.,, (1) the CPC is tasked with checking the management and financial responsibility of the country carried out by the Government of the Local Government Local Authority Bank Indonesia State Property Agency General Services Agency of Regional Property and agency or any other body that manages the finances of the country.
.,, (2) The implementation of the BPK examination as referred to in paragraph (1) is conducted under the legislation on the examination of the management and financial responsibility of the country.
.,, (3) The BPK Examination includes a financial examination of performance checks and checks with a specific purpose.
.,, (4) In terms of vetting exercised by a public accountant under the provisions of the report the results of the examination results are mandatory to the BPK and are published.
.,, (5) In carrying out the country 's management and financial responsibility examination as referred to in paragraph (1) the BPK conducts the discussion of the examination findings with the examined object in accordance with the country' s financial examination standards.
.,, (6) Further provisions on the manner of the execution of the BPK task as referred to in paragraph (1) are governed by the BPK regulations.
Section 7
.,, (1) The BPK handed over the results of the examination over the management and financial responsibility of the state to the DPD and DPRD DPR according to its authority.
.,, (2) The DPD and DPRD DPR follow up the results of the examination as referred to in paragraph (1) in accordance with the order of order of each representative agency.
.,, (3) The Surrender of the results of the BPK examination to the DPRD is carried out by the Members of the BPK or the appointed officials.
.,, (4) The order of submission of BPK checks to the DPR DPD and DPRD is governed jointly by the BPK with each representative institution according to its authority.
.,, (5) The results of the examination of the management and financial responsibility of the country that have been submitted to the DPD and DPRD DPR are declared open to the public.
Section 8
.,, (1) For the purposes of the follow-up examination results as referred to in Article 7 of the paragraph (1) the BPK submit the results of the examination in writing to the President of the Governor of the Regent/Mayor in accordance with his authority.
.,, (2) Further examination results as referred to in paragraph (1) are notified in writing by the President of the Governor of the Regent/Mayor to the BPK.
.,, (3) If in examination of the criminal element BPK reports it to the authority in accordance with the provisions of the most prolonged laws of 1 (one) months since it is known that the criminal element is known.
.,, (4) The BPK report as referred to in paragraph (3) is made the basis of the inquiry by the authorized investigator authorized in accordance with the laws.
.,, (5) The BPK monitors the implementation of the follow-up examination results conducted by the official as referred to in paragraph (1) and the results are notified in writing to the DPD and DPRD DPR as well as the Government.
The Second Part
Authorization
Section 9
(1) In carrying out the duties of the BPK authorities:
.,
., a., a. define the search object to plan and carry out the time determining and the examination method as well as composing and presenting the examination report;
., b.
request the captions and/or documents that are required to be provided by any person of the organization of the organization of the Government of the State of the State of the State of the State of the State of the State of the State of the Public Service. Belongs to the Regions and other agencies or bodies that manage the country ' s finances;
., c. conducts checks in the storage room and property of the state in the staging area of the country's bookkeeping and financial endeavour as well as the examination of the calculations of the newspaper's accounts. Liability and other lists related to the financial management of the country;
., d. establish a type of data document as well as information about the country ' s required management and financial responsibility to the BPK;
., e. set the country ' s financial examination standards after consultation with the Central Government/Local Government that is mandatory in check for the management and financial responsibility of the country;
., f. establish a state financial management and financial responsibility check code;
h. foster a functional role of the Inspector;
i. provide consideration of the Governance Accounting Standards; and
., j. advise on the design of the Central Government ' s internal control system/Local Government before it is set forth by the Central Government/Local Government.
., (2) The data documents and information about the country ' s requested management and financial responsibility as referred to in paragraph (1) of the letter d are only used for inspection.
Section 10
(1) (1) the BPK assessees and/or sets the number of state losses caused by the conduct against the law either intentionally or negligated by the State Governing Body's Governing Body/Regional-owned Enterprises and other agencies or bodies who organizes the country's financial management.
.,, (2) the assessment of the country ' s financial losses and/or the designations of the parties obligated to pay reimbursed the damages as referred to in paragraph (1) are set out by the decision of the BPK.
.,, (3) To guarantee the implementation of payment of the damages the BPK is authorized to monitor:
.,
., a., a. settlement of change of state/area loss set by the Government against civil servants not the treasurer and other officials;
., b. execution of a country/area loss charge to the State Owned Entity/State Property Management Agency and other agencies or bodies that manage the country's finances established by the BPK; and
.,, c. the implementation of the imposition of the loss of state/area loss defined under the court ruling that has had the power of the law fixed.
.,, (4) The results of the monitoring as referred to in paragraph (3) are notified in writing to the DPR DPD and the DPRD pursuant to its authority.
Section 11
BPK may providep is inaugurated with the Presidential Decree.
.,, (2) Susunan BPK consists of a member of a member and a member of a Vice Chairman, a member and seven (seven) members.
.,, (3) The Decree of the President as referred to in paragraph (1) is published most slowly 30 (thirty) days since the elected members of the BPK were submitted by the House.
Section 5
.,, (1) Members of the BPK hold the office for 5 (five) years and thereafter can be re-elected for 1 (one) times the term.
.,, (2) The BPK notified the House of Representatives by busan to the President about the end of the term of the slowest 6 (six) months prior to the end of the term.
BAB III
THE TASK AND AUTHORITY
The Kesatu section
The task
Section 6
fore the Honorary Assembly of the BPK Code of Conduct.
., (2) The Pit Stop of the Vice Chairman and/or Member of the BPK as referred to in paragraph (1) is inaugurated with the Presidential Decree on the proposal of the BPK or the DPR.
Section 22
., (1) If the Members of the BPK are dismissed as referred to in Section 18 or Section 19 of the appointment of the replacement of the Members of the BPK in accordance with the terms and terms of the manner referred to in Section 13 and Section 14 and The President's decision.
.,, (2) the BPK Member Force as referred to in paragraph (1) is performed within the longest 6 (six) months of the date of the date of the termination of the Member of the BPK as referred to in Article 18 or Article 19.
(3), (3) Prior to the appointment of a member of the BPK who was appointed as referred to in verse (1) utters the oath of its pronunciation is guided by the Chairman/Vice Chairman of the BPK with the oath of oath as referred to in Article 16 of the verse (4).
.,, (4) A replacement BPK member continues the remainder of the BPK Member term which is replaced by him.
.,, (5) the intertime of the intertime BPK Member is not performed if the remainder of the member term shall be replaced by less than 6 (six) months from the term as referred to in Article 5 of the paragraph (1).
BAB V
ADMINISTRATIVE/ADMINISTRATIVE RIGHTS AND
POLICE ACTION PROTOCOLER
IMMUNITY AS WELL AS THE BAN
The Kesatu section
Financial/Administrative Rights and Protocolers
Section 23
The financial/administrative rights and positions of the Deputy Chairman and Member of the BPK are set in accordance with the laws.
The Second Part
Police action
Section 24
The police action against the BPK members in order to check a matter is done by the Attorney General's order after it first gets the President's written consent.
Section 25
.,, (1) Members of the BPK may be subject to police action without waiting for the Attorney General 's order or the President' s written consent if:
., a., a. caught hand committing a criminal offence; or
., b. The disnumeral has committed criminal acts of crime being threatened with a death criminal.
.,, (2) The actions of the police as referred to in paragraph (1) within 1 X 24 (one-twenty-four) hours must be reported to the Attorney General who is obliged to notify the President of the DPR and the BPK.
The Third Part
Immunity
Section 26
.,, (1) Members of the BPK may not be prosecuted in advance of the court for exercising their duty and security duties according to this Act.
.,, (2) In carrying out the duties and authority of the BPK Members of the Examiner and other parties working for and on behalf of the BPK are granted legal protection and security assurance by the authorities.
Section 27
In the event of another party's claim in the conduct of duty and the authority of the BPK is entitled to legal assistance at the cost of the state in accordance with the laws.
The Fourth Part
The ban
Section 28
BPK members are prohibited:
., a., a. slowing or not reporting the results of an examination containing the criminal element to the authority of the authorized instance;
., b. use the information of any information data or other documents obtained by the time of carrying out a task beyond the limits of its authority except for the purposes of the investigation associated with the alleged criminal conduct;
., c. directly or indirectly to be the owner of the entire portion or guarantor of a business entity that commits an effort in order to obtain a profit or profit over the financial burden of the country;
., d. Multiple entities that manage national private state finance/asing; and/or
e. be a member of the political party.
BAB VI
THE CODE OF ETHICS OF FREEDOM OF INDEPENDENCE
AND ACCOUNTABILITY
The Kesatu section
The Code of Conduct
Section 29
.,, (1) BPK is required to compose a code of conduct that contains the norms which must be obeyed by each Member of the BPK and the Examiner during the exercise of its duty to maintain the dignity of honor of the image and credibility of the BPK.
.,, (2) The code of conduct as referred to in paragraph (1) contains the enforcement mechanism of the code of conduct and the type of sanction.
Section 30
.,, (1) To enforce the Code of Conduct as referred to in Article 29 paragraph (1) created the Honorary Assembly of the BPK Code of Conduct that its membership consists of the Members of the BPK as well as the elements of the profession and academia. ` (2) The Honorary Assembly of the BPK Code of Ethics is set up the slowest 6 (six) months since the Act applies.
., (3) Further provisions concerning the membership of the duties of the authority and the conduct of the proceedings of the Honorary Assembly of the BPK Code of Conduct are set up with the BPK Regulation.
The Second Part
Freedom and Self-independence
Section 31
.,, (1) the BPK and/or the Examinists perform the examination duties freely and independently.
(2) The BPK is obligated to draw up the country ' s financial examination standards.
.,, (3) In order to maintain freedom and independence as referred to in paragraph (1) the BPK and/or the Obligation Torturer:
., a., a. running checks in accordance with the State Financial Examination Standards;
B. comply with the Examiner ' s code of conduct; and
c. perform the quality control system.
.,, (4) the country ' s financial examination standards as referred to in paragraph (2) at least load things as follows:
.,
., a., a. The examiners do not have a blood-related relationship to the top down or the temporary until the second degree with the board of the object of the examination object;
., b. The examiner does not have any financial interests either directly or indirectly with the examination object;
., c. Examiners never worked or provided services to the examination object within the last two years;
D. The examiner does not have any cooperation relations with the examination object; and
., e. The examiners do not engage either directly or indirectly in the activities of the examination object such as providing the assistance of the system development consultancy services and/or review the financial statements of the examination object.
The Third Part
Accountabith a prison criminal 5 (five) years or more.
.,, (2) The Vice Chairman and/or members of the BPK who are shown to not commit a criminal offence as referred to in paragraph (1) are entitled to a rehabilitation and reappointed to be the Chairman of the Vice Chairman or Member of the BPK.
Section 21
.,, (1) The Pit Stop is not with respect as referred to in Article 19 of the letter b the letter d e or the letter f is done after the concerned is given the opportunity to defend itself be sia in 1945, Law Number 17 Year 2003 on State Finance Act No. 1 of 2004 concerning the Constitution of the Republic of Indonesia in the United States Constitution of Indonesia State Treasury and Act No. 15 of 2004 on Examination and Financial Responsibility of the State that supersedes most of the provisions of the Indonesian Treasury Act (Indische Comptabiliteitswet/ICW) Stbl. 1925 No. 448) and Instructie en Verdere Bepalingen voor de Algemene Rekenkamer (IAR Stbl. 1933 No. 320).
According to the constitutional changes, the governance of the central and regional laws and the provisions of the People's Consultative Assembly provisions in the Law No. 5 of 1973 on the Financial Examiner's Agency is inadequate. It needs to be revoked.
., 1. The repeal of Law No. 5 Year 1973 is expected to be able to accommodate and support changes including the position of duty and authority of the Financial Examiner Body and replace the provisions in the Indische Comptabiliteitswet (ICW) Instructie en verdere bepalingen voor de Algemene Rekenkamer (IAR) Stbl. 1933 No. 320 and other laws.
., 2. In order to ensure the quality of the examination in accordance with the country's financial examination standards, the BPK quality control system is redeemed by the other state financial examiners who are members of the world's financial examiners designated by the BPK above. House consideration.
., 3. In order to guarantee the improvement of the role and performance of the Financial Examiner Agency as a free and independent institution and have professionalism other than the election of Members of the Financial Examiner conducted by the People's Representative Council with regard to the The consideration of the Regional Representative Council and inaugurated by the President is also supported by the independence of checks and reporting.
., 4. In accordance with the changes in the governance of the country in the centre and regions, there is an increase in the management and responsibility of the country's finances. The Financial Examiner 's Agency as one state' s financial examiner ' s agency has a representative in each province.
., with the increasing scope of work then the number of Members of the Financial Examiner ' s Board is set to be 9 (nine) people.
II. SECTION BY SECTION
Section 1
.,, pretty clear.
Section 2
.,, pretty clear.
Section 3
.,, pretty clear.
Section 4
.,, Pretty Clear.
Section 5
.,, pretty clear.
Section 6
.,, Verse (1)
.,, referred to as "state finances" covering all the country 's financial elements as referred to in legislation governing the country' s finances.
In question, "institutions or other bodies" include: the foundation of a foundation state that gets the facilities of a state commission that is formed by private law and agency that accepts and/or manages the state's money.
Verse (2)
., clear enough.
Verse (3)
., clear enough.
Verse (4)
.,, the delivery of the examination results report as referred to in this paragraph is necessary for the BPK to conduct an evaluation of the implementation of the examination conducted by the public accountant. The results of such a public accountant's examination and evaluation are further presented by the BPK to a representative institution so that it can be actionable in accordance with its authority.
Verse (5)
.,, Pembahasan is required to confirm and clarify the findings of the BPK examination with the object being examined. The results of the BPK ' s examination of the financial statements were used by the government to do the necessary corrections and adjustments so that the audited financial statement contained that correction before being delivered to the House of Representatives. DPD and DPRD are in accordance with the authority.
Verse (6)
.,, the laws set by the BPK are concerned with the examination of the management and financial responsibility of the state having the legal powers that bind to the parties concerned with the execution of the duties and authority of the CPC.
Article 7
.,, Verse (1)
.,, the results of the BPK examination include the examination results over the results of the results of the results of the examination results with specific objectives and the overview of the semester checks.
Verse (2)
., clear enough.
Verse (3)
., clear enough.
Verse (4)
., clear enough.
Verse (5)
.,, pretty clear
Article 8
.,, Verse (1)
., clear enough.
Verse (2)
., clear enough.
Verse (3)
., clear enough.
Verse (4)
., clear enough.
Verse (5)
.,, the results of the follow-up monitoring results are contained in the overview of the semester inspection results.
Article 9
.,, Verse (1)
.,, the letter a
.,, the authority is meant to be the embodiment of a free and independent state institution in the exercise of state financial responsibility and financial responsibility.
Letter b
.,, the request of the captions and/or documents referred to include all fields related to the examination of the country's financial responsibility and financial responsibility.
Letter c
., clear enough.
Letter d
., clear enough.
Letter e
., clear enough.
Letter f
.,, the Code of Ethics contains guidelines on the attitude of behavior and deeds in the running of duties and duties as state financial examiners to maintain the examination quality of the image and dignity of the BPK.
This code of conduct applies to the BPK Members of the country ' s financial examiners and other parties who work for and on behalf of the BPK.
The letter g
., clear enough.
Letter h
., clear enough.
Letter i
., referred to by the "Governance Accounting Standards" are the guidelines and measures about logging and reporting relating to financial transactions compiled by a committee authorized by law.
The letter j
.,, pretty obvious.
Verse (2)
.,, pretty clear
Article 10
.,, Verse (1)
.,, the intended "maintainer" includes state/county corporate employees and other agencies or bodies.
In question, the "State-owned Enterprises" is a state/area company that is largely or wholly owned by the state/region.
Verse (2)
., clear enough.
Verse (3)
.,, the letter a
., referred to by "other officials" were state officials and officials of unstatusable government officials as officials of the state.
Letter b
., clear enough.
Letter c
.,, the settlement of the country's loss resulting from the conthe Government in terms of institutional examination and reporting are indispensed by the BPK in order to carry out the duties mandated by the Constitution of the Republic of Indonesia in 1945.
.,, the holding of state governments in the center and in the area has undergone a change among other organizing regional autonomy that accompanied the handover of most of the Central Government's affairs to the Regions. In addition to the implementation of Article 23C of Article 23E of Article 23F and Article 23G of the Constitution of the Republic of Indone duct against third-party laws is exercised through the judicial process.
Verse (4)
.,, pretty clear
Article 11
.,, the letter a
.,, opinions provided by the BPK including improvements in the field of income expenditure loan privatization merger acquisition acquisition of government capital inclusion government and other fields related to the management and responsibility of the government. State finance.
Letter b
., clear enough.
Letter c
.,, pretty clear
Article 12
.,, pretty clear.
Article 13
.,, pretty clear.
Section 14
.,, Verse (1)
.,, In selecting the Members of the BPK DPR consider the suitability and balance between the expertise and the composition of the BPK task force.
Verse (2)
.,, Pretty Clear.
Verse (3)
., referred to as "announced" is being announced to the national mass media in the middle of a sufficient time to receive input from the public.
Verse (4)
., clear enough.
Verse (5)
.,, pretty clear
Article 15
.,, Verse (1)
.,, Pretty Clear.
Verse (2)
.,, Pretty Clear.
Verse (3)
.,, the "oldest" is determined based on age.
Verse (4)
., clear enough.
Verse (5)
.,, pretty clear
Section 16
.,, pretty clear.
Section 17
.,, pretty clear.
Article 18
.,, pretty clear.
Section 19
.,, the letter a
., clear enough.
Letter b
.,, For violation of the Code of Conduct conducted by the Members of the BPK immediately processed and reported to the House within 3 (three) months.
Letter c
., clear enough.
Letter d
., clear enough.
Letter e
., clear enough.
Letter f
.,, pretty clear
Section 20
.,, pretty clear.
Section 21
.,, Verse (1)
.,, referred to by the "Honorary Assembly of the BPK Code of Conduct" is the Honorary Assembly of the BPK Code of Conduct as referred to in Article 30 of the paragraph (1).
Verse (2)
.,, pretty clear
Article 22
.,, pretty clear.
Section 23
.,, pretty clear.
Section 24
., referred to as "police action" is an invocation in connection with a criminal offence requesting a description of a criminal arrest warrant arrest and seizure.
Section 25
.,, pretty clear.
Article 26
.,, pretty clear.
Section 27
.,, pretty clear.
Article 28
.,, pretty clear.
Article 29
.,, pretty clear.
Article 30
.,, Pretty Clear.
Article 31
.,, pretty clear.
Section 32
.,, Pretty Clear.
Section 33
.,, Pretty Clear.
Article 34
.,, Verse (1)
.,, Guna supports the free and independent principle and the effectiveness of the implementation of tasks and the execution of the BPK and the functioning of the BPK as well as the functional office established by the BPK after consulting with the Government.
Verse (2)
.,, the functional office of the examiner consists of several offices and the rank of rank that has a different retirement age limit.
Verse (3)
., clear enough.
Verse (4)
.,, the Examiner ' s Record is governed by the BPK.
Section 35
.,, Verse (1)
.,, Guna supports the effectiveness of the execution of his duties and his authority to the BPK needs to be provided to adequate budgets in accordance with the financial capabilities of the country.
Verse (2)
., clear enough.
Verse (3)
.,, pretty clear
Section 36
.,, pretty clear.
Section 37
.,, pretty clear.
Article 38
.,, pretty clear.
Article 39
.,, pretty clear.
Section 40
.,, pretty clear.
