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Local Regulations No. 1 Of 2008

Original Language Title: Peraturan Daerah Nomor 1 Tahun 2008

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CILACAP COUNTY GOVERNMENT

COUNTY COUNTY REGULATION NUMBER 1 2008

ABOUT

ESTABLISHMENT AND FINANCIAL MANAGEMENT

THE REGIONAL PUBLIC SERVICES AGENCY (BLUD)

WITH THE GRACE OF ALMIGHTY GOD BUPATI CILACAP,

Draw: a. that under section 145 of the Government Regulation No. 58 of the year

2005 as well as the Regional Regulation Number 8 of the Year 2007 on Regional Financial Management, the Local Government may form a BLUD to provide goods and/or services public services as well as manage special funds in order to improve the economy and/or service to the community;

b. that for the formation of the BLUD can achieve a goal in order to improve the economy and/or service to the community by providing flexibility in financial management based on the principles of economy and productivity, as well as the application of practice a healthy business in accordance with the provisions of applicable perinvitation rules then is viewed as necessary to establish the policy of the establishment and the Finance management of the BLUD;

c. that based on consideration as a letter a and b letter need to be establish the Cilacap County District Regulation on the Establishment and Management Financial Services Agency of the Regional General Services

Given: 1. Law No. 13 of 1950 on the Establishment of the Region-

District area in the Central Java Propinsi Environment (State Gazette 1950 Number 24, State News dated August 18, 1950);

2. Law No. 28 of 1999 on the Organizing of Clean and Authorizing State and Free From Corruption, Colusion and Nepotism (Sheet State Of The Republic Of Indonesia In 1999 Number 75, Addition Of State Sheet Number 3851);

3. Law Number 17 Year 2003 on State Finance (State Sheet Of 2003 Number 47, Additional Sheet Of State RI Number 4286);

4. Law Number 1 Year 2004 On State Treasury (State Sheet 2004 Number 5, Additional Gazette Number 4355);

5. Law Number 10 of the Year 2004 on the Establishment of the Laws (State Gazette 2004 Number 53, Additional Gazette Number 4389);

6. Invite-Invite Number 32 Year 2004 on Regional Governance (Sheet Country RI 2004 Number 125, Additional Leaf Country RI Number 4437) as amended by the Government Regulation Law Number 3 Year 2005 concerning The Change of Law No. 32 Year 2004 on Local Government (State Gazette 2005 Number 38 Additional Gazette RI Number 4493) which has been established with Act No. 8 of 2005 (State Sheet of the Republic of Indonesia 2005 Number of the Republic of Indonesia) 108 Additional State Sheets RI Number 4548);

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7. Law Number 33 Of 2004 On The Financial Balance Between The Central Government And The Local Government; (sheet Of State Of The Republic Of Indonesia In 2004 Number 126, Additional State Sheet Number 4438);

8. Government Regulation No. 23 of 2005 on the Financial Management of the Public Service Agency (State Gazette 2005 Number 48, Extra State Sheet 4502);

9. Government Regulation No. 24 Year 2005 on Government Accounting Standards (State Sheet 2005 Number 49, Additional State Sheet Number 4503);

10. Government Regulation Number 58 of 2005 on Local Financial Management (State Gazette 2005 Number 140, Additional Gazette State Number 4578);

11. Government Regulation No. 6 of 2006 on Financial Reporting and Government Instancy Performance;

With the Joint Agreement

THE PEOPLE REPRESENTATIVE COUNCIL OF CILACAP COUNTY AND

BUPATI CILACAP

DECIDED:

Set Out: Area Regulations On The Establishment And Financial Management Of The Area ' s GENERAL SERVICES AGENCY (BLUD)

. BAB I

provisions UMUM

Article 1 In this Regional Regulation referred to as: a. Area is Cilacap Regency. B. Local Government is the Government of Cilacap Regency. C. Bupati was the regent of Cilacap. D. Rule of the Regents is the Regent Ordinance of Cilacap. e. The Regional General Services Agency, subsequently called BLUD, is the Working Unit

The Regional Device or Work Unit on the Workforce Unit of the area in the local government environment that applies the BLUD Financial Management Pattern and is set up To provide service to the public is the provision of goods and/or services that are sold without focusing on the benefits and in performing its activities based on the principles of efficiency and productivity.

f. The Financial Management Pattern General Services Area, which is next called the PPK-BLUD, is a financial management pattern that provides the flexibility of the flexibility to apply healthy business practices to improve. services to the public in order to advance the general welfare and promote the life of the nation, as set forth in the Regulation of this Government, as an exception to the terms of the state financial management in general.

g. Flexibility is financial management/BLUD goods at certain boundaries that can be excluded from the general applicable provisions.

h. A BLUD status upgrade is an increase in the status of a working unit or work unit that applies a gradual PPK-BLUD to a working unit or work unit that applies the full PPK-BLUD.

i. The decline of the BLUD satus is the decline of the status of the working unit or the work unit that applies the full PPK-BLUD to a working unit or work unit that applies the PPK-BLUD.

j. Revocation status of BLUD is the return of the status of a working unit or work unit that applies a full PPK-BLUD or a gradual PPK into a regular working unit or work unit.

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k. The Regional Device Working Unit that applies the next PPK -BLUD is called BLUD-SKPD is an area Device Working Unit in the local government environment that applies the PPK-BLUD.

l. Working Unit on SKPD which applies the next PPK-BLUD abbreviated BLUD-Working Unit is the Working Unit on the Working Unit of the Regional Device in the local government environment implementing the PPK-BLUD.

m. Budget user is an official of the budget usage authority to carry out the underlying tasks and functions of the SKPD that are in place.

n. The next Financial Management official called PPKD, is the head of the financial section that has the task of carrying out the area ' s financial management and acting as the Regional General Treasurer.

o. BLUD Manager official is the BLUD leadership responsible for the operational performance of the BLUD consisting of the leader, financial officials and technical officials who are called up to the nomenclature that applies to the The BLUD is concerned.

p. Revenue is all forwarding in the form of cash and BLUD bills that add equity equity smoothly in the concerned budget period that does not need to be repaid.

q. Shopping is all the expenditure of a cash account that reduces equity equity funds smoothly in the period of concerned budget year which will not be obtained repayment by the BLUD.

r. Investment is the use of assets to acquire economic benefits that can improve the BLUD capabilities in order of service to the community.

s. Base Base is an accounting base that recognizes the influence of transactions and other events at the time of the transaction and the event occurs, regardless of the cash or equivalent of cash received or paid.

t. BLUD Cash Account is a BLUD cash deposit account that is opened by the BLUD leader on a public bank to house all the receipts of the BLUD and the BLUD expenditure payment.

u. Consolidasian financial report is a financial report that is a combined total of the financial statements of the acctance entity so that it is available as one reporting entity;

v. The Business Plan and the BLUD Budget, the next one called RBA, is a business planning document and budgezer containing programs, activities, performance targets, and a BLUD budget

w. The next BLUD Budget implementation document abbreviated DPA-BLUD is a document that contains income and fees, cash flow projections, amount and quality of goods and/or services to be generated and used as the basis of execution budget by the BLUD.

x. The next BLUD Business Strategic Plan abbreviated as Renstra Business BLUD is a five-year document containing vision, mission, strategic program, performance achievement measurement and BLUD operational policy direction.

y. The next Minimum Service Standard called SPM is the technical specification about the minimum service benchmark provided by the BLUD to the public or the provisions of the type and quality of the basic services which are the mandatory business of the region entitled to each minimum of citizens;

z. Healthy business practices is the host of organizational functions based on good management rules in order to provide quality and continuous service.

aa. Internal supervising unit is a BLUD device responsible for conducting internal surveillance and control in order to assist the BLUD leadership to improve the performance of the services, finance and influence of the surrounding social environment (social media) responsibility) in hosting a healthy business.

bb. BLUD Board of Regents, which is subsequently called the Supervising Board is an organ in charge of oversight of the management of the BLUD.

cc. The value of turnover is the sum of all operating income received by the BLUD derived from the goods and/or service services provided to the community, the BLUD work results with other parties and/or other venture results.

dd. The value of the asset is the number of assets listed in the BLUD balance at the end of a given book year, and is part of the indivisible government asset of the region.

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ee. Asset is an economic resource controlled and/or local government owned as a result of past events and future benefits and/or social benefits are expected to be acquired, either by the local government and by the public, and it can be measured in units of money, including the financial resources of non-financial resources required for the provision of goods/services for the general public and the resources that are maintained for historical and cultural reasons.

ff. Remuneration is a reward for services that may be salary, fixed benefits, honorarrium, incentives, bonuses for achievement, severance and/or pension granted to a member of the third party, supervisors, supervisors, and supervisors, and the supervisory board of the United States. A BLUD employee.

gg. Tariffs is a reward for goods and/or services provided by the BLUD including a reasonable result of a fund investment, may aim to close the whole or part of the cost per service unit.

BAB II

Objective AND ASAS

First Part Goal

Section 2

BLUD aims to improve service to the public in order to advance general welfare and lecture the nation ' s life by giving flexibility in financial management based on economic principles and productivity, and the application of a healthy business practice.

Second Part Asas

Article 3

(1) The BLUD operates as an area government's work device with the aim of providing general services whose management is based on the authority that delegated by the regent in question.

(2) The BLUD is a part of the local government device that is set up to help the attainment of local government objectives and hence the status of the BLUD laws not separate from the local government as a parent instance.

(3) The Regents are responsible for the conduct of the policy the hosting of the public services that are delegated to the BLUD of the resulting service terms.

(4) BLUD managing officials are responsible for the implementation of the public service awarding activities delegated to him by the regent.

(5) The work and budget plan as well as financial statements and BLUD performance are compiled and presented as an inseparable part of the work and budget plan as well as financial statements and performance of regional government SKPD.

(6) BLUD manage public services in line with healthy business practices with the effectiveness of effectiveness and efficiency and quality of general service to the community without prioriting profit searches

(7) The BLUD Assets are part of the The government's assets are unbreakable.

CHAPTER III TERMS, DESIGNATION,

AND REVOCATION

First Quarter Requirements

Section 4

Local government workunits or work units can be allowed to manage finances with PPK-BLUD if meets substantive, technical, and administrative requirements.

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Section 5 (1) substantive requirements as referred to section 4 are fulfilled if the task and function

SKPD is operational in hosting a public service that produces semi-public goods/services (Quasi public Goods).

(2) Public Service as referred to paragraph (1) relates to: a. Provision of public goods and/or services to improve the quality and

of the quantity of community service, (preferred) among others: 1. health service; 2. Hosting education; 3. Hosting public broadcasting services; 4. research and development services services; 5. the provision of clean water; 6. testing and calibration of tools; 7. treatment of public facilities; 8. the nursery and the formation; 9. Crossing services, 10. Staging workhall work; 11. Staging a reed training hall; 12. funeral service; 13. Hygiene services; 14. Waste management; 15. market management; 16. Regional travel object management; 17. terminal management.

The providers of goods and/or services of the common services, do not apply to SKPD or the Working Unit which organizes services that can only be performed by the local government because of its obligations under the regulations The laws of the local tax levies, the creation of the KTP, the granting of buildings (IMB) are granting the permission to build the building (IMB).

b. The management of certain areas for the purpose of improving the public economy or common service is: 1. Integrated economic development area; 2. Industrial Area;

c. The management of special funds in order to improve the economy and/or service to the community among others: 1. management of the rolling funds for the Mikro, Small and Medium Enterprises (UMKM); 2. housing fund management;

Article 6 (1) The technical requirements as referred to in section 4 are fulfilled if:

a. the performance of the service in the field of principal tasks and its functions is well managed and improved its achievements through the BLUD as recommended by Seka SKPD or the head of the SKPD for the work unit; and

b. The financial performance of the working unit of the agency concerned is healthy as shown in the BLUD designation document.

(2) The criteria for which it is intended is a verse (1) letter a, among other things: a. have the potential to improve the hosting of services effectively, efficiently,

and productively; b. have technical specifications associated directly with the general service to

the community. (3) The financial performance Criteria as referred to paragraph (1) letter b, indicated by the rate

of the revenue capability of the general services that tend to be short and efficient in financing the expenditure.

Section 7

(1) Requirements The administrative and administrative level of the Cloud Service can be used as part of the Cloud Service, as specified in Section 4.

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a. a letter of statement of misrepresentation to improve the performance of services, finance, and benefits for the community;

b. a governance pattern; c. business strategic plan; d. Basic financial statements or prognoses/projected financial statements; e. minimum service standard; and f. The last audit report or statement is willing to be independently audited.

(2) The letter of the statement of statement to improve performance as referred to in Article 11 of the letter a, for the BLUD-The Work Unit is created by the Head of the Working Unit and known by the head of the SKPD.

(3) The format of a statement letter statement to improve performance, set forth in Appendix I of this ministerial regulation.

Second Quarter

Redemption and revocation

Article 8 (1) SKPD that will apply PPK- The BLUD applied to the regent through

the regional secretary with the administrative document encappened as referred to section 7 of this area's regulations.

(2) The Working Unit which would apply the PPK-BLUD submitted the permations to Bupati through the head of the SKPD, with the administrative requirements document As in section 7 of the rules of this area ..

(3) Bupati establishes SKPD or Working Unit which has met the requirements for implementing the PPK-BLUD.

Section 9

(1) In order to assess the proposed application, upgrade, decrease and revocation of the PPK-BLUD Status, the regent appoints a team of assessors set by the decision of the regent, which consists of the least composed of: a. The secretary of the area is captured by members; b. PPKD as a member's secretary; c. The head of the SKPD has the task and function of carrying out the drafting and

implementation of regional policy in the area of planning for building areas as a member;

d. The head of the SKPD has a duty and a function of supervising the conduct of government affairs in the area as a member;

e. Personnel who are competent in their field when required as a member. (2) The results of the assessment by the assessor Team as maximated by paragraph (1), are sampled to the regent

as a consideration of the implementation of application, increase, decrease and revocation of the PPK-BLUD Status.

(3) The implementation of application, upgrade, decrease and revocation of the PPK-BLUD Status is set by a regent decision and is delivered to the leaders of the DPRD most prolonged 1 (one) months after the date of assignment.

Article 10

(1) Approval/rejection of implementation or increase of PPK-BLUD status is most slowly 3 (three) months since the proposal is complete.

(2) If in time 3 (three) the regal month does not specify a decision, the proposal is considered approved.

(3) In terms of the 3 (three) time limit exceeded as in paragraph (2), slowest 1 (one) month since the time limit of 3 (3) months exceeded, bupati sets SKPD or Work Unit for the application or increase of status.

(4) The implementation of the PPK-BLUD application approval can be given full BLUD status or gradual BLUD status.

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Article 11 (1) Full BLUD status is provided if the entire requirement as referred to in

Section 4, has been met and assessed satisfy; (2) In terms of substantive and technical requirements are met, but the requirements of the administrative

unfulfilled satisfyingly, given a gradual BLUD status. (3) The administrative requirements are assessed as unfulfilled as

referred to as paragraph (1), if the administrative requirements document is not yet in accordance with the required.

(4) The status of the phased BLUD as referred to in section 10, can be upgraded to full BLUD status on the leader of the BLUD leader to the regent according to the BLUD designation mechanism as referred to section 4.

Article 12

(1) The gradual BLUD status is given flexibility on boundaries Certain of the amount of funds that can be managed directly, the management of goods, the management of the debt, as well as the standard formulation, policy, system, and procedure of financial management;

(2) The gradual BLUD status is not given flexibility in terms of investment management, debt management, and procurement of goods and/or services.

(3) Certain limits the flexibility given as specified in paragraph (1) and the flexibility not provided as referred to in paragraph (2), are set in conjunction with the setting of the BLUD status.

Article 13

(1) The regional secretary or head of the SKPD may propose a decrease/revocation of BLUD status to the regent in accordance with its authority.

(2) The Regent decreases/revoke the status of the BLUD as referred to by paragraph (1), with Consider the results of the appraisal team.

(3) The Count makes the designation decrease/revocation of the longest 3 (three) months since the proposal as referred to the paragraph (1) is accepted.

(4) If in the term of 3 (3) The month since the proposal is accepted as referred to as paragraph (3) exceeded, the proposed decrease/revocation is considered rejected.

Article 14

(1) The PPK-BLUD Application expires if: a. revoked by the regent on behalf of the local secretary; or b. revoked by the regent on the basis of the head of the SKPD, in accordance with its authority;

or c. changed its status to a legal entity with the richness of the region separated.

(2) Revocation of the application of the PPK-BLUD as referred to in paragraph (1) the letter of a and the letter b is performed if the corresponding BLUD does not meet the substatntif, technical, and/or administrative requirements as defined in Section 4.

Section 15

SKPD or the work Unit that was once removed from PPK-BLUD status can be reproposed to apply the PPK-BLUD throughout the meet requirements as referred to in section 8.

BAB IV

GOVERNANCE

First Part Of Tata Kelola Princibles

Article 16

(1). The BLUD operates on the basis of an internal governance pattern or regulation, which contains among others: a. organizational structure; b. work procedure; c. a logical grouping of functions; d. It's a human resource.

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(2) Governance as referred to in paragraph (1), paying attention to the principle, among other things: a. transparency; b. Accountability; c. Responsibilities; d. Independence.

Article 17 (1) The organizational structure as referred to in Section 16 of the paragraph (1) letter a,

describes the position of position, the division of the task, function, responsibility, and authority within the organization.

(2) The work procedure as referred to in Section 16 of the paragraph (1) letter b, describe the relationship and work mechanism between positions and functions within the organization.

(3) Grouping of the logical functions as referred to in Section 16 of the paragraph (1) letter c, describe a clear and rational division between the service function and the supporting functions that in accordance with the principle of internal control in order to the effectiveness of the organization's achievements.

(4) Management of human resources as referred to in Article 16 of the paragraph (1) the letter d, is the clear setting and policy of the source Human power oriented towards quantitative and qualitative/competent fulfillment to support the achievement of organizational goals efficiently, effective and productive.

Article 18

(1) Transparency as referred to in Article 16 verse (2) the letter a, is an asas of openness built on the basis of current freedom information for information to be directly information is acceptable to those in need.

(2) The Accountability as referred to in Article 16 of the paragraph (2) letter b, is the clarity of the function, structure, system entrusted to the BLUD for the management of the management. may be accounted for.

(3) The Responsibility as referred to in Section 16 of the paragraph (2) of the wwc, is the suitability or compliance within the organization's management of the principles of a healthy business as well as the laws.

(4) Independencies as referred to in Section 16 of the paragraph (2) of the d, constitute the independence of the organization professionally without a clash of interests and influence or pressure from any party that is not in compliance with the laws of the country. Healthy and healthy business principles.

Second Quarter

Manager Manager

Article 19 (1) BLUD manager consists of:

a. the leader; b. financial officials; and c. technical officials.

(2) Sebutant leaders, financial officials, and technical officials as referred to a paragraph (1), can be adjusted to the nomenclature applicable to SKPD or the Working Unit applying the PPK-BLUD.

Section 20

(1) The rank and placement of the BLUD manager's officials as referred to in section 20 of the paragraph (1) is specified by the competency and the needs of a healthy business practice.

(2) Competencies as Referred to in paragraph (1), is the ability and expertise that the BLUD officials have in the form of knowledge, skills, and behavioral attitudes required in the exercise of the duties of the post.

(3) The need for healthy business practices as referred to in paragraph (1), it is a BLUD interest to improve Financial and non-financial performance based on good management rules.

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Article 21 (1) BLUD management officials are lifted and dismissed by the regent. (2) The BLUD leader is responsible for the regent through the county secretary. (3) BLUD ' s financial officials and technical officials are responsible to the BLUD leader.

Article 22 (1) The Leader as referred to in section 21 of the paragraph (2) serves as a handler

General operational and financial responsibility of the BLUD: a. lead, direct, foster, supervise, control, and evaluate

host of BLUD activities; b. setting up and compiling a BLUD business strategic plan; c. setting up RBA; d. propose a prospective financial officer and technical official to the regent in accordance with

applicable provisions; and e. establish other officials as per the BLUD needs other than the official that has been

specified by the laws of the law; and f. convey the BLUD ' s operational and financial performance accountability to

bupati. (2) BLUD finance officials as referred to as Article 21 paragraph (3) serve as

a financial responsible for duty and liability: a. coordinate the drafting of the RBA; b. prepare DPA-BLUD; c. perform income and cost management; d. organizes cash management; e. doing a steward-piutation management; f. Drafting of the goods management policies, fixed assets, and BLUD investments; g. host a financial management information system; and h. hosting accounting and drafting of financial statements.

(4) BLUD technical officials as referred to Section 21 paragraph (3) serve as technical responsible in their respective fields, relating to the quality, standardization, administration, improving the quality of human resources, and the increase in other resources, which are in charge and obligation: a. Set up technical activities in the field; b. carrying out technical activities accordingly according to RBA; and c. accounted for operational performance in its field.

Article 23

(1) BLUD management officials and BLUD employees may consist of civil servants and/or professional power Non-civil servants are compatible with the BLUD needs.

(2) BLUD officials and BLUD employees who are derived from non PNS as referred to in paragraph (1) may be employed in a fixed or under contract basis and are based on the principle of efficiency, economic and productive in enhance the service.

(3) The terms of appointment and dismissal of a BLUD officer and a BLUD employee who are from civil servants as referred to in paragraph (1) are adjusted to the provisions of the laws of the country Employment.

Article 24

(1) The BLUD-SKPD leader is a budget user/area official. (2) The BLUD leader-the Working Unit is a budget user power officer/area item

on its parent SKPD. (3) In the case of the BLUD-SKPD leader as referred to in paragraph (1) is derived from non

PNS, the BLUD finance official is required to come from a originating PNS who is a user of the budget user/goods area.

(4) In terms of the leader of the BLUD-Unit The work referred to in verse (1) is derived from non-civil servants, financial officials of the BLUD are required to come from a civil servant who is an official of the user power of the budget/regional goods on their mother's SKPD.

(5) Regents and stops of managing officials and BLUD employees from non-PNS are set further by the Regent.

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Third Section of the Institutional Status

Section 25

(1) In terms of SKPD or Working Unit need to change its weaknesses status to implement the PPK-BLUD, the change of the institutional structure of SKPD or the Working Unit It guidelines on the terms specified by the minister responsible in the field of the country's apparatus.;

(2) The change of institutional status as referred to in paragraph (1) applies if it results in a change in the unit of the country. structural work or to be non structural to the daearah government.

BAB V

BOARD OF TRUSTEES

Article 26 BLUD that has the realization of an annual omzet value according to the budget realization report or asset value according to the minimum eligible balance sheet set by the Minister of Finance, can be formed Supervising body.

Article 27 (1) The number of supervising board members as referred to in section 26, specified

as many as 3 (three) persons or 5 (five) persons and one of the supervisors of the supervising board are assigned as chairman of the board of trustees.

(2) The minimum terms as referred to in paragraph (1), and the number of Supervisors board members as referred to in paragraph (2), follow the rules set forth by the Minister of Finance.

(3) BLUD supervising board in the local government environment It was formed by the regent's decision on behalf of the BLUD leader

Article 28

(1) The Supervising Board is responsible for the coaching and oversight of the BLUD management conducted by the managing officer in accordance with the provisions of the laws.

(2) the Supervising Board is obligated: a. Provide suggestions and suggestions to the bupati regarding the proposed RBA by

managing officials; b. Follow the progress of the BLUD activities and give opinions and suggestions to

bupati regarding any issues that are considered essential for the management of the BLUD; c. Reporting to the bupati about the BLUD performance; d. Giving advice to managing officials in carrying out the management

BLUD; e. Conduct both financial and non-financial performance evaluations and assessments, and

provide important advice and notes to follow up by the BLUD manager; and.

f. Monitors the results of the survey results. (3) The supervising board reports the execution of its duties as referred to in paragraph (1),

to the regent periodically at least 1 (one) times in one year and at the time when required.

Article 29

(1) The board member The supervisors can consist of elements: a. SKPD officials related to the BLUD activities; b. officials are in the area of the area's financial manager working unit; and c. expert power that matches the BLUD activities.

(2) The supervising of the supervising board members is not in time with the appointment of BLUD manager officials.

(3) The proposed criterion for supervising board, that is:

a. have a dedication and understand issues related to the BLUD activities, as well as being able to provide ample time to carry out its duties;

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b. Being able to carry out the work of the hokum and never declared bankruptcy or never be a member of the board or the commissioner, or the board of trustees found guilty so that it might cause a body of business bankruptcy or anyone who has never been. perform criminal acts that are detrimental to the area; and

c. have a competency in the field of financial management, human resources and have a commitment to improving public service quality.

Section 30

member tenure the supervising board is set for 5 (five) years, and can be reappointed for one time Next term.

Section 31

(1) The supervising board member may be dismissed prior to time by the regent.

(2) The supervising of the supervising board members prior to the time referred to in paragraph (2), if:

a. Unable to perform its duties well; b. do not carry out the provisions of the negotiations; c. are involved in the actions that are detriing to the BLUD; or d. The prison is convicted of committing a felony and/or error

in relation to his duties in carrying out the BLUD's oversight.

Article 32 (1) of the Regent may raise the secretary of the supervising board to support the agility

the duty of the board of trustees. (2) The supervising board secretary as referred to in paragraph (1), is not the

member of the supervisors board.

Article 33

All costs are required in the execution of the supervisors ' board duties and the supervising board secretary is charged on the BLUD and loaded in RBA.

BAB VI

REMUNERATION

Article 34 (1) Managing Acting, supervising board, and BLUD employees can be granted remuneration

based on the level of responsibility and demands of professionalism required. (2) Remuneration as referred to in paragraph (1), is the work reward that can

be a salary, fixed allowance, honorarium, incentive, bonus on achievement, severance, and/or retirement.

(3) Remuneration for the supervisory board and the supervisory board secretary as referred to in paragraph (1), given in the form of honorarium.

(4) Remuneration as referred to in paragraph (1), for BLUD-SKPD is set by the regent based on the proposal delivered by the BLUD-SKPD leader through the regional secretary.

(5) Remuneration as referred to in paragraph (1), for BLUD-The Work Unit is set by the regent based on the proposal of the BLUD leader-the Working Unit through the head of SKPD.

Article 35

(1) BLUD leader remuneration of the remuneration, considering factor-based factors: a. size (size) and number of BLUD managed assets, service level as well as

productivity; b. consideration of its cooperation with the same kind of service industry; c. BLUD income capability is concerned; and d. BLUD operational performance is set by the regent by considering

among other financial indicators, service, quality and benefits for the community. (2) Remuneration of financial officials and technical officials is set at most as much as 90%

(ninety percent) of the remuneration of the BLUD leader.

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Article 36 of the supervising board of trustees is set as follows: a. The chairman of the chairman of the board of trustees is at most 40% (forty per cent) of

the salary of the BLUD leader; b. The honorarium members of the supervisory board members are at most 36% (thirty-six percent)

of the BLUD leader's salary; and c. honorarium the secretary of the supervisory board at most by 15% (fifteen Percent)

of the BLUD leader's salary.

Article 37 (1) Remuneration for the governing officials and BLUD employees as referred to in

Article 34 of the paragraph (2), can be calculated based on the assessment indicator: a. Basic index and basic index; b. Skills, science and behavior (competency index); c. occupation of work (risk index); d. Emergency index, e. Position index (position index); and f. results/performance index.

(2) For management officials and BLUD employees, the principal salary and benefits follow the laws of the PNS salary and allowance and may be provided additional income under remuneration set by the the regent as referred to in Article 34 of the paragraph (4) or Article 34 of the paragraph (5).

Article 38

(1) Managing officer, supervisory board and supervisory board secretary temporarily discharged from his post earned an income of 50% (fifty percent) of the last month's remuneration/honorarium since the date was terminated until the definitive decision about the janatan is concerned.

(2) For the managing officer of the status of the PNS who was dismissed temporarily from his post as intended on yat (1), obtain earnings of 50% (fifty percent) of last month ' s remuneration in BLUD

the common given

by the BLUD, Bupati sets the standard minimum service of the BLUD with regional head regulations.

(2) Minimum service standards as referred to in paragraph (1), can be proposed by the BLUD leader.

(3) Minimum service standards as referred to in paragraph (1), must consider service quality, alignment, and service equality as well as the ease of obtaining services.

Article 40

(1) Minimum service standard must meet the requirements: a. focus on the type of service; b. measured; c. can be achieved; d. relevant and reliable; and e. In time.

(2) Focus on the type of service as referred to in paragraph (1) letter a, prioriting

service activities that support the task and function of the BLUD. (3) Measured as specified in paragraph (1) letter b, an event that

its achievements can be assessed according to the standard set forth. (4) Achivable as referred to in paragraph (1) letter c, is a real activity,

may be calculated the level of its achievement, rational, according to the capability and level of its use.

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(5) Relevan and reliable as referred to in paragraph (1) letter d, are the activities that are in line, related and trustworthy to improve the task and function of the BLUD.

(6) Exactly the time as referred to in paragraph (1) letter e, is the suitability of the assigned schedule and service activities.

BAB VIII

SERVICE FARE

Article 41 (1) The BLUD may levy fees to The community in return for the service/service services

provided. (2) The patches for the services provided as specified in paragraph (1)

specified in the form of a charge compiled on the basis of the calculation of the unit of the service or the results per investment fund, including the reasonable results of the results of the Client's IBM products and services. investment fund and to close the whole or part of the cost per unit.

(3) The service Tarif as referred to in paragraph (2) may be the rate magnitude or tariff pattern according to the type of the BLUD service concerned.

Article 42

(1) The BLUD-SKPD service tarif is proposed by the BLUD leader to the regent through the local secretary.

(2) The BLUD service-the Working Unit is proposed by the BLUD leader to the bupati via the head of the SKPD.

(3) the service Tarif as referred to in paragraph (1) and paragraph (2), is specified by the rules of the regent and delivered to the leadership of the DPRD.

(4) Service rate penetration as referred to in paragraph (3), consider continuity and development of the service, purchasing power of the community, and healthy competition.

(5) The Regent in setting the quantity of the tariff as contemplated on verse (3), it can form a team.

(6) The formation of a team as referred to in verse (5), set by the regent whose membership can be derived from: a. Technical tampon; b. Financial waste; c. the element of the college; d. the institution of the profession.

Article 43 (1) Of the rules of the BLUD service may be made changes accordingly

the needs and development of the state. (2) The rate change as referred to in paragraph (1), can be done in whole

and per service unit. (3) The rate change process as referred to in paragraph (1) and paragraph (2), guideline

on the provisions of Article 42.

CHAPTER IX REVENUE AND BLUD COSTS

First Section

Revenue

Section 44 The BLUD revenue is sourced from:

a. service service; b. grant; c. results of cooperation with other parties; d. APBD; e. APBN; and f. Other-other valid BLUD income.

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Article 45 (1) BLUD revenue sourced from service services as referred to in Article

44 letter a, in return for the services provided to the community.

(2) the BLUD Revenue source of the grant as referred to in Article 44 of the letter b, may be bound grants and unbound grants.

(3) The results of cooperation with other parties as referred to in Article 44 of the letter c, may be the acquisition of cooperation operas, rent hire and other businesses that support the task and function of the BLUD.

(4) BLUD revenue sourced from APBD as referred to in Article 44 of the d letter, in the case of revenue derived from the local government budget credit authorization not from financing activities.

(5) The BLUD revenue sourced from the APBN as referred to in Article 44 of the letter e, it can be an income derived from the government in order to exercise deconcentration and/or the duties of the host and others.

(6) the BLUD in carrying out the deconcentration budget and/or the duties of the host as contemplated by paragraph (5) the process of financial management is held separately under the terms applicable in the implementation of the APBN.

(7) Another valid BLUD income as referred to in section 44 of the letter f, among others: a. unbreakable wealth sales result; b. Utilization of wealth; c. giro services; d. interest income; e. the advantage of the rupiah exchange rate against the foreign currency; f. other forms as a result of the sale and/or procurement of

goods and/or services by the BLUD; g. investment results.

Article 46 (1) The entire BLUD income as referred to in Article 45 unless the derived

of the grant is bound, it can be managed directly to finance the BLUD spending according to RBA. (2) The binding of the verses as referred to in verse (1), is treated in accordance with the terms of the term. (3) All BLUD revenues as referred to in Article 45 of huurf a, letter b, letter c,

and the letter f, are executed through a BLUD cash account and are recorded in the account code of the native income group of the area on other types-other original income a valid area with a BLUD income object.

(4) The entire revenue as referred to in paragraph (3) is reported to PPKD every quarter.

(5) The provisions of the earnings report as referred to the paragraph (3) are set further by the Regent Regulation.

Part Second

Charges

Article 47 (1) The BLUD charge is an operational cost and non-operational cost. (2) The operational charge as referred to in paragraph (1), covers the entire cost that

becomes a BLUD load in order to perform tasks and functions. (3) Non-operational charges as referred to in paragraph (1), cover the entire cost that

becomes a BLUD load in order to support the execution of tasks and functions. (4) The price of the BLUD as referred to in paragraph (1), allocated to finance the program

increased service, service activities and support activities of the ministry. (5) The financing of the program and activities as referred to in paragraph (4), allocated

in accordance with the group, type, program and activities.

Section 48 (1) The operational charge as referred to in Article 47 of the paragraph (2), consists of:

A. service costs; and b. public and administrative expenses.

(2) The charge of the service as referred to in paragraph (1) letter a, covers all operational costs directly related to the service activities.

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(3) Public and administrative costs as referred to in paragraph (1) letter a, cover all operational costs directly related to the service activities.

(4) The charge of the service as referred to in paragraph (2), consists of: a. Employee expense; b. the cost of the materials; c. the cost of service services; d. maintenance costs; e. the cost of goods and services; and f. Other service costs.

(5) Public and administrative costs as referred to in paragraph (3), consist of: a. Employee expense; b. baiay administration office; c. maintenance costs; d. the cost of goods and services; e. the cost of the promotion; and f. Common expenses and other administration.

Article 49

The non-operational charge as referred to in Article 47 of the paragraph (3), consists of: a. interest expense; b. bank administration costs; c. expense of sales loss of fixed assets; d. the cost of the loss of value; and e. Other non-operational costs.

Article 50

(1) All BLUD charge expenses sourced as referred to in Section 44 of the letter a, letter b, letter c, and the letter f is delivered to PPKD quarterly.

(2) The entire cost of the BLUD charges are sourced. as it is in paragraph (1), conducted with the Responsibilities Letter (SPTJ).

(3) The SPTJ format is set further with the Bupati Regulation.

Article 51 (1) The BLUD charge expenditure is given flexibility by considering the volume of activities

service. (2) The flexibility of the BLUD charge expenses as referred to in paragraph (1), is

the adjusted and significant cost expenditure with the change in revenue in the RBA threshold that has been definitively set.

(3) The flexibility of the BLUD charge expenditure as referred to in paragraph (1), applies only to the BLUD costs derived from revenue other than APBN/APBD and bound grants.

(4) Flexibility of expense of the BLUD costs as referred to in paragraph (1), does not apply to a gradual BLUD.

(5) In case there is a shortage budget, BLUD submitted an additional proposal budget from APBD to PPKD through the Regional Secretary/Head of SKPD.

Article 52

(1) Ambang the RBA limit as referred to in Article 51 of the paragraph (2), specified by the magnitude of the percentage.

(2) The percentage point referred to in paragraph (1), is determined by considering the fluctuations of activities BLUD operational.

(3) The percentage point referred to in paragraph (2), specified in RBA and DPA-BLUD by PPKD.

(4) The percentage of certain thresholds as referred to in paragraph (1), is a predictable, achievable, measurable, rational and reasonable need to be accounted for.

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CHAPTER X FINANCIAL MANAGEMENT BLUD

First Quarter of Planning

Article 53

(1) The BLUD is compiling the Renstra Business BLUD. (2) Renstra of the BLUD business as referred to in paragraph (1), includes statement of vision, mission,

strategic program, performance achievement measurement, five-yearly achievement plan and BLUD's five annual financial projection.

(3) The vision as referred to in paragraph (2), contains a challenging picture of the future state of the joy and image to be realized.

(4) The mission as referred to in verse (2), contains something that must be embed or executed according to the specified vision, in order for the organization's objectives to be executed in accordance with its subject and succeed well.

(5) The strategic program as referred to in paragraph (2), contains a program that contains the process activities oriented toward results that want to be achieved until with a period of 1 (one) up to with 5 (five) years by taking into account the potential, opportunities, and constraints that exist or may arise.

(6) The measurement of performance achievement as referred to in paragraph (2), contains the measurements made by describing the achievement of the results activities with the following analysis of factor-internal and external factors that affect performance.

(7) The five-year achievement plan as referred to in paragraph (2), contains an estimated annual financial performance performance of 5 (five) years.

(8) the five annual financial projections as intended on paragraph (2), containing an estimated annual financial performance performance of 5 (five) years.

Article 54

Renstra the BLUD business as referred to in Article 53 of the paragraph (1), is used as the basis for the drafting of the RBA and performance evaluation.

Second Section of the Budget

Article 55

(1) The BLUD compiled an annual RBA guideline to renstra the BLUD business. (2) The composition of the RBA as referred to in paragraph (1), compiled under the principle

performance-based budget, calculated cost of charge according to the type of service, the funding needs and revenue capabilities expected to be received from public, other bodies, APBD, APBN and other BLUD income sources.

Article 56

RBA is the further definition of the BLUD program and activities with a guideline on the financial management of the BLUD.

Article 57

(1) the RBA as referred to in Article 56, contains: the performance of the year running; a. Annual performance running; b. macro and micro assumptions; c. performance targets; d. analysis and estimated unit cost; e. the estimated price; f. Income and expense budgets; g. The magnitude of the percentage threshold; h. Prognoses of financial statements; i. Forward estimate; j. Investment plan/capital plan; and k. summary of revenue and costs for consolidation with RKA-SKPD/APBD.

(2) RBA as referred to in paragraph (1), accompanied by a proposal of the program, activities,

the minimum service standard and the cost of the output to be generated.

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Article 58

(1) The performance of the year running as referred to in Article 57 of the paragraph (1) letter a, includes: a. venture activities; b. factor influencing performance; c. RBA comparison year running with realization; d. financial year report running; and e. other things that need to be followed up with respect to the performance achievement of the year

running. (2) The macro and micro Assumption as referred to in Article 57 of the paragraph (1) letter b, between

another: a. inflation rate; b. economic growth; c. kurs value; d. tariffs; e. service volume.

(3) The performance target as referred to in Article 57 of the paragraph (1) letter c, among others: a. estimates of the achievement of the service performance; and b. financial estimates of the planned year.

(4) The analysis and estimated cost of the unit as referred to in Article 57 of the paragraph (1) the letter d, is an estimated cost per unit of the goods provider and/or service services provided, after take into account the entire cost and volume component of the goods and/or services to be generated.

(5) The estimated price as referred to in section 57 of the paragraph (1) letter e, represents the value of the sale of goods and/or services after taking into account the union ' s cost and the specified margin rate as reflected from the tariffs services.

(6) The budget of the income and costs as referred to in Article 57 of the paragraph (1) letter f, is the budget plan for the entire annual activity stated in the unit of money reflected by the revenue and cost plan.

(7) The percentage of the threshold percentage referred to in Article 57 of the paragraph (1) the g, represents the magnitude of the budget change derived from the operating income that is permitted and determined by considering the fluctuations of activities BLUD operational.

(8) Prognosa financial report as referred to in Article 57 of paragraph (1) letter h, is an estimated financial realization of the year running as reflected in the operational reports, balance sheets, and cash flow reports.

(9) Advanced estimates (forward estimate) as referred to in Section 57 of the paragraph (1) letter I, is the calculation of a refund for the next budget year of the planned year to ensure the continuity of the program and the activities that have been approved and become basic next year budget drafting.

(10) Investment spending plans/ capital as referred to in Article 57 of the paragraph (1) the letter j, constitutes a refund for fixed assets.

(11) Summary of income and costs for consolidation with RKA-SKPD/APBD as referred to in Article 57 of the paragraph (1) The letter k, is a summary of the revenue and cost in the RBA that is tailored to the RKA-SKPD/APBD format.

Article 59

(1) For the BLUD-SKPD, RBA as referred to in Article 56 is presented as an inseparable part of the Regional Regulatory Plan on APBD.

(2) For the BLUD-Work Unit, the RBA as referred to in Section 56 is compiled and consolidated with RKA-SKPD.

(3) RBA as referred to in paragraph (1) and paragraph (2), equated as RKA-SKPD/RKA-Work Unit.

Article 60

(1) RBA as referred to in Article 59 of the paragraph (1) is delivered to PPKD. (2) The RBA as referred to in Article 59 of the paragraph (2) is delivered to the SKPD head

to be discussed as part of the RKA-SKPD. (3) RKA-SKPD as well as RBA as referred to in paragraph (2), delivered to PPKD.

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Article 61 RBA as referred to in Article 60 of the paragraph (1) or RKA-SKPD as well as RBA as referred to in Article 60 of the paragraph (3), by PPKD is delivered to TAPD for suppressor.

Article 62 of the RBA which has been conducted suppressor by TAPD as referred to in Article 61, delivered to PPKD to be poured in the Regional Regulation Design on APBD.

Article 63 (1) After the Regional Regulation Plan on APBD as referred to in Article

62 is set to be the Regional Regulation, the BLUD leader made an adjustment against the RBA to be set to be RBA definitive.

(2) The definitive RBA (RBA) as referred to in verse (1), is used as the basis for the composition of the DPA-BLUD to be submitted to the PPKD.

CHAPTER XI EXECUTION BUDGET

First Part DPA-BLUD

Article 64

(1) DPA-BLUD as referred to in Article 63 of the paragraph (2), includes among others: a. income and cost; b. cash flow projection; c. the amount and quality of the goods and/or services to be generated;

(2) PPKD passes the DPA-BLUD as the basis for the budget execution; (3) DPA-BLUD concern is guideline on laws. (4) In terms of DPA-BLUD as referred to (2) unauthorised PPKD, the BLUD can

do a high-money expenditure as high as the DPA-BLUD figures of the previous year.

Article 65

(1) DPA-BLUD has been passed by PPKD as referred to in Section 64 of the paragraph (2), it is the basis for the withdrawal of funds sourced from APBD.

(2) The withdrawal of funds as referred to in paragraph (1), used for the shopping of employees, capital shopping, goods and/or services, is carried out in accordance with the provisions of the laws of the law;

(3) The withdrawal of the funds as referred to in the verse (2), by the amount of mismatch the amount of cash available in addition to the expected entrance cash flow with the projected amount of expenditure, with regard to the cash budget already specified in the DPA-BLUD.

Section 66

(1) DPA-BLUD to be an attachment of the performance agreement signed by the regent with the BLUD leader

(2) The performance agreement as referred to in paragraph (1), is the manifests of the working relationship between the head of the region and BLUD leaders, which are poured in performance agreements (EU performence agreement).

(3) In a performance agreement as referred to in paragraph (1), the head of the section assigned the BLUD leader to host public service activities and is entitled to manage the appropriate funds listed in the DPA-BLUD.

(4) The performance agreement as referred to in paragraph (1), among others it contains a misfit to improve: a. a service performance for the community; b. financial performance; c. benefit to the community.

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The second part of the Cash Management

Section 67.

The transaction and cash issuer transactions are sourced as specified in section 44 letters a, b, letter c, and the letter f, executed through a cash account. A BLUD.

Article 68 (1) In cash management, the BLUD organizes:

a. planning receipts and cash expenses; b. income tax or invoices; c. cash storage and manage bank accounts; d. payment; e. acquisition of the source of funds to close the short-term deficit; and f. utilization of short-term cash surplus to obtain additional revenue.

(2) BLUD ' s acceptance on each day is set entirely to the BLUD cash account and

reported to the BLUD financial official.

Third section of receivable and Utang management

Section 69

(1) The BLUD may provide debt with respect to the submission of goods, services, and/or other transactions related to directly or indirectly with activities A BLUD.

(2) The debt is managed and resolved in an orderly, efficient, economical, transparent and responsible manner as well as being able to provide added value, in accordance with a healthy business practice and under the provisions of the laws.

(3) The BLUD carries out a debt billing at the time of the overdue debt; (4) To carry out the collection of the debt as referred to in paragraph (3), BLUD

prepares the proof and billing administration, as well as fining the top bill The BLUD debt.

(5) Debt Biling as referred to in paragraph (3), which is difficult to be billed can be charged to the head of the area with a valid and valid proof of view.

Article 70

(1) The debt may be completely removed or

(2) The authority of the abolition of the debt as referred to in the paragraph (1), specified by the rule of the county, with regard to the rules of the law. invite-invitation.

Article 71

(1) The BLUD may do a loan/debt with respect to the operating activities and/or loan links with other parties.

(2) The loan/debt as referred to in paragraph (1), may be a short-term loan/debt or long-term loan/debt.

(3) The Loan Managed and resolved in an orderly, efficient, economical, transparent and responsible manner.

(4) The loan/debt repayment of short-term lending is intended only for operational shopping including the needs of the close the cash deficit.

(5) The loan/debt repayment is derived from long term lending is intended only for investment/capital spending capital.

(6) Long-term loans as specified in paragraph (4) are first required to be conscripted.

Article 72

(1) Loan ties are performed by authorized officials based on the value of the loan.

(2) The lending authority as referred to in paragraph (1) is governed by the rules of the regent.

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Article 73 (1) the loan/debt repayment as referred to section 71 paragraph (1), becomes

BLUD responsibility. (2) The bill ' s right of the loan/debt BLUD becomes expired after 5 (five) years since the debt

it is due, unless otherwise specified by the legislation. (3) The maturing as it is referred to in verse (2), is calculated since 1 January of the year

the next.

Article 74 (1) of the BLUD is required to pay interest and the subject of debt that has been due. (2) The BLUD leader may perform interest payments and staple payments along

not exceeding the threshold value that has been set in the RBA.

Fourth Section Investment

Article 75 (1) The BLUD can make investments along the benefits of increased revenue

and increased service to the community as well as not disrupting BLUD financial liquidity.

(2) The investment as referred to in paragraph (1), is short term investment and long-term investment.

Article 76

(1) Short-term investment as referred to in Article 75 paragraph (2), is an investment that can be promptly thawed and intended to be owned for 12 (twelve) months or less.

(2) Short-term investments as referred to in paragraph (1), may be carried out with the utilization of a short-term cash surplus.

(3) Long-term investment. (Short) as a verse (1), (b), (b), (b 1 (one) up to 12 (12) months and/or that

may be extended automatically; b. purchase of a short-term State debt letter; c. purchase of the Bank Indonesia certificate.

(4) The characteristic short-term investment characteristic as referred to in paragraph (1), is: a. It can be sold as soon as possible. intended in order of cash management, and c. low risk.

Article 77

(1) BLUD cannot do long-term investments, except for the approval of the regent. (2) Long-term investment as referred to in paragraph (1), among other things:

a. Inclusion of capital; b. ownership of bonds for long-term bonds; and c. direct investment such as corporate establishment.

Article 78

In case the BLUD establishes/purchases the legal entity, the ownership of the venture is present in the government area.

Article 79 (1) The result of the investment as referred to in Article 75 paragraph (1), is the revenue

BLUD. (2) The BLUD Revenue as referred to in paragraph (1), can be used

directly to finance the expense according to the RBA.

Fifth Quarter Cooperation

Article 80

(1) To improve the quality and quantity of service, the BLUD may perform cooperation with other parties.

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(2) Cooperation as referred to in paragraph (1), conducted under the principle of efficiency, effectiveness, economy and mutual benefit.

Section 81

(1) Cooperation with the other party as referred to in Section 80 verses (1), another anatar: a. operation cooperation; b. rent rent; c. other businesses that support the task and function of the BLUD.

(2) Operating cooperation as referred to in paragraph (1) letter a, is a binding

between the BLUD with the other party, through management and operational management along with the share of the profits according to the two terms of the agreement party.

(3) Sewa hire as referred to in paragraph (1) letter b, constitutes the submission of the use of the BLUD goods to other parties or otherwise in exchange for a monthly or annual rental fee for a particular period of time, either {\f1} {\cf1}

(4) Other Effort- The BLUD function as referred to in paragraph (1) letter c, is the cooperation with other parties that generate revenue for the BLUD by not reducing the general service culture which becomes a BLUD liability.

Article 82

(1) The results of the cooperation as referred to in Article 80 constitute a BLUD income. (2) The BLUD Revenue as referred to in paragraph (1), can be used

directly to finance the expense according to the RBA.

Sixth part of the procurement of goods and/or services

Article 83

(1) The absence of goods and/or services on the BLUD is exercised under the terms applicable to the procurement of government goods/services.

(2) The Procurement of goods and/or services are performed based on an efficient, effective, transparent, competitive, fair/undiscriminatory principle, accountable and healthy business practices.

Article 84

(1) The BLUD with full status can be given the flexibility of deliverable Some or all of the provisions that are common to the procurement of goods. and/or government services as referred to in Section 83 of the paragraph (1), if there are reasons of effectiveness and/or efficient.

(2) Flexibility as referred to in paragraph (1), provided against the procurement of goods and/or services of the source The funds are from: a. service service; b. the grant is not bound; c. results of cooperation with other parties; and d. other-legal BLUD revenue.

Article 85

(1) Procurement of goods and/or services as referred to in Article 83 paragraph (2), under the terms of procurement of goods and/or services specified by the BLUD leader and approved by the regent.

(2) the procurement of goods and/or services designated by the BLUD leader as referred to in paragraph (1), must be able to guarantee the availability of more quality goods and/or services, cheaper, simple and rapid procurement processes and/or services. It's easy to adjust to the need to support the BLUD service level.

Section 86

The provision of goods and/or services whose funds come from a bound grant may be performed by following the procurement provision of the grant, or the provision of the procurement of goods and/or services applicable to the BLUD throughout the approved the grant.

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Article 87 (1) The absence of goods and/or services as referred to in Article 86 of the paragraph (2),

is carried out by the procurement executor. (2) The implementation of the procurement as set forth in paragraph (1) may be a team, committee

or unit formed by the BLUD leader who is assigned specifically to carry out the procurement of goods and/or services for the purposes of the BLUD.

(3) The procurement executor as referred to in paragraph (2), consisting of personnel who understand the order of procurement, the substance of the work/activities concerned and other fields are required.

Article 88

The appointment of the executor The procurement of goods and/or services as referred to in Article 87 of the paragraph (3), is carried out with the principle: a. objectivity, in terms of appointments based on aspects of moral integrity, proficiency

knowledge of the processes and procedures of procurement of goods and/or services, the responsibility of achieving the goal of the solubility and accuracy of the goal procurement of goods and/or services;

b. independence, in terms of avoiding and preventing conflict of interest with the related parties in carrying out the appointment of other officials either directly or indirectly; and

c. test each other (cross check), in the attempt to obtaining information from a competent, reliable source, and may be responsible for obtaining sufficient confidence in carrying out other procurement executable appointments.

Article 89

The provision of goods and/or services as referred to in Article 87 of the paragraph (1), organized by a type value set in the rules of the regent.

Seventh Section of the Goods Management

Section 90

(1) BLUD ' s inventory items may be removed and/or transferred to other parties on the basis of economic considerations in the manner sold, exchanged and/or entertained.

(2) The inventory items as referred to in paragraph (1), are habus items, goods to be treated or sold, other goods that do not meet the requirements as fixed assets.

(3) Results inventory inventory as a result of the diversion as referred to in paragraph (1), is a BLUD revenue.

(4) The results of the inventory of inventory items as referred to in paragraph (3), are poured adequately in the BLUD financial report.

Article 91

(1) The BLUD shall not assign and/or remove fixed assets, except for the consent of the authorized officials.

(2) The fixed assets as referred to in paragraph (1), are tangible assets that have a lifetime of benefit. more than 12 (twelve) months for use in the BLUD activities or utilized by the general public.

(3) The assignment of diversion and/or removal of fixed assets as referred to in paragraph (1), is held on the basis of the value of and types of goods in accordance with the provisions of the laws.

(4) The result of fixed asset diversion as referred to in paragraph (3), is a BLUD income and is expressed adequately in a BLUD financial report.

(5) Discourse and/or the removal of fixed assets as referred to in paragraph (3), reported to the head of the area through the regional secretary/head of SKPD.

(6) The use of fixed assets for activities not directly related to the task and function of the BLUD must get regional head approval through the local secretary.

Article 92

(1) Land and the BLUD buildings are certified over the the government name of the area is concerned.

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(2) Land and buildings not used in the framework of the BLUD task and function, can be overused by the BLUD leader with the regional head approval.

The Eighth Quarter

Surplus and Budget deficit

Article 93 (1) Surplus of the BLUD budget represents a margin of more between income realization and realization

BLUD costs on a one-year budget. (2) Surplus BLUD budgets can be used within the next budget year except for

the regional head request is partially or entirely to the area coffers by considering the BLUD liquidity position.

section 94

(1) BLUD budget deficit is a less difference between revenue realization with the realization of a BLUD fee on a one-year budget.

(2) The BLUD budget deficit can be submitted for its celebration of the budget year Next to PPKD.

Part Ninth

Settlement of Loss

Article 95 The loss to a BLUD caused by an act of violation of a person's law or against a person, is resolved in accordance with the provisions of the laws of the Law.

Section Tentataenterprise

Article 96

The financial enterprise of the BLUD contains the least of the following: a. income/biay; b. Acceptance/Complain; c. For /piutang; d. supplies, fixed assets and investments; and e. equity fund.

Article 97 (1) BLUD ' s enterprise as referred to in Article 96 is based on the principle

Financial management of healthy businesses. (2) The BLUD company's company as referred to in paragraph (1), done in an orderly manner, is effective,

efficient, transparent, and can be accounted for.

Article 98 (1) The BLUD leader sets the policy of the financial enterprise of the BLUD. (2) The policy of the company's company as defined in paragraph (1), delivered

to the PPKD.

BAB XII ACCOUNTING, REPORTING AND ACCOUNTABILITY

First Section

Accounting

Article 99 (1) BLUD applies a financial management information system in accordance with the need

business practices Healthy. (2) Any financial transaction of the BLUD is recorded in a support document managed in

orderly.

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Article 100 (1) BLUD organizes accounting and financial statements according to the standard

financial accounting published by the Indonesian accounting profession association for healthy business management.

(2) Hosting and financial statements as referred to in paragraph (1), using an acrual basis in recognition of revenue, cost, assets, liabilities and equity funds.

(3) In the event there is no accounting standard as referred to in paragraph (1), the BLUD may apply specific industry acimation standards after get approval from the Finance Minister.

(4) BLUD develops and applies accounting system with guidelines on the standard of actuation applicable to the BLUD in question and set by the head of the area with the head regulations region.

Section 101

(1) In order to host acrual-based financial accounting and reporting as referred to in Article 100 of the paragraph (2), the BLUD leader compiled an accounting kebijan guideline on the appropriate accounting standard the type of service.

(2) BLUD accounting policy as referred to in paragraph (1), used as a basis in recognition, measurement, presentation and fulfillment of assets, liabilities, equities of funds, income and costs. (2) The BLUD enterprise (s) as referred to in paragraph (1), done in an orderly, effective, efficient, transparent, and can be accounted for.

Second Quarter

Reporting and Accountable

Article 102 (1) The BLUD financial report consists of:

a. balance sheet that incorporates financial position regarding assets, liabilities, and equity funds on a specific date;

b. an operational report containing information amount of revenue and BLUD costs for one period;

c. cash flow reports that present cash information relating to operating activities, investments, and funding activities and/or financing that describe the initial balance, receipts, expenses and final cash balances during this particular period; and

d. note of a financial report containing narrative explanation or details of the figures indicated in the financial report.

(2) The financial statements as referred to in paragraph (1), accompanied by a performance report

containing the information BLUD results. (3) The financial statements as referred to in paragraph (1), are audited by external examiners

in accordance with the laws.

Section 103 (1) Each quarterly BLUD-SKPD compiles and delivers operational reports and reports

cash flow to PPKD, at least 15 (fifteen) days after the reporting period ends.

(2) Each and annual semesterers BLUD-SKPD is required to build and deliver a complete financial report consisting of operational reports, balance sheets, cash flow reports and notes on financial statements accompanied by a performance report to PPKD to be consolidated into the financial statements local government, at least 2 (two) months after the reporting period ends.

Section 104

(1) Every quarterly BLUD-Work Unit compiles and delivers operational reports and cash flow reports to PPKD via the head of SKPD, at least 15 (fifteen) days after the reporting period ends.

(2) Each semesmeter and annual BLUD-Working units are required to compose and deliver a complete financial report consisting of operational reports, balance sheets, cash flow reports and records of financial statements accompanied by a performance report to the PPKD through the head of SKPD to be consolidated into the SKPD financial report and local government, at least 2 (two) months after the reporting period ends.

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section 105 The drafting of the financial statements as referred to in Section 103 of the paragraph (2) and Section 104 of the paragraph (2) for the benefit of consolidation, is conducted under the standard accounting standards of the government.

BAB XIII COACHING AND SUPERVISION

section 106 (1) The technical coaching of the BLUD-SKPD is carried out by the regent through the local secretary. (2) BLUD technical coaching-Working Unit is carried out by the head of the SKPD in charge

on the matters of the governance concerned. (3) BLUD financial coaching is done by PPKD.

Article 107 (1) BLUD operational supervision is carried out by an internal supervisor. (2) The internal supervisor as referred to in paragraph (1), exercised by the internal auditor

directly under the leader of the BLUD.

Article 108 of the internal supervisor as referred to in Article 107 of the paragraph (2), can be formed by considering: a. Balance between benefits and burdens; b. Complexity of management; and c. Volume and/or scope of service.

Article 109

(1) Internal auditor as referred to in Article 107 of the paragraph (2), together the BLUD management ranks create and increase the internal control of the BLUD.

(2) BLUD ' s internal control function as referred to in paragraph (1), helps the BLUD management in terms of: a. The security of the treasury; b. created the accuracy of the financial information system; c. creates efficiency and productivity; and d. encourages compliance with management policies in the application of business practices that

healthy. (3) The proposed Criteria became internal auditor, among other things:

a. Have an ethical, integrity and adequate capacity; b. have an education and/or technical experience as a checker; c. has an independent and objective stance against audited objects.

Article 110

Coaching and oversight of the BLUD that has annual turnover value and asset value according to the balance sheet as referred to in Article 26, in addition to being carried out by the official and supervising officials as referred to in Article 106 and Section 107, also by the supervising board.

BAB XIV EVALUATION AND PERFORMANCE ASSESSMENT

Article 111

(1) Evaluation and performance assessment of the BLUD is performed annually by The supervisors and/or supervisors of the financial and non-financial aspects.

(2) Evaluation and performance assessment as referred to in paragraph (1), aim to measure the attainment level of the BLUD management results as specified in the renstra business and RBA.

Section 112

Evaluation and performance assessment of the financial aspects as referred to in Article 111 of the paragraph (1), can be measured by the level of the BLUd capability in: a. obtaining the results of the work or the work of a given service (rentability); b. meets its short-term obligations (liquidity); c. meets all its obligations (solvency); d. the acceptance capability of service services to finance the expenses.

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Article 113 The performance assessment of the non-financial aspects as referred to in Article 111 of the paragraph (1), can be measured based on the customer's perspective, internal processes of service, learning and growth.

BAB XV

LAIN-OTHER provisions

Article 114 (1) PPK-BLUD may also be applied to:

a. the combined multiple SKPD or multiple Workunits in one SKPD or multiple workUnit on some SKPD, which memeliki similarities in the nature and type of general services provided;

b. SKPD or a new working unit. (2) The process of merging SKPD/Employment Units as referred to in paragraph (1), guideline

on the provisions of the laws.

Article 115 (1) PPK-BLUD formed of a new working unit/work unit, BLUD operating costs for

while financed from the functional receipt of the BLUD in question up to the current APBD change running.

(2) Local governments can allocate budgets sourced from APBD to finance the BLUD as referred to in paragraph (1), if the BLUD activities are urgent to be implemented immediately.

(3) The BLUD activity is urgent as it is referred to in paragraph (2), have the criteria: a. program and community base service activities whose budget is not yet available

within the budget year of running; and b. Other urgent needs that should be delayed will result in a loss that

greater for the local government and the community. (4) BLUD operating costs as defined in yat (1), after the change of APBD

can be financed from APBD of the budget year running.

Section 116 In maintaining the continuity of implementation of the PPK-BLUD policy in the area, local government mandatory reporting SKPD or Working Unit applying PPK-BLUD to Home Secretary.

BAB XVI TRANSITION

Article 117

At the expiration of this Regional Regulation, the specified BLUD is mandatory. with the rules of this area the slowest of the 2009 Budget Year.

BAB XVI CLOSURE

Article 118

The rules of this Region begin to apply on the date of the promulcings. In order for everyone to be able to find out, order the Rules inviters

This area with its placement in the Cilacap County Area Sheet.

Set in Cilacap on January 28, 2008.

BUPATI CILACAP,

cap ttd

PROBO YULASTORO

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Held in Cilacap on January 30, 2008

SECRETARY OF THE COUNTY DISTRICT OF CILACAP,

Cap ttd

SOEPRIHONO

LEAF COUNTY OF CILACAP COUNTY 2008 NUMBER 1

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EXPLANATION OF

THE COUNTY REGULATION OF CILACAP COUNTY 1 2008

ABOUT

ESTABLISHMENT AND FINANCIAL MANAGEMENT

THE REGIONAL PUBLIC SERVICES AGENCY (BLUD)

I. GENERAL EXPLANATION

With the enactment of Government Regulation No. 58 of 2005 as well as under Regional Regulation Number 8 of the Year 2007 on Regional Financial Management, Local Government may form a BLUD to provide goods and/or public service services as well as manage special funds in order to improve the economy and/or service to the community.

For the formation of the BLUD may achieve the goal in order to improve

the economy and/or service to the community by providing flexibility in financial management based on principles economic and productivity, as well as the application of a healthy business practice in accordance with the provisions of applicable perinvitation regulations then is seen as necessary to establish the rules of the creation and management of the BLUD Finance.

To provide a strong legal basis in the Establishment and Management

Finance of the Regional General Services Agency (BLUD), then it needs to be set up with the Regional Regulations.

II. EXPLANATION FOR ARTICLE

Article 1 s/d 118

:

Quite clear

It was promulded in Cilacap on the date

DISTRICT SECRETARY OF CILACAP,

Cap ttd

SOEPRIHONO

ADDITION OF CILACAP COUNTY AREA 2008 NUMBER 11