BANJAR COUNTY COUNTY REGULATION

NUMBER 14 OF 2012

ABOUT

LIABILITY IMPLEMENTATION OF THE INCOME BUDGET AND SHOPPING AREA OF THE YEAR BUDGET 2011

WITH THE GRACE OF GOD ALMIGHTY ESA

BUPATI BANJAR,

Draw: that to execute Article 184 Verse (1) Act

Number 32 of 2004 on the Local Government as amended in the last few times with the 2008 Invite Number 12 on the Second Change of the Number Act 32 Years 2004 on Local Government, it is necessary to establish the Regional Regulation on the Accouncability of Revenue Budget and Regional Spending of the Year of Budget 2011.

Given: 1. Law No. 27 of 1959 on the Redemption of Emergency Law Number 03 Year 1953 on the Establishment of a Level II Region in Borneo (leaf of State of the Republic of Indonesia in 1953 No. 9, Additional Gazette of the Republic of Indonesia No. 1) 352) as an Act (Gazette of the Republic of Indonesia in 1959 No. 72, Additional Gazette of the Republic of Indonesia Number 1820);

2. Law No. 12 Year 1985 on Earth Taxes and Buildings (State Sheet of the Republic of Indonesia Year 1985 Number 68, Additional Gazette Republic of Indonesia No. 3312), as amended by Law Number 12 of the Year of 1994 on Changes to the Law No. 12 of 1985 on Earth Taxes and Buildings (State Gazette of the Republic of Indonesia in 1994 No. 62, Additional Gazette of the Republic of Indonesia Number 3569);

3. Law No. 28 of 1999 on the Clean and Free State of Corruption, Kolusi and Nepotism (sheet Of State Of The Republic Of Indonesia In 1999 Number 75, Additional Gazette Of The Republic Of Indonesia Number 3851);

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

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5. Law No. 1 of 2004 on the State Treasury (Indonesian Republic Gazette 2004 No. 5, Additional Gazette of the Republic of Indonesia Number 4355);

6. Law Number 15 of 2004 on Governing Examination And Responsibilities of State (sheet Of State Of The Republic Of Indonesia In 2004 Number 66, Additional Gazette Of The Republic Of Indonesia Number 4400);

7. Law No. 25 of 2004 on the National Development Planning System (2004 Indonesian State Sheet Number 104, Additional Gazette of the Republic of Indonesia No. 4421);

8. Law No. 32 of the Year 2004 on Local Government (Indonesian Republic of 2004 Number 125, Additional Gazette of the Republic of Indonesia No. 4437) as amended in the last few times by Act No. 12 2008 About The Second Change Of The Law Number 32 Of 2004 On The Local Government (sheet Of State Of The Republic Of Indonesia 2008 Number 59, Additional Gazette Of The Republic Of Indonesia Number 4844);

9. Law No. 33 of 2004 on the Financial Balance between the Central Government and the Local Government (State Gazette Indonesia Year 2004 Number 126, Additional Gazette of the Republic of Indonesia Number 4438);

10. Law No. 28 of 2009 on Tax and Retribution Of The Area (sheet Of State Of The Republic Of Indonesia In 2009 Number 130, Additional Gazette Of The Republic Of Indonesia Number 5049);

11. Law No. 12 of 2011 on the Establishment of the Negotiations Negotiations (negera Gazette of the Republic of Indonesia of 2011 No. 82, Additional Gazette of the Republic of Indonesia Number 5234);

12. Government Regulation No. 24 Year 2004 on Occupation of Protocoler and Finance Chairman and Member of the Board of Representatives of the Regions (Indonesian Republic of Indonesia 2004 Number 90, Additional Gazette of the Republic of Indonesia Number 4416) as has been changed several times, last with the Government Regulation No. 21 of 2007 on the Third Amendment to Government Regulation No. 24 of 2004 on the Occupation of the Protocoler and the Finance of the Leadership and Member of the People's Representative Council Area (State Of The Republic Of Indonesia Year 2007 Number 47, Extra Sheet) Republic of Indonesia Number 4712);

13. Government Regulation No. 23 of 2005 on the Financial Management of the Public Service Agency (State Gazette 2005 Number 48, Additional Gazette of the Republic of Indonesia Number 4502);

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14. Government Regulation No. 55 of 2005 on the Balancing Fund (State Of The Republic Of Indonesia In 2005 Number 137, Additional Gazette Of The Republic Of Indonesia Number 4575);

15. Government Regulation No. 56 Year 2005 on Regional Financial Information System (Indonesian Republic of Indonesia Year 2005 Number 138, Additional Gazette Republic of Indonesia Number 4576), as amended by Government Regulation (Indonesian: State of Indonesia) Number 65 Year 2010 on Changes to Government Regulation No. 56 of 2005 on Regional Financial Information System (Indonesian Republic of Indonesia Year 2010 Number 110, Additional Gazette Republic of Indonesia Number 5155);

16. Government Regulation No. 58 of 2005 on the Financial Management Of The Area (sheet Of State Of The Republic Of Indonesia In 2005 Number 140, Additional Gazette Of The Republic Of Indonesia Number 4578);

17. Government Regulation No. 65 of 2005 on the Drafting Guidelines and the implementation of the Standard Service Standards (sheet of state of the Republic of Indonesia in 2005 No. 150, Additional Gazette of the Republic of Indonesia Number 4585);

18. Government Regulation No. 79 of 2005 on the Supervision And Supervision Guidelines of the Local Government (sheet of State of the Republic of Indonesia in 2005 No. 165, Additional Gazette of the Republic of Indonesia Number 4593);

19. Government Regulation No. 6 of 2006 on Management Of Goods Belonging To State/Area (sheet Of State Of The Republic Of Indonesia Year 2006 Number 20, Additional Gazette Republic Indonesia Number 4609) as amended by Government Regulation (2006) Number 38 of 2008 on Changes to Government Regulation No. 6 of 2006 on Management Of Goods Belonging To State/Area (sheet Of State Of The Republic Of Indonesia In 2008 Number 78, Additional Gazette Of The Republic Of Indonesia Number 4855);

20. Government Regulation No. 8 of 2006 on Financial Reporting and Performance Agencies Government (sheet Of State Of The Republic Of Indonesia In 2006 Number 25, Additional Gazette Of The Republic Of Indonesia Number 4614);

21. Government Regulation No. 3 Year 2007 on Sponsorship Of The Regional Government To The Government, Report On Account Of The Responsibilities Of The Chief District To The Regional People's Representative Council and the Governing Report's Information Area To Society (sheet State Of The Republic Of Indonesia In 2007 Number 19, Additional Gazette Republic Of Indonesia Number 4693);

22. Government Regulation No. 71 of 2010 on Governing Accounting Standards (State Sheet Indonesia Year 2010 Number 123, Additional Gazette Republic of Indonesia Number 5165);

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23. Government Regulation No. 30 Year 2011 on Regional Loans (State Sheet Of Indonesia Year 2011 Number 59, Additional Gazette Republic Of Indonesia Number 5219);

24. Government Regulation No. 2 Year 2012 on Regional Grants (Sheet State Of The Republic Of Indonesia 2012 Number 5, Additional Sheet Republic Of Indonesia Number 5272);

25. Ministry of the Interior Minister Number 13 of 2006 on the Regional Financial Management Guidelines as amended last time with the Regulation of the Minister of the Interior Number 21 of 2011 on the Second Amendment to the Minister's Ordinance in the Second Amendment to the Ministry of Foreign Affairs of the State of the Country Number 13 Year 2006 on the Regional Financial Management Guidelines (2011 Republic Of Indonesia News Number 310);

26. Ministry of Home Affairs Number 17 of 2007 on the Technical Guidelines of the Local Goods Management;

27. Regulation of the Minister of the Interior Number 53 of 2011 on the Establishment of the Regional Law Products Region (News of the Republic of Indonesia of Indonesia 2011 Number 694);

28. Banjar Regency Regulation Number 09 Year 2010 On The Revenue Budget And Shopping District Of Banjar District Budget 2011 (leaves Of The Banjar County District 2010 Number 09, Addition Of Banjar County Leaf Area Number 09);

29. Section 1 of Banjar Regency Regulation No. 1 of 2011 on the Governance Management Section (leaf Regency Area 2011 Number 1, Additional Leaf Regency Area Number 1);

30. Banjar District Law No. 14 Year 2011 on Change Budget Revenue and Shopping of Banjar Regency Budget Year 2011 (Sheet County District Banjar 2011 Number 14, Additional Leaf District Area Number 14, Section 13, 2011), In 2011, The County Area Of Banjar Area 12);

With Joint Approval

THE REGIONAL PEOPLE ' S REPRESENTATIVE COUNCIL

BANJAR REGENCY

AND

BUPATI BANJAR

DECIDED:

SET: THE AREA REGULATIONS ON THE RESPONSIBILITY OF IMPLEMENTATION OF THE BUDGET BUDGET YEAR AREA EARNINGS AND BUDGET 2011

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Article 1

(1) The responsibility of implementation of APBD is a financial report loading: a. Budget Realization Report; b. Balance sheet; c. Cash flow report; and d. Note to the Financial Report.

(2) The financial statements as referred to in Verse (1) are attached to the performance report and the overview of the financial statements of the business entity /regional companies.

Article 2

The realization report The budget referred to Section 1 of the Year of Budget Year 2011 as follows:

a. Revenue Rp 948,891,704,963.60 b. Shopping Rp 844,733,874,389.00

Surplus Rp 104.157.830.574.60

c. Financing-The application of Rp 8.094,603.285.59-Spending Rp 7.941.250,50,000.00 Surplus Rp 153.353.285.59

Section 3

The budget realization report description as referred to in Section 2 as follows: (1) The budget difference with realization of income of a number

Rp 24,378,936.658.19 with details as follows:

a. Budget earnings after a change of Rp 924.512.768,305.41 b. Realization of Rp 948.891.704.963.60

margin of Rp 24,378,936.658.19

(2) The budget difference with the realization of shopping is Rp 79,873.497.202.00 with details as follows:

a. Budget shopping after a change of Rp 924,607.371.591.00 b. Realization Of Rp 844,733,874,389.00

Margin (less) (Rp 79,873.497.202.00)

(3) Budget Difference with the realization of a deficit of Rp 104.252,433,860.19 with details as follows:

a. Deficit after change (Rp 94,603,285.59) b. Realisation Rp 104.157.830.574.60

Over Rp 104.252.433.860.19

(4) The budget difference with the realisation of the retrieval of financing of Rp 0.00 with details as follows:

a. Budget acceptance financing after change

Rp 8.094,603.285.59

b. Realization Of Rp 8,094,603,285.59 Margin Rp 0.00

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(5) The budget difference with the realisation of the financing expenditure of Rp 58,750,000.00 with details as follows:

a. Budgeting budget after change

Rp 8.000.000.00

b. Realization Of Rp 7,941,9450,000.00 Difference (less) (Rp 58.750.000.00)

(6) The budget difference with the realisation of neto financing a number of Rp 58.750,000.00 with the following details:

a. Neto financing budget after the change

Rp 94.603.285.59

b. Realization Rp 153,353,285.59 more Rp 58.750,000.00

Article 4

Neraca as referred to in Article 1 of the letter b per December 31, 2011 as follows:

a. Total assets of Rp 2,187.773,969,484.58 b. Total liabilities of Rp 27,418,611,566.50 c. The amount of equity funds Rp 2.160.355.355.357.918.08

Article 5

The cash flow report referred to in Article 1 of the letter c for the year ended up until 31 December 2011 as follows:

a. Cash balance per January 1, 2011 Rp 8.679.658.008.09 b. Cash flow from operating activities Rp 250.053,476.137.60 c. Cash flow from asset investment activity

nonfinance (Rp 151.639.686.134.00)

d. Cash flow from financing activity (Rp 7,941,250.000.00) e. Cash flow of non-budget activities Rp 225.104,875.00 f. Final cash balance as of December 31, 2011 Rp 98.830.779.368.69

Article 6

Note of the financial statements as referred to in Article 1 of the Budget Year 2011 contains information both quantitatively and qualitative over the posts Financial statements.

Article 7 The responsibility of the implementation of the Regional Revenue and Shopping Budget as referred to in Article 1 is listed in an appendix which is an inseparable part of the Regulation of this Region, consisting of:

A. Appendix I: Budget realization report;

Attachment I. 1: Summary of budget realization reports according to regional government affairs and organizations;

Attachment I. 2: Summary of budget realization reports according to regional government affairs, organization, revenue, shopping and financing;

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Appendix I. 3: Rekapitulation The realization of the regional shopping budget according to local government affairs, organizations, programs and activities;

Annex I. 4: Recapitulation of the realization regional shopping budget for the alignment and regularity of local government affairs and functions within the country's financial management framework;

Appendix I. 5: List of regional debt;

Appendix I. 6: List of capital inclusion (investment) areas;

Attachment I. 7: List of realization additions and subtracts of fixed assets areas;

Attachment I. 8: List of realization additions and other asset reductions;

Appendix I. 9: List of activities that have not been completed until the end of the year and are budgeted back in the next budget year;

Appendix I. 10: List of regional reserve funds; and

Appendix I. 11: List of regional loans and regional bonds.

b. Appendix II: Neraca c. Appendix III: Cash flow report

d. Appendix IV: Records of the financial statements

Article 8

The financial statements Attachment as referred to in Article 1 of the paragraph (2) consists of:

a. The performance report as set forth in Appendix V which is an inseparable part of the Regulation of this Region;

b. An overview of the Board of Regions ' financial statements/Local Companies as set forth in Appendix VI which is an inseparable part of the Regulation of this Region;

Article 9

Further provisions on Penjabaran The Office of the Budget and Regional Shopping of the Budget Year of the Year of 2011 will be governed by the Regent's Rules.

Article 10

The rules of this area begin to apply to the date of promulgance.