Key Benefits:
(2) Softcopy and hardcopy Changes of APBD as referred to in Section 2 of the letter b are delivered along with a copy of the Regional Regulation on Change APBD.
(3) Softcopy and hardcopy of the implementation of the APBD as contemplated in Section 2 of the letter d delivered along with a copy of the Regional Regulation on the Accouncability of the APBD.
Section 7
(1) The deadline for delivery of APBD as referred to in Section 2 of the letter is most slowly dated January 31 of the budget year.
(2) The deadline for the delivery of the APBD Change Changes as referred to in Section 2 letters b at least 30 days after the change of APBD year running.
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(3) The deadline for the delivery of the Realization Report APBD Semester I as referred to in Article 2 of the slowest c-letter of 30 July running year.
(4) The deadline for the delivery of the liability Report Implementation of the APBD as referred to in Article 2 of the slowest d letter of 31 August of the year running.
(5) The deadline for the delivery of information regarding the DeConcentration Fund and/or the Regional Enterprise Financial Reporting Task Fund and the Regional Enterprise Financial Reporting as referred to in Article 2 of the letter e and the letter f most slowly dated 31 August of the year running.
(6) The deadline of delivery of the IKD as referred to in Article 2 of the slowest g at the request of the Directorate General of Financial Balance.
BAB III
IMPOSITION OF SANCTIONS
Article 8
(1) In terms of The Local Government does not deliver the IKD as referred to in Article 2 to the specified time limit as referred to in Article 7, the Director General of the Financial Balance on behalf of the Minister of Finance provides a written warning to Local Government.
(2) The written warning as referred to paragraph (1) published the longest 15 (fifteen) days after the specified time limit date.
Article 9
In case the Local Government does not address the IKD within 30 (thirty) days after the publication of the warning written as referred to in Article 8, the Director General of the Financial Balance on behalf of the Minister of Finance stipulats the sanction of the rebalancing of the Balance Fund after coordinating with the Minister of the Interior.
Article 10
(1) Sanction is a delay of the balance of the balancing fund as referred to in Article 9 was conducted at 25% (twenty-five percent) of the DAU amount given every month of the running budget year.
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(2) The introduction of the sanctions as referred to in paragraph (1) is performed effectively at the next month's DAU chandelier following the date of the sanction date as referred to in Article 9.
(3) The introduction of the sanctions as referred to in paragraph (1) is exercised every month until the release of the IKD as referred to in Section 2.
Section 11
(1) For the Regions that do not obtain a DAU, the designation of sanctions as referred to in Article 9 was charged 25% (twenty-five percent) of the amount of DBH the Income Tax will be channeled in a running budget year.
(2) The introduction of the sanction as referred to in paragraph (1) is performed effectively at the following stage of the earnings of the Revenue Tax DBH after the date of designation of the sanctions as referred to in Article 9.
(3) The introduction of the sanction as referred to in paragraph (1) is exercised until the IKD is referred to in Article 2.
Article 12
(1) In terms of the Local Government has delivered the IKD as it is in Article 2, the Director General of the Financial Balance on behalf of the Minister of Finance establish the revocation of the sanctions as referred to in Article 9.
(2) The amount of the Balance Funds are pending as a result of the imposition of the sanctions as referred to in Article 10 and Section 11 is routed the following month. after the date of the revocation of the sanctions as referred to paragraph (1).
(3) In terms of sanctions as referred to in paragraph (2) has not been revoked until the end of the budget year, the pending balance funds are routed before the budget year ends.
(4) The introduction of the Fund's delay sanctions The balance is reenacted in the next budget year.
BAB IV
provisions CLOSING
Article 13
At the time the Minister of Finance Regulation is in effect, the Finance Minister Regulation Number 46 /PMK.01/2006 on Tata Cara Area Financial Information Delivery, revoked and specified does not apply.
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Article 14
This Finance Minister's Regulation is beginning to take effect on the date of promulglement.
For everyone to know it, ordered the authoring of this Finance Minister Regulation with its placement in the News
Established in Jakarta on January 10, 2011
MINISTER OF FINANCE REPUBLIC OF INDONESIA,
AGUS D. MARTOWARDOJO
UNDRAFILED in Jakarta on 10 January 2011
MINISTER OF LAW AND RIGHTS HUMAN RIGHTS
REPUBLIC OF INDONESIA,
PATRIALIST AKBAR
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