B. The service is moving.
(3) Civil Servants as referred to in paragraph (1) include:
a. Civil servants; and
B. A candidate for civil servants.
Article 38
Service Travel Principles
Service trips are exercised with regard to the following principles:
a. Selective, i.e. only for very high interests and priorities related to the holding of governance;
B. Budget availability and compliance with the performance of the Ministry of State/agency performance and the solubility of the institution;
C. The efficiency of the use of State Shopping;
D. Accountable for the execution of service travel orders and the charge of service travel expenses.
Article 39
Post-Service Travel
(1) The term of the office service as referred to in section 36 of the paragraph (2) is classed to:
a. The post of office service passes through the city limits; and
B. The service of the office is carried out in the city.
(2) The boundaries of the city as referred to in verse (1) of the letter a special to the province of DKI Jakarta include the unity of the Central Jakarta region, East Jakarta, North Jakarta, West Jakarta, and South Jakarta.
(3) The office travel of office executed within the city as referred to in paragraph 1 of the letter b consists of:
a. The course of office services are carried out more than 8 (eight) hours; and
B. The services of the office are held up to 8 (eight) hours.
Section 40
(1) The course of the office of office by the executor of the SPD is carried out according to the order of the incumbent supervising SPD in the Order
(2) The Task Letter as referred to in paragraph (1) is published by:
a. Minister of Social Affairs for the travel service carried out on behalf of himself and the acting SPD officer eselon I in the environment of the Ministry of Social Affairs;
B. Eselon I officials for the travel service of the SPD officer Eselon II in the Satbunker's environment;
C. Officials of Eselon II for the travel service of the acting SPD Officials Eselon III, IV and Staff in his Satbunker environment;
D. UPT Chief Satker Eselon II for the travel service the SPD executors on his own behalf, Officials Eselon III, Officer Eselon IV and Staff in his Satbunker environment;
e. UPT Chief Satker Eselon III for the trip of the SPD ' s acting service on its own behalf, Officer Eselon IV and Staff in his Satbunker environment; and
f. Head of the Provincial Social Service and the Kab/City for the travel of the acting SPD acting on its own behalf, Officer Eselon III, Officer Eselon IV and Staff in his working environment.
(3) The issuer of a Job Letter issuer as paragraph (2) can be delegated to the appointed officials;
(4) The task letter as referred to in paragraph (2) at least lists the following things as follows:
a. The taskmaster;
B. Executor;
C. Task execution time; and
D. The place of duty.
(5) In terms of the under-Letter Letter as referred to in paragraph (1) is done:
a. Post office travel that passes through the city limits; and/or
B. The post of office travel is held within the city of more than 8 (eight) hours.
(6) The Letter of Duty is referred to be the basis of the issuer of a service travel letter (SPD) for those carrying out service trips.
(7) The SPD as referred to as verse (4) is made in accordance with the format as set forth in the appendix, which is an inseparable part of the Regulation of this Minister.
(8) In the issuer of the SPD, the PPK is authorized to establish the cost of travel expenses and the transport tools used to carry out the travel of the office of office concerned with regard to the interests as well as the purpose of service travel That.
Section 41
Service travel expenses
(1) The term service journey consists of components including:
a. daily money;
B. transport charges;
c. lodging expenses;
D. a representation money;
e. rent a vehicle in the city; and/or
f. Pick up the body.
(2) The daily money as referred to in paragraph (1) of the letter is included:
a. money to eat;
B. local transport money; and
C. pocket money.
(3) The charge of the transport as referred to in paragraph (1) the letter b includes:
a. travel from position to place of departure and return destination including fees to the bus/station/departure port/departure port/port; and
B. The levy is levied at the bus/station/port/departure port/port of departure and return.
(4) The lodging fee as referred to in paragraph (1) the letter c consists of:
a. at the hotel; and/or
B. At the other inn.
(5) In terms of implementing the SPD not using the lodging fee as referred to in paragraph (4) includes:
a. Acting SPD is given an inn fee of 30% (thirty percent) of the hotel fare in the city where the destination is set in PMK regarding the standard of cost; and
B. The lodging fee as referred to in the letter a is paid in lumpsum.
(6) Money representation as referred to in paragraph (1) letter d may be given to State Officials, Officials Eselon I and Officer Eselon II during a service trip.
(7) Sewa vehicles in the city as referred to in paragraph (1) letter e may be provided to the State Officials for the purposes of performing the tasks at the destination.
(8) Sewa vehicles as referred to in paragraph (7) already include costs for drivers, oil and tax fuels.
(9) The charge of delivering the body as referred to in paragraph (1) of the letter f includes the charge for the delivery/delivery, the cost of the payment and the cost of the body of the body.
Section 42
(1) The charge of office travel as referred to section 36 paragraph (1) is classed in 3 (three) levels including:
a. Level A for the leaders of the institutions, ministers, deputy ministers, ministerial-level officials, governors, deputy governors, regent, regent, mayors, vice mayors, echelons I and other equivalent officials;
B. Level B for eselon officials II and other equivalent officials; and
C. Level C for the III/PNS Gol eselon officials. IV, echelon IV/PNS Gol. III, PNS Gol. II and PNS Gol. I.
(2) In terms of lodging fees on hotels/lodging higher than the standard of cost, then the SPD executor using the lowest cost room facility at the hotel/inn is referred to.
(3) In terms of travel service travel using sea/river vessels for at least 24 (twenty-four) hours during the trip, to the executor of the SPD was only given daily money.
(4) The charge of service travel is paid before service travel is carried out, and if service travel must be immediately executed, the service travel fee may be paid after the service trip is completed.
(5) In terms of the number of days of service travel exceeding the number of days specified in the letter of duty/SPD and not caused by the misconduct/negligence of the SPD can be provided additional daily money, lodging fees, representation money and rent vehicle in the city, such additional may be asked to the PPK to get approval by attaching the document to:
a. Error message/omission from other transport/other transportation services/companies; and/or
B. The extension of the task from the task force.
(6) In terms of the number of days of service travel less than the number of days specified in the SPD, the executor of the SPD must return the daily surplus of money, lodging fees, representation money and rent of the vehicle in the city he has received to the PPK.
Article 43
Service and Service Travel Cost
(1) The payment of service travel to the executor of the SPD is at least 5 (five) days of work before the service trip is exercised.
(2) The payment of service travel charges is carried out through the UP and/or LS mechanism.
(3) Payment with the UP mechanism is done by giving the advance to the acting SPD by the spending treasurer.
(4) Giving money to the acting SPD based on approval of the PPK by attaching documents including:
a. task mail;
B. SPD copy photo;
c. quitances of the advance receipt; and
D. Details of the estimated service travel cost.
(5) The payment with the LS mechanism is done through:
a. bond with the service provider;
B. treasury expenditure; and
c. Acting SPD.
(6) In terms of the cost of service travel paid to the acting SPD exceed the cost of the service travel which is supposed to be accounted for, the excess of such fees must be paid to the country ' s coffers through the PPK.
(7) The overpayment overpayment is referred to by:
a. Use the Shopping Repayment Letter (SSPB) for the running budget year; or
B. Using the Deposit Letter Instead Of Taxes (SSBP) for the last budget year.
(8) Service Providers for the implementation of service travel can be event organizer, travel services bureau, transportation services company and hospitality services company/inn.
(9) In terms of implementing the SPD does not use the lodging fee either of the hotel or other lodging place applies the following provisions:
a. Acting SPD is given an inn fee of 30% (thirty percent) of the hotel fare in the city where the destination is as set up in the Finance Minister ' s Regulation regarding the Cost Standards; and
B. The lodging fee as referred to in the letter a is paid in lumpsum.
Section 44
(1) In the event of a cancellation of the execution of the service, the cancellation fee may be charged on the pertined DIPA of the case:
a. transportation ticket cancellation fee or lodging fee; or
B. Some or all of the cost of a transportation ticket or lodging fee that cannot be returned/refund.
(2) The Service Travel Letter (SPD), details of service travel expenses, and the list of real expenses are signed by the Officials of the Commitment Maker (PPK)
(3) Lembar IV (arrival sheet) serial number I column 2 signed by the interim Chief Satker/Satker/Acting Acting and numeral romawi VI column 1 and 2 are signed by the Commitment Commitment Officer in question.
Section 45
(1) Service travel expenses are included in the documents included:
a. Valid warrant of the SPD ' s managing employer;
B. SPD that has been signed by PPK and officials at the site of the execution of service or related parties who are the site of the travel destination;
C. Plane ticket,
boarding pass,
airport tax, levy and other transportation payment proof;
D. The list of real expenses in accordance with the attached format;
e. Proof of a valid payment for the lease of a vehicle in the city of a quittance or other proof of payment issued by the mobile entity moving in the field of vehicle rental services; and
f. Proof of payment of hotels or other sleepover places.
BAB X
STATE ACCEPTANCE
The Kesatu section
General
Section 46
(1) The PNBP is a whole of the Central Government acceptance that does not come from the taxation receipt that includes:
a. reception sourced from the management of government funds;
B. the acceptance of natural resource utilization;
c. acceptance of the country ' s separated wealth management results;
D. acceptance of the Government ' s implemented service activities;
e. reception based on the court ruling and that comes from the imposition of the administrative fine;
f. admission is a grant that is a government right; and
G. Other admissions are set in its own legislation.
(2) The PNBP is required to be directly deployed in time for no more than one day to the state treasury and is managed in the APBN system.
The Second Part
PNBP Type On The Ministry Of Social
Section 47
(1) The PNBP type in the Social Ministry environment is divided into two main groups, namely the general applicable PNBP, and the applicable PNBP.
(2) The common applicable PNBP types as referred to in paragraph (1), include:
a. acceptance of the budget (rest of the budget);
B. acceptance of the country ' s goods/wealth sales;
c. acceptance of the proceeds of the state goods/wealth leasing;
D. acceptance of the results of state money irregularation (giro services);
e. Acceptance of the loss of the country (demands for damages and treasury demands); and
f. Acceptance of the fines of late government work.
(3) The type of PNBP in particular as referred to in paragraph (1) is defined under government regulations.
(4) The government regulations as referred to in paragraph (3) set the tariffs on the PNBP type with regard to matters including:
a. Impact on the community and its business activities;
B. the cost of holding government activities in connection with the type of State Reception Not the Tax is concerned;
c. The aspect of justice in the imposition of burden to society.
Section 48
(1) The type of PNBP in particular as referred to in Section 3 of the paragraph (3), is called the unique/functional PNBP and is required directly to the State Kas and is managed in the APBN system.
(2) Such a unique/functional PNBP may be used by any agency or unit that generates the PNBP through the APBN mechanism in accordance with the PNBP's approval of use of the PNBP set forth by the Financial Ministerial Regulation (PMK).
The Third Part
PNBP Usage Plan
Section 49
(1) The work unit that generates the PNBP in the environment of the Ministry of Social Affairs proposes a plan for the use of the PNBP through the non-level TRPNBP application of the working unit, the Eselon I Work Unit and the Ministry level.
(2) The Finance Bureau is conducting a merger of the proposed target and use plan of PNBP from a work unit that has PNBP's permission to be proposed and plans to use PNBP's Ministry and proposed to be discussed and approved by the PNBP. Ministry of Finance.
(3) The Target and use plan of the Ministry of Finance approved by the Ministry of Finance as referred to in paragraph (2), is input on the Ministry/Institution Budget Work Plan (RKA-KL) on the respective working units as the budget is sourced from the PNBP.
(4) The PNBP as referred to in paragraph (3) in particular is used to finance the activities in order to provide services that result in the PNBP itself in accordance with applicable laws.
Section 50
(1) The PNBP funds can be used for activities including:
a. research and development of technology;
B. health service;
c. education and training;
D. enforcement of law;
e. services involving certain intellectual abilities; and/or
f. The preservation of natural resources.
(2) Requests to use the PNBP fund done with the procedure included:
a. The Minister presented a proposal for the use of a portion of the PNBP fund to the Minister of Finance with a proposed outline proposal which among others contained:
1. background;
2. The purpose of use of PNBP funds;
3. duty and function;
4. Cost-Budget Details (RAB);
5. RAB suitability with task and function;
6. The target and realization of PNBP (if any);
7. estimated Reception 3 (three) Year to come; and
8. output and outcome.
B. The proposed use of the PNBP's funds was discussed jointly by the representatives of the Ministry of Finance (coordinated by the PNBP Directorate, the Directorate General of the Budget) and the Ministry concerned to obtain justification for the proposed use and the activities proposed to be financed from the PNBP fund;
C. The Directorate General of Budget c.q. of the PNBP Directorate did a feasibility analysis on the proposed use of PNBP;
D. analysis performed for:
1. Ensure the activities proposed to be financed are the duties and functions of the Ministry concerned, non-duplication of financing as well as directly related to the service that results in PNBP; and
2. Assessed the feasibility of the unit's magnitude and the volume used to conform to the standard applicable cost.
e. The Director General of the Budget proposes activities that will be financed and the amount of funds and percentages of the results of the analysis to the Finance Minister;
f. The Finance Minister designates the KMK for the Use of Part II of the PNBP's Terms of Use, which apply to the Ministry of Use that obtain the license and the PNBP source, the percentage of the PNBP which can be used as well as the activities that can be financed of PNBP in the Ministry in question;
G. The Minister accepts the KMK on the Terms of Use of Part of the PNBP's Funds Applicable to the Ministry and subsequent units in question may use a portion of PNBP's funds after the PNBP is deployed to the State Kas and has been listed in the document Its budget;
h. after obtaining approval from the Finance Minister, the government agency submitted a submission of the use plan for each year of the budget no later than November 15;
i. a portion of the state acceptance fund is not such a tax it can be used to host specific activities on the concerned instance in order of financing:
1. The maintenance fund operational; and/or
2. The investment includes an increase in the quality of human resources.
J. the balance of more than a portion of state acceptance funds is not a tax, by the end of the year the budget is mandatory entirely to the state coffers; and
No, If the realization exceeds the specified target of the Ministry of Finance, then the rest of the funds can be used with the permission of the Director General of the Ministry of Finance.
BAB XI
TREASURER AS TAX COLLECTOR
The First Part
General
Section 51
The Treasurer of the expenditure or holder of the Kas in the Ministry is the Treasurer of the Government which commits a tax cut to the income of the Tax and its provision to the State Kas.
The Second Part
Treasurer as the collector PPh Article 21/26
Section 52
(1) The income cut PPh of Article 21/26 by the Treasurer:
a. earnings received by State Officials, Civil Service (PNS) and members of ABRI and the Pensions charged to the country ' s finances (APBN); and
B. The income received by the recipients other than state officials, civil servants (civil servants) and members of the ABRI and the Pensions charged the country's finances (APBN/ APBD).
(2) The obligation of the Treasurer cutter PPh Article 21/26:
a. The Treasurer registers itself to the Office of Tax Services (KPP) or the Office of Taxation Services and Taxation Consultation (KP2KP) to obtain the NPWP;
B. The treasurer takes its own form-forms necessary in order to fulfill the taxation obligations to the KPP or KP2KP or be able at download through website Directorate General of Tax;
c. The treasurer counts, calculators and reports the debted PPh each calendar month including the nihil PPh calculation report;
D. The treasurer makes a note or work paper accounting for Section 21 for each of the income recipients who are the basis of the reporting of Article 21 and/or PPh of Section 26 of which the next month is owed by the SPT of the PPh period of Section 21 and/or PPh Section 26;
e. The treasurer makes and provides evidence of the cuts at the time of the PPh section of Article 21 and/or PPh of Article 26; and
f. The treasurer must request a waiver containing the number of family dependents at the beginning of the calendar year or at the start of being the domestic tax subject as the basis for the Income Determinate (Pscene).
(3) The order of the voting, underpayment and reporting of the income tax of Section 21 is based on the applicable Laws.
(4) The use of the Tax Deposits Letter (SSP) includes:
a. Sheet-1 for the Treasurer/Kas as proof of payment;
B. Sheet-2 for the KPP Pratama/ KPP via KPPN (as a monthly report attachment);
C. Sheet-3 for the KPP pratama/KPP as the Treasurer ' s Term SPT attachment;
D. Sheet-4 for the Payment Receictor Office (Post Office/Post Office);
e. Sheet-5 for the collector (Cash-holders) of Article 21.
The Third Part
Treasurer as collector of PPh Article 22
Section 53
(1) The Treasurer levied the PPh Article 22 in regard to payment of the submission of goods.
(2) At the rate of Section 22 of Section 22 is on any implementation of payment of the submission of goods by funds financed from APBN/APBD, including the DAU, DAK, and section of the area of the R/BPHTB Reception, PPh and the Resources Nature.
(3) The order of the polling and the deposit of PPh Article 22:
a. PPh Section 22 is levied on any execution of direct payment (LS) by KPPN or Treasurer over the submission of goods by Wajib Tax (partner);
B. The PPh Section 22 of which the Treasurer is required must be provided on the same day as payment of payment for the delivery of goods financed from state shopping;
c. Repayment is made to the Perception Bank or the Post Office (LS) by KPPN using SSP that has been filled by and on behalf of the partner as well as signed by the collector; and
D. In the event of a partner has no NPWP, then the NPWP column in the Tax Deposits Letter (SSP) is quite filled with 0 (zero), except for the 3 (three) column digits of the KPP Pratama code are filled with the KPP Pratama's place of the registered polling.
(4) The Evidence of the Act of Article 22:
a. Proof of Section 22 for Wajib Tax (Reright) is the 1st sheet of SSP; and
B. Proof of Section 22 for Tax collectors is the 5th sheet of the SSP.
(5) The Reporting Way includes:
a. Article 22 of Article 22 is required to address the SPT Period of Article 22 of the State Shopping and delivered at most 14 (fourteen) days after the month of the month is over. If the 14th day falls on the holiday, then the reporting is done on the next business day; and
B. It is delivered to the KPP or KP2KP where the collector is concerned with the third of the SPP sheets as evidence of the case and evidence of the setor, as well as the SSP PPh List of Section 22.
The Fourth Part
Treasurer as collector of the PPh Article 23/26
Section 54
(1) The Treasurer levy Article 23 of the income under the name and in any form derived from capital, submission of services, or the hosting of activities other than those that have been cut by Article 21.
(2) The Income charged with the Discourse of Section 23:
a. Dividends, interest including premium, disconto and rewards due to the warranty of debt return, royalties, gifts and awards in connection with the execution of an activity other than those that have been cut by Article 21;
B. rent and other income in connection with the use of possessions, in addition to rent on land and or building in accordance with PP 29 of 1966 jo.PP 5 years 2002; and
c. In exchange for respect to engineering services, management services, construction services, consulting services and other services in addition to the services that have been cut by Article 21.
(3) The Dissection of the Pp section of Section 23/26:
a. cutting the PPh Article 23 or PPh Article 26 is performed by providing proof of the complete filled cut;
B. The cuts of PPh Article 23 or PPh Section 26 are performed when the payment is performed or when provided or when the payment has been due; and
C. The 1st Sheet of the Dismembered Evidence is submitted to the partner Tax as evidence of the cutting.
(4) The Way of the PPh of Article 23/26 PPh:
a. PPh Section 23/26 listed in the proof of cutting for one month tawim is summed up;
B. The number of PPh of Article 23/26 which has been cut for a month is either deployed to the Perception Bank or the Post Office using the slowest SSP of the next 10 months after the month in which the Treasurer is in tax. If the 10th falls on the holiday, then the deposit is done on the next day of work;
c. Reaccepting the 1st and 3rd sheet SSPs of the Bank/Post Office:
1. The 1st Lembar, for the archives of the Treasurer of the deductions of Article 23/26 which is useful as evidence has already made money for payment PPh Article 23/26; and
2. Lembar 3rd, to report to KPP Pratama/ KPP with SPT Masa PPh Section 23/26.
D. sets of reporting methods include:
1. The 2nd Sheet of evidence cutting PPh of Section 23/26 made within a month of tadlem is recorded on the Tax Cuts Proof (double);
2. The treasurer fills in full and correct form SPT Masa PPh Section 23/26 double 2 (two) and is attached to the 3rd sheet SSP Evidence Deposits PPh Section 23/26, a list of evidence cuts of the PPh section 23/26; and the 2nd sheet of the Cutting Evidence.
3. SPT Masa PPh Section 23/26 complete with its headlights must be reported to the KPP no later than the next 20 months and delivered directly or sent by a recorded post. In terms of the 20th fall on the holiday, then the reporting is done on the next working day; and
4. The Treasurer receives back a set of second sheet SPT Masa PPh as referred to in Article 23, and 26 as evidence reporting.
The Fifth Part
Activities that are not subject to PPh and PPn
Section 55
(1) The rental service of the room includes the addition of a hotel, lodging house, motel, losmen, hotel as well as facilities that are included with the hospitality activities for the overnight guest; and
(2) The rental services of the room for the activities of the meetings at hotels, lodging houses, motels, losmen and hotels.
(3) The services are Fullboard Meeting Activity Package in hotels, lodging houses, motels, losmen, guesthouse and facilities as a type of service that is not subject to PPn and PPh.
BAB XII
CASH ENTERPRISE AND
TREASURER ' S ACCOUNTABILITY REPORT
The Kesatu section
Cash Entrepreneuring General Asas
Section 56
(1) The Minister appoints the Treasurer of Acceptance/Spending to carry out the duties of the payment of the duties of the work unit.
(2) The PA/PPK power checks at least one time in a month.
The Second Part
The Treasury
Section 57
Included in the treasury include:
a. Activities of the Cloud Service are not available to the IBM Cloud Service, and
B. The treasurer of the Complaen/BPP should not be as Treasurer of Acceptance, similarly except in certain circumstances under certain conditions with the Cq Finance Minister's permission. It's Jen. Treasury;
(c) The activities that are located in the country where the Program is located, or the appropriate number of the IBM Workforce Security Services, the IBM International Program, and the IBM International Program (s).
D. In the event of the BPP, the Revenue is the responsibility of the BPP; and
e. The BPP is operationally responsible for the cost of the money that is responsible for the management of the money.
f. The treasurer in carrying out his duties, using the account on behalf of his office on a public bank/post office in accordance with the laws of the law;
G. The treasurer is not allowed to keep the money on behalf of the person on the bank.
h. The chamberlain is obliged to make an effort to make all the money he has left and the entire transaction in order to carry out the task force budget;
i. The treasurer is responsible for the money he has made in order to carry out the APBN.
J. The acceptance of the work unit in the Ministry of State/Institution which is the acceptance of the country may not be used directly for the expenditure, unless otherwise set up in its own laws;
No, the acceptance of the country as referred to in paragraph (10) must be provided to the State Kas in accordance with the terms;
I. In the event of a shopping budget, the PA/Power of the PA and/or the Treasurer is mandatory and must make the entire receipt available in the timeframe in accordance with the laws of the law; and
M. The treasury of the treasury can be done with handwriting, typewriter or computer.
The Third Part
The Treasury Treasury Coffers Acceptance
Section 58.
(1) The Treasurer of the Receictor conducts the founder of the Kas Treasurer Reception.
(2) Management Treasury Receipts Receipts:
a. a person or legal entity based on the provisions required to provide the PNBP, whether to provide it directly to the State Kas, except for a specific type of acceptance set in particular and has received the Finance Minister's approval;
B. PNBP's payment to the State Kas must use the SSBP form;
C. Authorized SSBP is delivered to the Treasurer of the work unit given the duty to view the receipt, as proof that the person or body of the law is intended to have exercised its obligations;
D. The Treasury Reception is prohibited from receiving directly from the conscription, except for certain types of admissions that are arranged specifically and have received the approval of the Minister of Finance;
e. in the case the Treasurer of the Acceptance receives directly a certain acceptance as referred to in the letter d of the mandatory setor, the treasurer is mandatory:
1. create and deliver the SBS 1st sheet to the sealing, and the 2nd sheet as the treasurer ' s bookkeeping proof;
2. Set up the entire application to the State Kas no later than 1 (1) business days, except for certain types of receipts based on the terms of the provision are set up periodically; and
3. In terms of the storage being done periodically, the Treasurer of Acceptance is required to keep the money he receives in the account.
f. Deposit to the State Kas by using the SSBP form. The declared SSBP, is proof that the chamberlain has exercised its duty as a mandatory setor;
G. the form and format of SBS is set by the minister/leader of the agency responsible for the receipt referred to the need; and
h. At the end of the budget year, the Treasurer of Acceptance is required to lease the entire country's money to the State Kas using the SSBP form.
Section 59
(1) The Treasurer of the Reception is mandatory for all receipts and receipts for receipt, including all transactions in order to carry out the operating income budget under which the Program is located. The traveler.
(2) In order to host bookkeeping as referred to in paragraph (1), the Treasurer of the Acceptance is conscripted in the General Book, the auxiliary books, and the Budget Surveillance Book.
(3) The Minister can determine the maid/register-register books in addition to the General Kas Book.
Section 60
(1) Any transaction of acceptance and expenditure as referred to in paragraph (1), must be immediately noted in the General Book before it is written in the auxiliary books/register-register.
(2) The treasurer ' s bookkeeping source documents to be recorded in the General Kas Book, among others:
a. SBS (as evidence of treasurer acceptance of the treasurer);
B. The declared SSBP/SSPB, which is accepted from the person/body of the law (as a proof of acceptance of the receipt as well as evidence of the treasury expenditure bookkeeper); and
C. The declared SSBP/SSPB (is a proof of account of the expenses for the treasurer).
(3) The treasurer ' s bookkeeping document, serves as evidence of the realization of the acceptance budget target for the account in regard to the Budget Surveillance Book.
Fourth Quarter
Expense Treasurer ' s Cash Entrepreneurship
Section 61
(1) Treasurer of UP/TUP Cash Management:
a. Treasury Revenue receives UP/TUP/GUP from the Power of BUN to smooth the implementation of the day-to-day operations of the office;
B. implementation of the payment with UP may only be performed by the Treasurer of Spending on the PA/KPA;
C. The Expense Treasurer carries out the payment from UP to which it is based after:
1. examining the completeness of the payment orders submitted by the PA/Power PA include the receipts, tax invoices, and other documents that are the basis of the bill;
2. Test the correctness of the invoices listed in the payment order, including tax calculation and calculation of other obligations under the terms of the charge to the third party; and
3.Testing the availability of funds, including testing the adequate of pagu/rest of the DIPA pagu for the type of shopping that is in demand for payment.
D. The Treasurer of the Cloud Service is required to use the Cloud Service to provide the Cloud Service to the Client's own business.
e. The Treasurer is personally responsible for the payment that it is carrying out;
f. The Revenue will be made available to the IBM Cloud Service and will be required to provide the following services:
G. At the end of the budget year, the Treasurer of Spend is required to lease the rest of the UP/TUP to the State Kas;
h. Aside from managing UP, the Expense Treasurer also manages other money, covering:
1. Money derived from the State Kas, through the SPM-LS/SP2D addressed to it;
2. The money that comes from the chunks of the payments he does in connection with the treasurer ' s function as obligatory, as referred to in Article 51; and
3. Money from other sources that become state rights.
i. Money as referred to in the letters h numbers 1 and 2 cannot be used for any purpose and for any reason;
J. The money and the rest of the money as referred to in the letter h the number 1 must immediately be made to the State Kas in accordance with the laws of the law; and
No, The State Kas is performed using the form as follows:
1. SSP form for tax deposit, by using an account according to the type of tax on;
2. The SSPB form for the SPM-based shopping return account for the SPM budget year running, using the return account of the SPM with respect to; and
3. The SSBP form for the PNBP is included in the SPM's current budget returns.
(2) The issuer of the Expense Treasurer does not include:
a. Bookkeeping is a unit of data that is processed by the Cloud Service, and is not a single person or entity that is not a member of the Program.
B. In order to host the books, the Treasurer is required to host the books in the General Books, the bookkeeping books, and the Budget Surveillance Book;
C. PA/KPA, can determine the maid/register-register books alongside the General Kas Book;
D. PPK delivers the following SPPs to the PP-SPM to be tested in truth and published SPM;
e. The SPM Signatory Officer publishes the SPM and presents it to KPPN for its correctable corrects and published SP2D;
f. KPPN delivers the SP2D and SPM which are declared legitimate to the PA c.q. SPM Signation Officer;
G. The SPM Signer delivers the SPM that is declared legitimate to the UAKPA to be booked;
h. The UAKPA delivers a valid SPM to the Treasurer of Spending to freeze;
i. The Revenue Revenue is the total number of Client's authorized use of the IBM Cloud Service offering.
J. The KPA is obliged to carry out a reconciliation between the treasury and the bookkeeping of the UAKPA.
(3) The Expense of the Treasurer ' s bookkeeping:
a. any transaction and receipt transactions must be immediately recorded in the General Book before being standardised in the servant's books;
B. the treasurer ' s bookkeeping document to be recorded in the General Kas Book, among other things:
1. SPM-UP and SPM-TUP which are declared valid (as evidence of treasurer acceptance of the treasurer);
2. The declared valid SPM-GUP (as evidence of the treasurer's acceptance of the treasury);
3. SPM-GUP Nihil declared valid (as evidence of receipt of admission and as well as evidence of treasury expense bookkeeping (in-out) debet/credit);
4. SPM-LS to third party/declared partners (as evidence of receipt of receipts and as well as evidence of treasury expense bookkeeping (in-out) debet/credit);
5. SPM-LS to the Treasurer of the Declared Expenses (as evidence of the treasurer's acceptance of the receipt);
6. Kuittances/payment documents (as evidence of the treasury expenditure bookkeeping);
7. Faktur tax, proof of the cut over payment made by the treasurer. (as evidence of treasurer acceptance of the treasurer);
8. SSP/SSBP/SSPB which is declared valid (as evidence of the treasury expenditure bookkeeping);
c. The treasurer's source documents, as referred to in the letter b number 6, are made up of gross value. Such gross value serves as a budget credit decoding for the account regarding the Budget Surveillance Book;
D. The treasurer ' s source document as referred to in the letters b figures 2 and 3, serves as the attestation of the payment document as referred to in the paragraph (2) letter f;
e. Provisions as referred to in the letter c and the letter d do not apply to the query/payment documents that the funds are sourced from SPM-LS; and
f. SPM-LS is worth a lot of gross value. The gross value serves as a budget credit decoding for the account in both and as well as an endorsement of the shopping.
Fifth Part
Cash Entrepreneurship on the Treasurer of Associate Spending
Section 62.
(1) The provisions of the treasury company on the Treasurer of Spending apply also to the BPP.
(2) The BPP is responsible for all of the money in its service and is personally responsible for the payment of its implementation.
(3) LPJ-BPP delivered to the Treasurer of the slowest Spending 5 (5) the next month's work with a copy of a newspaper account from the bank/post for the corresponding month.
Section 63
(1) PPK is required to conduct a cash check for at least one time in a month.
(2) PPK publishes the SPP and presents it to PA/KPA accompanied by evidence of its exfoliation.
Section 64
(1) In terms of PPK publishing the SPP as referred to in Section 17 of the paragraph (1), the BPP must deliver the LPJ first to the Expense Treasurer.
(2) At the end of the year of budgeting/activities, the BPP is required to lease all the money in its service to the State Kas, while the remaining UP is required to be returned to the Expense Treasurer account.
(3) Spending Treasurates may make a transaction on the basis of the value added in the LPJ-BPP.
Sixth Part
The Treasurer ' s accountability report
Section 65
(1) The Treasurer of Acceptance and Treasurer is required to make a monthly account of the account (LPJ) for the money in which it is used;
(2) The LPJ as referred to in paragraph (1), presents the following information as follows:
a. bookkeeping state on the month of reporting, covering the initial balance, addition, use, and final balance of the helper books;
B. the cash state at the end of the month of reporting, covering cash in safes and balances in bank/pos; accounts;
c. Results of internal reconciliation (between the treasurer ' s bookkeeping with UAKPA); and
D. explanation of the difference (if any), between the book balance and the cash balance.
(3) The LPJ is compiled based on the General Kas, the helper books, and the Budget Surveillance Book that has been reconciled with the UAKPA;
(4) at the end of the budget year, the General Kas Book, the auxiliary books and the Budget Surveillance Book are mandatory closed;
(5) the manner of the Treasurer of the Ministry of State/Institut/Office/Work Unit as set forth in Annex II of the Regulation of this Social Minister;
(6) in order to facilitate the execution and uniformity of bookkeeping have been assigned model-book models under the Ministry of Finance Ministry General Regulation No. 47 /PB/2009 on the Implementation Guide and the Drafting of the Ministry of Finance The Office of the Treasurer of the Ministry of the Ministry of State/Office/Work Unit as set forth in Annex III, Annex IV, and Appendix V of the Regulation of this Social Minister;
(7) in the event of a change to the Finance Ministry's Treasury Number 47 /PB/2009, then the Execution Directive and Drafting Of The Ministry of the Ministry ' s Office of Accountable Responsibility is based on the Treasury Secretary-General The new Ministry of Finance;
(8) The Treasurer of Acceptance and Treasurer of Spending on the work unit is required to deliver the LPJ to:
a. The head of the KPPN is appointed in the DIPA of the working unit that is under its management;
B. The minister/leader of the society-masing; and
C. Financial Inspector Body.
(9) The delivery as referred to in Section 65 of the paragraph (1) is performed on a monthly average of 10 (ten) business days next month, accompanied by a copy of the newspaper account of the bank/post for the corresponding month.
Seventh Part
Liability document
Section 66
Document accountability documents related to SPJ Service Travel, BKU Closing, Treasurer accountability Report, honorarium and transport in the city covering the form and validity of the document:
(1) The News Closing Event of the General Kas Book may be signed KPA or PPK on behalf of KPA Satker/Satker While concerned;
(2) The Treasurer ' s Responsibility Report at any end of the month may be signed KPA or PPK on behalf of the Satker/Satker while concerned;
(3) In accordance with points 1 (one) and 2 (two) if in one DIPA or one Satker/Satker While the PP is more than 1 (one) then the right to sign BKU and LPJ are PPK designated by the KPA;
(4) The full board of documents with local honorarium and transport sufficient to use Kuitansi or Nominative List;
(5) In the contract document contains enough job descriptions/services, whereas in detail are in the contract appendix;
(6) Service travel documents outside the city (full board, fullday and halfday) on a four (4) sheet or arrival sheet on the serial number II column 1 and 2 may be signed by the Chief Office of Satker, Local Government Officials (Governor, Bupati/ Mayor, Camat, Lurah, RW and RT) or the Chairman of the Hotel where the activities are being put together;
(7) Receipts of goods procurement of goods worth Rp. 250,000,-s.d Rp. 1,000,000,-received Rp. 3,000,-whereas the receipts are worth up to Rp. 1 million,-in terms of Rp. 6,000,-.
BAB XIII
FINANCIAL ACCOUNTING UNIT
Section 67
(1) In order to assemble the Finance Report of the Ministry of Social Affairs, forming:
a. Budget User Accounting Unit (UAPA/B) to compile the Ministry ' s Financial Report;
B. Eselon Budget User Accounting Unit I (UAPPA/B-E1) to compile Eselon I level Financial Report;
C. The Region Budget User Accounting Unit (UAPPA/B-W) for compiling a regional level Financial Report; and
D. Budget User Power Accounting Unit (UAKPA/B) to compile a Work Unit Financial Report.
(2) Accounting Officer in the Financial Accounting Unit as referred to in paragraph (1), set by:
a. The Minister ' s decision for the designation of Accounting Officer at the UAPA/B;
level
B. The decision of the structural officials of Eselon I pursuant to its jurisdiction for the designation of Accounting Officer at the UAPPA/B-E1 level;
C. Decision of the Chief of the Working Unit appointed to implement UAPPA/B-W, for the designation of Accounting Officer at the UAPPA/B-W level; and
D. The decision of the Power of the Budget User matches its scope for the designation of Accounting Officer at the UAKPA/B level.
(3) Charge of Financial Accounting Unit and Goods:
a. The UAPA/B is his responsibility for the Minister of Social Affairs;
B. UAPPA/B is his responsibility to be Officer of Eselon I;
C. UAPPA/B-W his responsibility is the Chief UPT appointed based on the SK Minister of Social Affairs and the Head of the Social Service/Instances;
D. UAKPA/B is responsible for being the Head of the Working Unit and for DeConcentration/The Assent Task Force is the Head of the Regional Device Work Unit.
(4) The Accounting Officer as referred to in paragraph (2), has the task:
a. Input financial source data in the accounting system that generates data that will be reconciled to the Ministry of Finance;
B. doing financial reconciliation with the Ministry of Finance;
c. perform a merger with the goods accounting officer to compile Neraca in the Financial Report; and
D. Drafting a Financial Report consisting of the Budget Realization Report, Neraca and the Note to the Financial Report (CALK).
BAB XIV
FINANCIAL MANAGEMENT
GRANT IN THE COUNTRY AND ABROAD
Section 68
The passing of income and shopping, carried out through the following stages:
a. submission of register number;
B. submission of the opening approval of the Grant Account;
c. adjustments pagu grants in DIPA; and
D. Direct Hibah Revenue is available in the form of money and shopping sourced from direct grants.
Section 69
Filing Register Number, done in a way:
a. Minister/head of the agency/Head of the Office/Working Unit (Satker) as a Budget User (PA)/Budget User Power (KPA) submits a register number on a direct grant of money form to the Director General of the Debt Management c.q. Director Evaluation of Accounting and Setelment;
b. Request register number is envied:
1. The grant agreement (grant agreement) or any other document is equated; and
2. Summary of grants (grant summary).
Section 70
Management of Grant Accounts, with the following procedures:
a. Minister/Chairman of the Institute as PA Cq. The Secretary-General submitted an application for the opening of the Opening Account to the Public Treasurer (BUN) /Power of the General Treasurer of State (BUN) in order of the management of the grant directly in the form of money;
B. Account opening approval request, at the account usage statement provided in accordance with the Financial Services Regulation provisions regarding the account management of the ministry of the country/work/office /work unit;
c. on the basis of the opening approval of the account of the State General Treasurer/State General Treasurer, the Minister/Head of the Office/Workforce as the PA/Power PA opens the Grant Account to mark the activities agreed upon in the Agreement of Hibah or The document has been submitted.
d. A grant account that has been opened before the enactment of this Financial Minister Regulation is mandatory and is asked to be approved to the General Treasurer of State/State Treasurer General of the State in accordance with the Finance Minister's Regulation on the management of the Ministry of State account belonging to the ministry/office/unit of work;
e. An unused, unused Grant Account in accordance with the mandatory opening destination closed by the Minister/Head of the Office/Workforce and saldonya is tuned to the State Public Cash Account, unless otherwise specified in a grant agreement or document Welcome;
f. Giro/interest services acquired from a Deployed Grant Account to the country's coffers as a PNBP, unless otherwise specified in the Agreement or the document identified; and
g. Public Treasurer/State Treasurer General Treasurer State/Power Treasurer General State can conduct monitoring over the management of the Grant Accounts.
Article 71
The Pagu Adjustment Of The Grant On The DIPA is performed with stages including:
a. PA/Power PA in the Ministry performs a shopping pagu adjustment derived from a direct grant in the form of money in the DIPA of the ministry of state/lemes;
b. Directorate General of the Debt Management did an adjustment of the income pagu in the DIPA of Budget Section 999.02 based on the grant withdrawal plan;
c. An adjustment of the shopping pagu as specified in the letter a is done through the revision DIPA submitted to the Director General of the Treasury/Office of the Directorate General of the Treasury to be passed according to the Regulation of the Minister of Finance regarding the budget revision plan;
D. the adjustment of the shopping pagu as referred to in the letter a is as large as planned to be performed until the end of the running budget year, at the highest of the terms of the grant agreement or the document to be performed;
e. The income-level adjustment of the income as referred to in the letter b is done through the revision of the DIPA submitted to the Director General of the Treasury to be passed according to the rules of the legislation.
f. revision as the letter c and the letter d add the pagu DIPA year of the running budget;
G. a direct grant that is already accepted but not yet performed the pagu DIPA adjustment is processed through the revision mechanism as referred to in the letter c and the letter d on the first occasion;
h. K/L can directly use the money derived from a direct grant without waiting for the publication of the DIPA revision;
i. the rest of the shopping pagu which is sourced from a direct grant in the form of money to finance activities on DIPA K/L budget year running which will be used in the next budget year, may add to the next budget DIPA year of budget;
J. the addition of the DIPA pagu as intended on the letter i as high as the rest of the money sourced from the grant at the end of the running year; and
No, The addition of the DIPA pagu as referred to in the letter i is done through the revision mechanism submitted by PA/Power PA to the Director General of the Treasury/Office of the Office of the Directorate General of the Treasury in accordance with regulatory provisions It's
Section 72
Enactment Of Direct Grant Income In The Form Of Cash And Shopping-Source From Direct Hibah, as follows:
a. The PA/KPA submitted the passage of the Direct Grant Authorization Letter (SP2HL) of all direct grant income sourced from abroad in the form of money as the amount of money that has been received and sunted shopping from direct grants that Sourced from abroad as large as it has been spent on the year of the road budget to KPPN special Jakarta VI;
b. DELIVERY OF SP2HL to KPPN dilampiri:
1. Copy the account for the grant account;
2. The Statement Of Statement Has Received Direct Hiba (SPTMHL);
3. The Mutlak (SPTJM) Statement of Responsibility (SPTJM);
4. Copy the opening approval letter of the account for the submission of the SP2HL first time;
c. on the basis of SP2HL, KPPN publishes a Direct Grant Authorization Letter (SPHL) in order of 3 (three) with the provision:
1. 1st Lembar, for PA/Power PA;
2. 2nd Lembar, for the Directorate General of Debt Management c.q. Directorate of Evaluation, Accounting, and Setelmen with the SP2HL copy of the SP2HL; and
3. The 3rd Lembar, for the death of KPPN Special Jakarta VI;
D. on the basis of SPHL, KPPN Special Jakarta VI grounded the income of direct grants and shopping sourced from direct grants as well as cash balances at K/L of the grant;
e. on the basis of the SPHL received from KPPN Special Jakarta VI, the Directorate of Evaluation, Accounting, and the Setelmen Directorate General of the Debt Management as the State General Treasurer Financial Accounting Unit, grounded the income of the grant directly; and
f. on the basis of SPHL received from KPPN Special Jakarta VI, PA/Power PA grounded the shopping sourced from direct grants and cash balances in K/L of the grant.
Article 73
Attestation Of The Return Grant Income Direct Form Of Money, as follows:
a. the rest of the money sourced from a direct grant in the form of money may be returned to the grant of the grant agreement or the corresponding document, for the return of such PA/KPA submitting an Refund Authorization Letter. Direct Grant (SP4HL) to the KPPN Special Jakarta VI for grants originating from abroad and to KPPN the working partner in terms of domestic grants;
B. over refunds of the direct grant income of the money form, PA/Power PA makes and delivers SP4HL to KPPN, with dilampiri:
1. copy Newspaper account for the grant account;
2. copy proof of delivery/transfer to the grant provider; and
3. SPTJM.
c. on the basis of the SP4HL as intended for the return of the remainder of the money form grant, the local KPPN publishes the SP3HL in the 3 (three) provided provisions:
1. Lembar to 1 for PA/KPA;
2. Lembar to 2 for DJPU by dilampiri copy SP4HL; and
3. Lembar to 3 for KPPN's death.
D. on the basis of the SP3HL, KPPN blinding the startup of direct grant income and reducing the cash balance in K/L of the grant;
e. on the basis of the SP3HL of KPPN for the income year grant income. DJPU fertilised it as reducing the realization of grant income and for the income of grants years ago, DJPU did not perform its records but disclosed in CALK; and
f. on the basis of the SP3HL received by KPPN, PA/KPA grounded the reduction of cash balances in K/L of grants and cash balances at K/L of grants should not be of negative value.
Section 74
Filing Register Number includes:
a. The chief minister/chief of the office/Satker as PA/KPA submitted a letter from the register number to the DJPU Cq. Director of Evaluation of Accounting and Setelmen;
b. Register the register number is made in accordance with the format of Appendix I Permenkeu number 191 /PMK.05/ 2012 on the mechanism of management of the grant;
c. The application of the register number as referred to in the letter a dilampiri:
1. Agreement grant or document to be equated; and
2. Summary of grants.
d. In the event there is no document as referred to in the letter c, the register number request is enclosed by:
1. news Event Surrender of Grant (BAPH); and
2. SPTMHL.
e. BAPH as referred to in the least letter d of the letter:
1. The date of the handover;
2. The party of the parties and the recipients;
3. The destination of submission;
4. nominal value;
5. Form grant; and
6. Details of price per item.
BAB XV
CONTROL AND REPORTING
The Kesatu section
Control
Section 75
(1) Ministers as PA in order to improve the performance, transparency and accountability of the financial management of the country, perform control thoroughly.
(2) The Budget User power controls the budget manager in its environment.
Second Part
Reporting
Section 76
(1) The Minister as a User of the Budget is compiling a ministry ' s financial report by hosting an accounting of financial transactions covering income transactions, shopping, assets, debt and equity funds that are in the The responsibility.
(2) The financial statements as referred to in paragraph (1) are compiled by the Financial Accounting Unit.
Third Part
Report Period and Time Delivery Report
Section 77
(1) The period and time of delivery of the Report is compiled in 4 (four) periods i.e. monthly, quarterly, Semesometer and Annual reporting.
(2) The delivery time of the Financial Report of the Ministry of State/Institute (UAPA) is delivered the Finance Minister c.q. Director General of the Treasury, provided the following:
a. for LRA Triwulan I and Neraca as of March 31, delivered no later than on 7 May the budget year was running;
B. for LRA Semester I, Neraca per June 30, and Notes on the Financial Report, delivered no later than July 26 year of the budget year running;
c. for the LRA Triwulan III and Neraca as of 30 September, delivered no later than 9 November year budget year running; and
D. for the Annual LRA, Neraca per December 31, and the Note to the Financial Report, delivered no later than the last date in February of the budget year ended.
(3) The time of delivery of the UAPPA-E1 financial report to the Ministry level (UAPA) provided the following provisions:
a. for the LRA Triwulan I and Neraca as of March 31, delivered no later than 26 April year of the budget year.
B. for LRA Semester I, Neraca per June 30, and Notes on the Financial Report, delivered no later than 20 July year budget year running;
c. for the LRA Triwulan III and Neraca as of 30 September, delivered no later than 29 October the budget year of the running budget; and
D. for the Annual LRA, Neraca per December 31, and the Note to the Financial Report, delivered no later than on 8 February of the budget year ended.
(4) Time delivery of UAPPA-W financial report to UAPPA-E1 level with the following provisions:
a. for the LRA Triwulan I and Neraca as of March 31, delivered no later than 20 April of the budget year of the running budget;
B. for LRA Semester I, Neraca per June 30, and Notes on the Financial Report, delivered no later than 15 July year budget year running;
c. for the LRA Triwulan III and Neraca as of 30 September, delivered no later than 20 October year budget year running; and
D. for the Annual LRA, Neraca per December 31, and the Note to the Financial Report, delivered no later than on 29 January the budget year ended.
(5) The time of delivery of the UAKPA financial report to the UAPPA-W/UAPPA-E1 level with the following provisions:
a. for the LRA Triwulan I and Neraca as of March 31, delivered no later than 12 April of the budget year of the running budget;
B. for LRA Semester I, Neraca per June 30, and Notes on the Financial Report, delivered no later than 10 July year budget year running;
c. for the LRA Triwulan III and Neraca as of 30 September, delivered no later than 12 October year budget year running; and
D. for the Annual LRA, Neraca per December 31, and the Note to the Financial Report, delivered no later than on January 20 the budget year ended.
Fourth Quarter
Source Document Recording, ADK Delivery and
Creation of the UAKPA Level Financial Report
Section 78
(1) The recording of the UAKPA Level source document, in case of:
a. Estimated Revenue is the amount of revenue that is available in the IBM Marketing Cloud Service.
B. The budget acceptance document with the budget acceptance source is the State Reception Proof (BPN) accompanied by:
1. Tax Sedeposits (SSP) /type documents;
2. Letter of the Customs Service (SSBC) /type documents;
3. Non-Taxes (SSBP);
4. The Shopping Repayment Letter (SSPB); and
5. Other accepted acceptance documents.
C. Budget execution documents, including:
1. List of Budgeting Implementation (DIPA), Revised DIPA, DIPA Lunprostitution;
2. Activity Operational Lead (POK) or RKAKL;
3. Revision POK or RKAKL;
4. Budget User Power (SKPA); and
5. Other terms of use for the Cloud Service are available.
D. Budget spend documents, including:
1. The Payment Warrant (SPM) and the Funds Watering Orders;
2. Warrant and Steering Warrant (SP3); and
3. Other budgeting documents that are otherwise used.
(2) The recording process results in a transaction register to be verified with the source document, so that the entire transaction is confirmed to be processed in accordance with the existing source document.
(3) The financial accounting officer conducted ADK acceptance in the form of a subsequent BMN transaction journal carried out the posting process to produce the ledger.
Article 79
(1) ADK delivery, done as follows:
a. The financial statements and the ADK are sent to KPPN for reconciliation with the data that is on KPPN;
B. The result of reconciliation is poured in the News of Reconciliation Event (BAR). The BAR will be one of the documents in reconciliation between UAPPA-W with the Kanwil General Secretary of the Treasury;
c. each month UAKPA conducts ADK delivery, LRA and the UAPPA-W level of kekehead next BAR. whereas for UAKPA the central office is only conducting delivery to UAPPA-E1;
D. UAKPA designated as UAPPA-W, at the time of reconciliation with KPPN for the months of May, August, November 2XX1 and February 2XX2, must attach BAR UAPPA-W the result of reconciliation with the kanwil The Treasury Secretary; and
e. if UAPPA-W has not yet formed, then the UAKPA delivers the Budget Realization Report, Neraca to UAPPA-E1 along with ADK as scheduled for delivery.
(2) Each semester UAKPA makes up a complete Financial Report. The financial report is delivered to UAPPA-W/UAPPA-E1 accompanied by a Statement of Responsibility signed by KPA/chief satker.
(3) The accession schedule, reconciliation and delivery of financial statements based on applicable laws.
Fifth Part
Incorporation, ADK Delivery and Financial Report Drafting
UAPPA-W Level
Section 80
(1) The region-level financial report (UAPPA-W) is the result of the merger of ADK level of work (UAKPA) areas of the region concerned.
(2) Each month UAPPA-W conducts ADK, LRA, and Neraca deliveries to UAPPA-E1 levels to be conducted a merger and every quarter is accompanied by BAR.
(3) Area-level financial reports (UAPPA-W) as well as ADK each quarter must be sent to KANWIL The Treasury Secretary-General for the reconciliation process with existing data in Kanwil General. BAR at the working unit level with KPPN can be used as one of the reconciliation materials between UAPPA-W with the Kanwil General.
(4) UAPPA-W performs a drill if there is a data difference in the reconciliation process. In the event of an error in the working unit, UAPPA-W requests the related work unit to correct and make a reshipment. Next UAPPA-W does a recombination and makes a delivery to UAPPA-E1.
(5) Each semester UAPPA-W compiles a complete Financial Report, to then be delivered to UAPAA-E1 accompanied by a Statement of Responsibility signed by UAPPA-W. In charge.
(6) The accession schedule, reconciliation and delivery of financial statements based on applicable laws.
Sixth Part
Incorporation, ADK Delivery and Drafting
UAPPA-E1 Level Finance Report
Section 81
(1) The financial report of the eselon level I (UAPPA-E1) is the result of a merger of a working unit-level financial report (UAKPA) under the eselon I and the region-level financial report (UAPPA-W), the scope of the eselon I in question.
(2) Each month UAPPA-E1 performs the delivery of ADK, LRA and Neraca to the UAPA level to perform the merger.
(3) UAPPA-E1 may perform reconciliation with the Treasury Secretary-General of the c.q. Directorate of Accounting and Financial Reporting. News of the UAKPA-level reconciliation event of the central and/or UAKPA-W level can be made as one of the reconciliation materials with the Directorate of Accounting and Financial Reporting.
(4) UAPPA-E1 performs the drill if there is a data difference results in the reconciliation process, in the event of error, UAPPA-E1 addresses the UAKPA via UAPPA-W related to making improvements and resending data Single-level repair, then UAPPA-E1 performs recombining and shipping to UAPA.
(5) Each semester UAPPA-E1 is compiling a complete Financial Report as illustrated on the IVc attachment, to then be delivered to UAPA accompanied by a Statement of Liability signed by UAPPA-E1 in charge.
(6) The accession schedule, reconciliation and delivery of financial statements based on applicable laws.
Seventh Part
Incorporation, ADK Delivery and Financial Report Drafting
The UAPA Level
Section 82
(1) The State Ministry/Institute (UAPA) level financial report is the result of a merger of the financial report eselon I (UAPPA-E1) the scope of the Ministry of State/Institution in question.
(2) Each quarterly UAPPA conducts the delivery of ADK, LRA and Neraca to the Jen Treasury c.q. Directorate of Acuntations and Financial Reporting.
(3) The UAPPA performs reconciliation with the Treasury Secretary-General of the c.q. Directorate of Accounting and Financial Reporting each end of the semester. BAR levels of UAKPA central work unit and/or UAKPA-E1 can be made one of the reconciliation materials with the C.q. Directorate of Accounting and Financial Reporting Directorate.
(4) UAPA tracing if there is a data difference in the reconciliation process, in the event of error, UAPA relayed to UAKPA via UAPPA-E1 in order to perform repairs and resend repair data However, the next UAPA conducts a merger and reconciliation with the Treasury Secretary-General of the Treasury and Financial Reporting.
(5) Each semester UAPA is compiling a complete Financial Report as illustrated on the IVd attachment. Such Financial Reports are delivered to the C.q. Treasury Intelligence Directorate of Accounting and Financial Reporting and are accompanied by a statement of being signed by the Intern Apparatus Apparatus as well as a signed Statement of Responsibility. by the Minister/Leader of the Institute.
(6) The Schedule of Integration, Reconciliation, and the delivery of financial statements based on applicable laws.
Section 83
The work unit is required to compile financial statements and perform reconciliation in accordance with applicable laws and conditions.
BAB XVI
CLOSING PROVISIONS
Section 84
At the time of the Regulation of the Minister of Social Affairs, the Decree of the Social Ministers number 76 /HUK/2009 on the Governing Guidelines of the Deconcentration Fund and the Task Force in the environment of the Ministry of Social Affairs and the Regulation of the Social Ministers of RI Number 182 Year 2011 about the Financial Management Guidelines in the Environment of the Ministry of Social Affairs is revoked and declared not applicable.
Section 85
The Regulation of the Minister comes into effect on the date of the promulctest.
So that everyone knows it, ordering the invitation of this Social Minister's Regulation with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on December 6, 2012
SOCIAL MINISTER
REPUBLIC OF INDONESIA,
SALIM SEGAF AL JUFRI
It is promulred in Jakarta
on 11 December 2012
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
