REPUBLIC OF INDONESIA STATE NEWS

No. 519, 2010 MINISTRY OF FINANCE. Shift. Shopping budget. Tata Cara.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 187 /PMK.02/ 2010 ABOUT

TATA WAYS SHIFT SHOPPING BUDGET FROM BA BUN ANOTHER SHOPPING MANAGER (BA 999.08) TO THE BUDGET SECTION OF THE MINISTRY OF STATE A/INSTITUTION OF THE YEAR

BUDGET 2010

WITH THE GRACE OF GOD ALMIGHTY THE FINANCIAL MINISTER OF THE REPUBLIC OF INDONESIA,

THE DRAW: THE 2010 BUDGET: that to implement the provisions of Article 16 Verse (1) of the letter number 2 of the Year 2010 on the Changes to the Law No. 47 Year 2009 on the State Budget and Shopping Year of the Year Budget 2010, it needs to establish the Regulation of the Minister Finance on Tata Cara Shift the Shopping Budget from BA BUN Other Shopping Manager (BA 999.08) to the Budget Office of the State/Institute of the Budget Year 2010;

Given: 1. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette of the Republic of Indonesia Number 4286);

2. Law No. 1 of the Year 2004 on the State Treasury (Republican Gazette

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Indonesia Tahun 2004 Number 5, Additional Gazette Republic Indonesia Year 2004 Number 4355);

3. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Finance (sheet Of State Of The Republic Of Indonesia In 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4400);

4. Law No. 47 of 2009 on Budget and Shopping of the State of the Year 2010 (Indonesian Republic of Indonesia Year 2009 number 156, Additional Gazette of the Republic of Indonesia No. 5075), as amended by the Invite-Invite Number 2 Of 2010 (sheet Of State Of The Republic Of Indonesia In 2010 Number 69, Additional Gazette Of The Republic Of Indonesia Number 5132);

5. Government Regulation No. 8 of 2006 on Financial Reporting and the Performance of Government Agencies (State Agency of the Republic of Indonesia in 2006 No. 25, Additional Gazette of the Republic of Indonesia Number 4614);

6. The decision of President No. 42 of 2002 on the Guidelines for the Implementation of the Budget and Shopping of the State (State of the Republic of Indonesia 2002 No. 73, Additional Gazette of the Republic of Indonesia Number 4212) as amended by the Presidential Decree No. 72 Of 2004 (sheet Of State Of The Republic Of Indonesia In 2004 Number 92, Additional Gazette Of The Republic Of Indonesia Number 4418);

7. President's Decision No. 56/P of 2010; 8. Finance Minister Regulation Number 91 /PMK.05/ 2007

about the Bagan Standard Account; 9. Regulation of Finance Minister Number 196 /PMK.05/ 2007

on the Tata Way Drafting And Presentation Of Shopping and Other Shopping Financial Reports on Budget and Calculation Section;

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10. Regulation of Finance Minister Number 08 /PMK.05/ 2010 on the Tata Cara Drafting Financial Statements of the State General Treasurer;

11. Regulation of Finance Minister Number 69 /PMK.02/ 2010 on Tata Cara Revision of Budget Year 2010;

DECIDED: Establishing: REGULATION OF FINANCE MINISTERS ON TATA

THE WAY OF SHIFTING BUDGET SPENDING FROM BA BUN MANAGER SHOPPING OTHERS (BA 999.08) TO THE BUDGET SECTION OF THE MINISTRY OF STATE A/INSTITUTION OF THE BUDGET YEAR 2010.

Article 1 In this Financial Minister Regulation referred to: 1. The State Shopping and Shopping Budget, which is next abbreviated

APBN is the annual financial plan of the state government approved by the House of Representatives. People, including the changes.

2. The State's General Treasurer (BUN), which is later abbreviated as BUN, is the official to carry out the functions of the State Treasurer.

3. The Ministry of State, later called the Ministry is a government device that governs certain affairs in the government.

4. Institutions are non-ministerial organizations and other agencies of the budget users formed to carry out certain tasks under the Constitution of the Republic of Indonesia in 1945 or other laws.

5. BA-K/L (BA-K/L) is a part of the budget that houses the shopping of the Central Government, whose budget is allocated to the Ministry of Education.

6. BA BUN Managing Director/BA 999.08, which is next called BA 999.08 is an organization unit on the BUN Budget Section that houses the shopping of the central government outside of debt payments on debt payments, subsidies, and grants, which the budget does not. allocated in BA-K/L.

7. Budget Execution list, next abbreviated DIPA is a budget execution document created by

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Minister/Leader of the Institution as well as authorized by the Director General of the Treasury on behalf of the Minister of Finance and serving as the basis for committing acts resulting in state spending and the thawing of funds over the The APBN load as well as support documents of government accounting activities.

8. The unit of the Budget Per Unit, subsequently abbreviated as SAPSK, is a budget allocation document set out for the working unit based on the results of the Ministry of the Ministry of the Budget Work Plan.

9. BA Budget Unit 999.08, which further abbreviated as SABA 999.08 is a budget allocation document set for an activity, conducted a shift of its shopping budget from BA 999.08 to BA-K/L.

Article 2 1. The Minister of Finance as BUN maintains the Treasurer ' s Budget Section

General Negara (BA 999). 2. The State General Treasurer ' s Budget section as referred to

paragraph (1) consists of: a. BA-BUN Governing Debt Government (BA 999.01); b. Ba-bun Maintainer Grant (BA 999.02); c. Ba-bun Managing Government Investment (BA 999.03); d. BA-BUN Maintainer Of Loan Forwarding (BA 999.04); e. BA-BUN Maintainer Transfer to Regions (BA 999.05); f. Other Subsidized Shopping and Shopping Auntings Systems (BA 999.06); g. Ba-bun Maintainer Shopping Subsidy (BA 999.07); h. Ba-bun Other Shopping Manager (BA 999.08); and i. Ba-bun Special Transaction Manager (BA 999.99).

Article 3 (1) of the Finance Minister as BUN authorities conduct a shift

budget expenditure of BA 999.08 to BA-K/L. (2) The Authority as referred to in paragraph (1) is exercised by

The Director General of the Budget. Article 4

The budget of a shift from BA 999.08 to BA-K/L as referred to in Section 3 of the paragraph (1) is an additional

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The K/L shopping budget and not being the basis of calculation for the budget allocation in the next budget year.

Article 5 (1) Activities whose shopping budget may be shifted from BA

999.08 to The BA-K/L as referred to in Article 3 of the paragraph (1) is an event that is not ad hoc and meets the criteria as follows: a. performed by the Ministry/Institut/Board which has a Section

Budget; or b. implemented by other parties, but its policies are set by

The Ministry/Institute. (2) The ad hoc activities as referred to in paragraph (1)

are temporary, non-recurring activities and are not the duties and functions of the Ministry/Institution in question.

(3) Other Parties as referred to in paragraph (1) the letter b is an instance/unit of an organization outside the Ministry/Agency and of the law, which uses the budget sourced from APBN and not the Regional Device Works Unit (SKPD) as a Government entity Area, and is required to host the Instancy Accounting System (SAI) in accordance with the terms apply.

Article 6 of the shopping budget shift from BA 999.08 to BA-K/L which meets the criteria as referred to in Article 5, is conducted by the Director General of the Budget after receiving the Finance Minister's approval.

Article 7 (1) Based on the Finance Minister ' s approval as referred to in

Article 6, the Director General of the Budget on behalf of the Minister of Finance established SABA 999.08.

(2) The Letter of Penetration of SABA 999.08 as referred to in paragraph (1) is delivered to the Ministry of State/Institution and becomes the basis of a shopping budget shift from BA 999.08 to BA-K/L.

(3) Further provisions of the shopping budget shift as referred to in paragraph (2), are set up with the Regulation General of the Budget General.

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Article 8 (1) The budget of the shift as intended

in Section 6 can be revised with the approval of the Minister of Finance. (2) The Revision as referred to in paragraph (1) can only be done on

the same activities. (3) The Revision as referred to in paragraph (1) is set by the Director

The Budget General. Section 9

(1) SAPSK and DIPA which have been published with the Budget Section of the Subsidised Shopping and Other Shopping Accounting System (BA 999.06) for the Subsidy Shopping before the Regulation of the Minister of Finance is applicable, revised down to the BA-BUN code The Subsidy Shopping Manager (BA 999.07).

(2) SAPSK and DIPA which have been published with the Budget Section of the Subsidised Shopping and Other Shopping Accounting System (BA 999.06) for Other Shopping-others before this Financial Minister Regulation applies, revised to the BA-BUN code Maintainer Other shopping (BA 999.08)

(3) DIPA with codefatification as referred to in paragraph (1) and paragraph (2) that has been thawed before this Minister of Finance Regulation applies, must be corrected according to the terms of the implementation of the implementation budget through financial reporting.

Article 10 Tata way financial reporting and assignment of the Account Code on a BA 999.08 Budget that has been shifted to BA-K/L, set further with the Regulation General of the Treasury.

Article 11 of the Terms regarding the shopping budget shift of BA 999.08 to BA-K/L regulated in Regulation of the Minister of Finance it is also used as a guideline for budgeting budgeting methods from BA 999.08 to BA-K/L for Budget Year 2011, up to the replacement of the Minister of Finance Regulation (BA-K/L) this.

Article 12 of the Regulation of the Finance Minister goes into effect on the date Uninvited.

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For everyone to know it, ordering this Finance Minister Regulation invitation with its placement in the News of the Republic of Indonesia.

Specified in Jakarta on 26 October 2010 MINISTER FINANCE REPUBLIC OF INDONESIA, AGUS D.W. MARTOWARDOJO

PROMULRED IN JAKARTA ON 26 OCTOBER 2010 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA,

PATRIALIST AKBAR

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