Advanced Search

Regulation Of The Minister Of Finance Number 169/fmd. 05/2009 Year 2009

Original Language Title: Peraturan Menteri Keuangan Nomor 169/PMK.05/2009 Tahun 2009

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

REPUBLIC OF INDONESIA STATE NEWS

No. 419, 2009 DEPARTMENT OF FINANCE. Budget. Acceptance. State expenditure. Guidelines.

REGULATION OF THE REPUBLIC OF INDONESIA FINANCE MINISTER

NUMBER 169 /PMK.05/ 2009 ABOUT

GUIDELINES FOR IMPLEMENTATION OF STATE ACCEPTANCE AND EXPENDITURE AT THE END OF THE BUDGET YEAR

WITH THE GRACE OF THE ALMIGHTY GOD

MINISTER FINANCE REPUBLIC OF INDONESIA,

Counterpart: a. that in order to execute the provisions of Article 7 of the paragraph (2) of the State of the Law No. 1 of the State Treasury, it needs to be established guidelines for the implementation of the country's acceptance and expenses at the end of the budget year;

b. that based on the consideration as referred to in the letter a, it needs to establish the Finance Minister ' s Regulation on the Implementation Implementation Guidelines and the State Spending on the End of the Budget Year;

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. Act No. 1 of 2004 on the State Treasury (Indonesian Republic of the Year 2004)

2009, No. 419 2

Number 5, Additional Sheet State Republic Indonesia 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. Government Regulation Number 39 Of 2007 On State/regional Money Management (Indonesian Republic Of 2007 Number 83, Additional Gazette Republic Of Indonesia Number 4738);

5. 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);

6. Presidential Decree No. 84 /P of the Year 2009;

7. Regulation of Finance Minister Number 134 /PMK.06/ 2005 on the Payment Guidelines in the implementation of the State Budget and Shopping Budget;

8. Finance Minister Rule Number 99 /PMK.06/ 2006 on the State Reception Module as it has been last modified by the Regulation of Finance Minister Number 37 /PMK.05/2007;

9. Finance Minister Rule Number 98 /PMK.05/ 2007 about the implementation of the State Treasury Service Office expenditure account Balances Nil in Order of the Order of the treasury Single Account (TSA);

DECIDED:

Establits: THE FINANCIAL MINISTER ' S REGULATION ON THE GUIDELINES OF THE IMPLEMENTATION OF ADMISSIONS AND STATE SPENDING BY THE END OF THE BUDGET YEAR

2009, No. 419 3

BAB I

provisions of UMUM

Article 1

In this Minister of Finance Ordinance referred to:

1. The State Revenue and Shopping Budget, which is next abbreviated as APBN, is the annual financial plan of the state government approved by the People's Representative Council.

2. The State General Treasurer, later abbreviated as BUN, is the official to carry out the functions of the state's general treasurer.

3. The State Cash is a place of state money storage designated by the Minister of Finance as BUN to accommodate all state receipts and pay the entire state expenditure.

4. The State Public Cash Account (RKUN) is an account of a state money storage facility designated by the Minister of Finance as BUN to house all state revenues and pay the bank's entire expenditures to the bank. Central.

5. State acceptance is the money that goes into the state coffers.

6. State expenditure is money coming out of the state coffers.

7. The Bank of Indonesia, which is also abbreviated as KBI, is the branch office of Bank Indonesia which is located in several cities in Indonesia and is the working partner of KPPN which is one city with it.

8. The State Treasury Service Office, later abbreviated as KPPN, is a vertical instance of the Directorate General of the Treasury which is located below and is directly responsible to the Chief Office of the Directorate General of the Treasury, which obtaining authority as the Power of BUN.

2009, No. 419 4

9. The Office of the State Treasury Office of the Bank of Indonesia Mother, which is next called KPPN KBI Carrier, is KPPN that partners and is located one city with KBI and receives state acceptance of the KPPN Non-KBI.

10. The Office of the State Treasury Office of the Bank of Indonesia Non-Parent, later called KPPN KBI Non-Parent, is a KPPN that partners and is located one city with the KBI but does not receive any state acceptance of the KPPN Non-KBI.

11. The Indonesian National Bureau of State Treasury, which is then called KPPN Non-KBI, is a KPPN which is not located in one city with the KBI.

12. The User of the Budget, subsequently abbreviated PA, is an official and is responsible for the use of the budget on the Ministry of State/Institution in question.

13. The power of the Budget User, subsequently called the Power of the PA, is an official who has obtained the authority and responsibility of the PA to use the budget to which it is used.

14. The Budgeting Implementation list, which is further abbreviated to DIPA, is a budget execution document compiled by the Minister/Chairman of the Institute as a Budget User and authorized by the Minister of Finance as BUN.

15. Supply Money, which is further abbreviated to UP, is the sum of the amount of work that is given to the Treasury, only to finance the day-to-day operations of the work unit that is not possible through the mechanism. direct payment.

16. The Pay-Use Letter, which is subsequently shortened to SPM, is a document published/used by the PA to cash the allocation of funds that the source of the funds from the DIPA or any other document is being used.

2009, No. 419 5

17. The Dana Waters warrant, which is subsequently called the SP2D, is a warrant issued by KPPN as the Power of the BUN for the implementation of the expenditure of an APBN based on the SPM.

18. Perception Bank is a public bank appointed by the Minister of Finance as BUN to be a partner of the KPPN to accept state acceptance (excluding the acceptance of the country derived from imports and exports).

19. The Bank Devisa Perception is a perception bank that is granted permission to receive state acceptance derived from imports and exports.

20. Post Perception is the post office appointed by the Minister of Finance as BUN to be a partner of the KPPN to receive state acceptance (except for the acceptance of the country derived from imports and exports).

21. Year-end of the Budget Year is the last working day of the budget year.

BAB II

RECEIPT OF STATE

Article 2

(1) All receipts of receipt of the Bank Perception/Bank Devisa Perception/Postal Perception, for 6 (six) days work before the end of the budget year and at the end of the budget year are required to be fully opened in accordance with the cash open hours.

(2) The Bank ' s Perception/Bank Devisa Perception/Postal Perception is obliged to receive a state acceptance deposit without seeing the nominal value of the payment.

(3) Bank Perception/Bank Devisa Perception/Postal Perception delivers a daily report for the receipt of the country that its efforts are in accordance with the provisions.

Article 3

The acceptance of the country through the Bank of Indonesia at the same time is devolve to RKUN in Bank Indonesia.

2009, No. 419 6

Section 4

(1) The acceptance of the country as referred to in Section 2 must be affixed to the Account Number 501.00000x Bank Indonesia working partner KPPN KBI Non- Parent.

(2) For Non-KBI KPPN This is done to Account 501.00000x Bank Indonesia KPPN KBI Parent.

Article 5

(1) The acceptance of the state as referred to in Article 3 at the same time is devolve to the Central Office of the General Directorate General of the Treasury Number 500,000000 at the Central Bank of Indonesia.

(2) The acceptance of the country as intended on verse (1) at the same time devolve to RKUN No. 502,000000 at the Central Bank of Indonesia.

(3) Special to the end of the year of the state acceptance budget of the 500.000000 account to an account of 502.000000 at least 18.30 WIB.

Section 6

Directorate General of the Treasury, Directorate General of Tax, Directorate General of the Budget, and the Directorate General of Customs and Excise jointly conducted monitoring and evaluation of the implementation of the provisions State acceptance by Bank perception/bank devisa perception/postal perception.

bAB III

STATE EXPENDITURE

Article 7

Tata method of submission of SPM and SP2D issuers both funds sourced from pure rupiah or loan/grant overseas leading up to and/or at the end of the budget year is regulated by the Director General Treasury.

2009, No. 419 7

Article 8

State spending via RKUN and/or State Kas is set as follows:

a. The Director-General of the Budget delivered the Budgeting Unit of the Budget Unit Per Unit (SP-SAPSK) to the Director General of the Treasury at the slowest of 12:00 WIB at the end of the budget year;

b. The Director General of the Treasury reserves the right to reject the SP-SAPSK delivered above 12:00 WIB;

c. The exception of this is only for a very urgent state and must be approved by the Director General of the Treasury;

d. Director General of the Treasury c.q. Director of the Budget Implementation delivered DIPA to the Director of State Cash Management/Head of KPPN at least 14.00 WIB at the end of the budget year;

e. Director General of the treasury c.q. Director of State Cash Management/Head of KPPN reserves the right to reject the accepted DIPA past the time limit as referred to in the letter d;

f. PA/Power PA delivers SPM to Director General of Treasury c.q. Director of State Cash Management/Head of KPPN most slowly at 15.00 WIB at the end of the budget year;

g. SPM for transfer funds must be delivered to the Director General of the c.q. Department of State Cash Management/Head of KPPN at least 4 (four) working days before the end of the budget year;

h. The next January-year general appropriation fund payment (DAU) is conducted at the beginning of the corresponding January work day;

i. Director General of the treasury c.q. Director of the State Cash Management/Chief KPPN reserves the right to reject the SPM who

2009, No. 419 8

submitted past the time limit as referred to in the letter f and the letter g.

Article 9

The state spending through KPPN is set up as follows:

a. A payment request for a third party invoice for a contract whose job achievement has not reached 100% (one hundred percent) must be attached to the original bank warranty with a nominal value of at least the value of the job not yet completed;

b. For the January salary payment of the next budget year, the PA/Head of the Working Units submitted SPM-LS Gaji to KPPN in early December for the published SP2D salary dated to the first working day of the next budget year;

c. Payment of an honorarium, a vakasi, a civil servant's money, and an overtime payment in December of the budget year can be paid in December of the budget year with respect to the Attach of the Mutlak Statement of Responsibility.

BAB IV

SETTLEMENT OF SUPPLIES

Article 10

(1) The remainder of the UP budget year with respect to the treasury reserves both cash and that still exists in the bank account/post must be made available to the State Kas.

(2) The supply money that is up to the end of the budget year has been used but has not yet was accounted for for SPM-GUP Nihil for the previous budget year load.

2009, No. 419 9

BAB V

GATING OF THE COUNTRY ' S GENERAL TREASURY ACCOUNT

Article 11

The transfer of the balance between the State General Treasurer's accounts is set as follows:

a. In terms of account 502,000000 there is a shortage of funds that can be made by the transfer of RKUN in the foreign exchange;

b. Budget Balance (SAL) can be used as a talangan fund for RKUN in the implementation of APBN;

c. In terms of the RKUN balance not sufficient to pay for state spending, the Director General of the Treasury can transfer funds from Other Government Accounts to RKUN and are noted as a talangan fund;

d. All or part of the RKUN bailout fund as referred to in the letter b and the letter c is returned if the State Public Cash Account balance is sufficient to pay the country's expenses.

BAB VI

CASH FLOW MANAGEMENT

Article 12

To guarantee the adequate of RKUN funds at the end of the budget year is set as follows:

a. The Director General of the Budget makes a List of Estimated SAPSK Publishing to 9 (nine) working days up to the end of the budget year;

b. The Director General of Financial Balance makes the Estimated List of Transfer Spending to Regions for 9 (nine) working days up to the end of the budget year;

2009, No. 419 10

c. List of SAPSK publishing estimates and the Estimated List of Transfer Spending as referred to in letter a and letter b is delivered to the Director General of the Treasury at least 9 (nine) working days before the end of the budget year.

Article 13

To guarantee the adequates of RKUN funds at the beginning of the next budget year is set to be the following:

a. The Director-General of the Budget made the Estimated List of State Reception of Not Taxes (PNBP) in January of the next budget year at the end of the second week of December of the year of the year;

b. The Director General of Tax made the Estimated List of Estimated Taxes Receipts in January of the next budget by the end of the second week of December of the month of year;

c. The Director General of Customs and Excise made a List of Estimates of Customs and Excise receipts in January of the next budget by the end of the second week of December of the month of year;

d. The Director-General of the Debt Management makes the Estimated List of Foreign and State Valuable Mail (SBN) in January of the next budget by the end of the second week of December of the year.

e. The list as referred to in letter a, letter b, letter c, and letter d is delivered to the Director General of the Treasury the slowest of the second week of December of the year in respect of.

BAB VII

RESERVE FUND STORAGE

Article 14

(1) The reserve funds are stored in the Finance Minister ' s account at the General Bank.

2009, No. 419 11

(2) The reserve funds are funds that have not been able to be diluted to the right to the end of the budget year because the administration's completeness has not been met, among others for the Subsidy and the inclusion of the Modal Country.

(3) The backup funds as referred to in paragraph (1) must already be resolved/closed the slowest end of February next year.

Section 15

(1) In order to save the reserve funds as intended in Article 14, the Director General of the Treasury is forming a Team of Assessor to assess the bank the slowest backup of the reserve funds at the beginning of December.

(2) The Assessor Team reported the slowest bank assessment results in the first week of December.

(3) The opening of the account on the bank for the placement of the reserve funds was carried out the slowest end of the second week of December.

BAB VIII

LAIN-OTHER provisions

Article 16

Unit Eselon I The Treasury is increasing coordination in the implementation of state acceptance and expenditure by the end of the year budget.

Article 17

Further provisions are required in order implementation of the Regulation of the Minister of Finance is governed by the Director General of the Treasury.

BAB IX

provisions CLOSING

Article 18

The Regulation of the Minister of Finance is in effect on the date of promulgings.

2009, No. 419 12

For everyone to know it, ordering the Minister of Finance's instructions with its placement in the State News of the Republic of Indonesia.

Set in Jakarta on 4 November 2009 MINISTER FINANCE REPUBLIC OF INDONESIA, SRI MULYANI INDRAWATI

promulred in Jakarta on 4 November 2009 MINISTER OF LAW AND HUMAN RIGHTS REPUBLIC OF INDONESIA, PATRIALIST AKBAR