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Act No. 46 Of 2007

Original Language Title: Undang-Undang Nomor 46 Tahun 2007

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SHEET COUNTRY
REPUBLIC OF INDONESIA
No. 166, 2007 (Explanation in Additional Article of the Republic of Indonesia No. 4794)

CONSTITUTION OF THE REPUBLIC OF INDONESIA
No. 46 YEAR 2007
ABOUT
LIABILITY FOR EXECUTION
COUNTRY ' S REVENUE AND SHOPPING BUDGET
THE 2005 BUDGET YEAR

WITH THE GRACE OF THE ALMIGHTY GOD

PRESIDENT OF THE REPUBLIC OF INDONESIA,

.,, weighed: a. that the 2005 Budget and Revenue Budget (APBN) promulgled under Law Number 36 of 2004 as amended for the second time with the Act Number 9 of 2005 on Second Change of the Year. Act No. 36 of 2004, the implementation of the implementation is required to be carried out and accounted for in accordance with Act No. 15 of 2004 on the State Financial Responsibility and Financial Responsibility;
., b. that in accordance with the provisions of Article 30 of the paragraph (1) of the Law No. 17 Year 2003 on State Finance and Section 4 of the paragraph (2) of the Law No. 15 Year 2004 on the Examination and the Financial Responsibility of the State, against the implementation of the APBN The 2005 Budget Year has been conducted vetting by the Financial Examiner Agency;
., c. that pursuant to the provisions of Article 3 paragraph (2), Section 30, and Article 32 of the Law Number 17 Year 2003 on State Finance and Article 17 of the Law Number 36 Year 2004 on the State Budget and State Shopping of the 2005 Budget, Liability for implementation of the 2005 APBN Budget must be specified with the Undangled Act;
., d. that based on consideration as intended on the letter a, the letter b, and the letter c, need to form an Act on the Accountable of the Income Budget and State Shopping of the Year of the Budget 2005;

.,, Given: 1. Section 5 of the paragraph (1), Section 20 of the paragraph (1), paragraph (2), and paragraph (5), Section 23 of the paragraph (1), and Article 23E of the Basic Law of the Republic of Indonesia in 1945;
., 2. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);
., 3. Act No. 1 Year 2004 on the State Treasury (Indonesian Republic Year 2004 Number 5, Additional Gazette of the Republic of Indonesia Number 4355);
., 4. Law No. 10 Year 2004 on the Establishment of the Laws of the Republic of Indonesia (2004) No. 53, Additional Gazette of the Republic of Indonesia Number 4389);
. .5. Law No. 15 Year 2004 on Examination of Management And Responsibilities Of State Finance (State Of The Republic Of Indonesia 2004 Number 66, Additional Sheet Of State Of Indonesia Republic Number 4400);
., 6. Law Number 36 Year 2004 on Budget and State Shopping of the Year 2005 Budget (State of the Republic of Indonesia Year 2004 Number 130, Additional Gazette of the Republic of Indonesia No. 4442), as amended for a second By the Law No. 9 of 2005 (the State Gazette of the Republic of Indonesia in 2005, Number 110, Additional Gazette of the Republic of Indonesia in 2004 No. 4549);
., 7. Law No. 15 of 2006 on the Board of Financial examiners (sheet of State of the Republic of Indonesia in 2006 No. 85, Additional Gazette of the Republic of Indonesia Number 4654);

With Shared Consent
REPRESENTATIVES OF THE PEOPLE ' S REPUBLIC OF INDONESIA
and
PRESIDENT OF THE REPUBLIC OF INDONESIA

DECIDED:

.,, SET: LEGISLATION ON ACCOUNTABILITY FOR THE IMPLEMENTATION OF THE COUNTRY ' S 2005 BUDGET REVENUE AND SPENDING BUDGET.

Section 1
Responsibility for the implementation of the State Budget and Budget Year 2005 Budget in the Financial Report of the 2005 Budget Year Government as specified in this Attachment.

Section 2
The Financial Report as referred to in Article 1, consists of:
1. Realization Report of APBN Budget Year 2005;
2. Neraca The Central Government per 31 December 2005;
3. Results of the Kas Current Year of the Budget Year 2005; and
4. Notes over the Financial Report.

Section 3
.,, (1) The Realization of the Revenue budget and the Budget Year 2005 was the size of Rp495.224.207.225.857 (four hundred and ninety-five trillion two hundred and twenty-seven million two hundred and twenty-five thousand eight thousand five hundred and twenty-five thousand five hundred and twenty-five thousand. Twenty-seven rupiah) and the Realization of the State Shopping of Rp509.632,618,161,360 (five hundred and nine trillion six hundred and thirty-one hundred and thirty-one hundred and sixty-one thousand three hundred and sixty rupiah), so there is budget deficit amounted to Rp14,408.210,935.503 (fourteen trillion four hundred eight billion two Hundred and ten million, nine hundred and thirty-five thousand five hundred and three thousand.
.,, (2) The financing of the 2005 Budget Year Budget as referred to in verse (1) is as big as Rp8,872,728,723,297 (eight trillion eight hundred and seventy-two billion seven hundred and twenty-three thousand and twenty-three thousand Two hundred ninety-seven rupees), so there was a remnant of the amount of budget financing (SIKPA) of Rp5,535.482.212,206 (five trillion five hundred and thirty-five billion four hundred and twenty-two million two hundred and twelve thousand two hundred and six thousand. rupiah). The SIKPA is closed from the Saldo More Budget (SAL) which has been allocated in the Law Number 9 Year 2005 on Second Amendment to the 2004 Law Number 36 on Budget and State Shopping of the 2005 Budget. It was Rp9,326,200 million (nine trillion three hundred and twenty-six billion two hundred million rupiah).
., (3) The remainder of the Budget (SAL) until the end of the 2005 Budget Year is Rp17,066.126.560,000 (seventeen trillion sixty six billion fifty-six million five hundred sixty thousand rupiah) from SAL to the The end of the 2004 Budget Year, amouning to Rp21.574,381,777,419 (twenty-one trillion five hundred and seventy-one million and thirty-one million seven hundred and seventy-seven thousand four hundred and nineteen rupiah) is reduced to the year SIKPA 2005 Budget by Rp5.535.482.212.206 (five trillion five hundred and thirty-five billion Four hundred and eighty-two million two hundred and twenty-two thousand two hundred and a half hundred and twenty-two hundred and twenty-two million. seven million rupiah).
.,, (4) The Realization of the State Revenue and Shopping Budget as referred to in paragraph (1) has not included the realization of an acceptance of Rp1,077,306,380,000 (one trillion seventy-seven billion three hundred six million three hundred and eighty thousand rupiah) and the realization of expenditures amounted to Rp4,230,867,730,000 (four trillion two hundred thirty billion eight hundred sixty-six million seven hundred and thirty thousand rupiah) that are managed outside the APBN mechanism.
.,, (5) The Realization of the State Revenue and Shopping Budget as referred to in paragraph (1), in particular the receipt and expenditure of Rp9,802.303,000,000 (nine trillion eight hundred two billion three hundred three million rupiah) has not met the asas Gross.

y clear.
There Was A Lack Of Budget Calculations of Rp5,535,482,212,206 (five trillion five hundred and thirty-five billion four hundred and eighty-two million two hundred and two hundred and six thousand rupiah) and there is a correction to the treatment set off the debt of Indonesia Bank debt of Rp1,027,227,000,000 (one trillion twenty-seven billion two hundred and twenty-seven million rupiah). Thus, SAL has until the 2005 Budget Year to be Rp17,066,126,560,000 (seventeen trillion sixty-six billion-one hundred and twenty-six million five hundred sixty thousand rupiah).
., pursuant to the provisions of Law No. 17 of the Year 2003 on State Finance, the central government ' s financial statements must be audited by the Financial Examiner Agency of the Republic of Indonesia (BPK RI) before being delivered to the House of Representatives of the Republic of Indonesia Indonesia (DPR RI). The examination of the BPK is referred to in the framework of advice as mandated by Law Number 15 of 2004 on the Examination of the State Finance and the Responsibility of the State Financial. The government has delivered the LKPP in 2005 to the BPK RI to be audited, with the letter of President RI Number R-01/LKPP/Pres/Pres/Pres/3/2006 dated 29 March 2006 BPK RI conducted a 4-month examination of the LKPP for 4 months in accordance with the transitional provisions. Law No. 17 of 2003 on State Finance. Furthermore, the BPK RI has delivered the Report Results on the Financial Report of the Central Government to the President of Indonesia and the DPR RI through the letter of BPK RI Number 16.A/XII/07/2006 dated 18 July 2006.
.,, Based on the general explanation of Act No. 15 of 2004, the results of the financial examination of the BPK RI were used by the government to do the necessary corrections and adjustments so that the financial statements that have been examined contain the correction referred to before being presented to the DPR RI in the form of a Draft Act to obtain approval. As such, the 2005 LKPP which the Government delivered to the DPR RI is a customized LKPP, by considering the results of the BPK RI inspection.
., based on the results of the examination, the BPK RI gave an opinion "no opinion" or disclaimer over the LKPP in 2005. The disclaimer of opinion disclaimer by the BPK RI is primarily due to the implementation of the Government Accounting Standards and the Financial Accounting System that has not been properly running on the ministries of the country/agency. In connection with this, the Government needs to increase the role of the government's internal supervising officer to maximize the application of the Government Accounting Standards to the ministry of the country.

II. SECTION BY SECTION

Section 1
.,, pretty clear.

Section 2
.,, Neraca as referred to in this section may be presented as a comparison in the financial statements of the next reporting period.

Section 3
.,, Verse (1)
., clear enough.
Verse (2)
., clear enough.
Verse (3)
., clear enough.
Verse (4)
.,, the Realization of Rp1,077,306,380,000 (one trillion seventy seven billion three hundred six million three hundred and eighty thousand rupiah) is the Government's share of the geothermal reception that has not been made available to the State Kas.
The realization of expenditures amounted to Rp4,230,867,730,000 (four trillion two hundred thirty billion eight hundred sixty thousand seven hundred and thirty thousand rupiah) derived from the expenditure of the costs in the framework of the Production Agreement Sharing amounted to Rp3,997,615,320,000 (three trillion nine hundred ninety-seven billion six million three hundred and twenty thousand rupiah) and expenditure on the capitalization of the Foreign Utang charges amounted to Rp233,252,252,10,000 (two hundred thousand dollars). thirty-three billion two hundred and fifty-two million four hundred thousand rupiah.
Verse (5)
.,, the Acceptance and expenditure of Rp9.802.303,000,000 (nine trillion eight hundred two billion three hundred three million rupiah) is derived from the exchange and repayment of the old State Debt Letter by publishing the new State Debt (Debt Switching) of Rp8,538,356,000,000 (eight trillion five hundred and thirty-eight billion three hundred and fifty-six million rupiah), as well as the issuer of SU-005/MK/199 and the transfer of shelter accounts at the People's Bank of Indonesia for the channing KUMK loans amounted to Rp1,263,947,000,000 (one trillion two hundred and sixty-three billion nine hundred and forty-seven million rupiah).

Section 4
.,, Verse (1)
.,, Neraca as referred to in this Section as not to include the Government's debt of the Bank of Indonesia's Liquidity Assistance to 15 Banks In liquidation amounted to Rp9,298,873,873,550,000 (nine trillion two hundred ninety-eight billion eight hundred seventy-three million five hundred and fifty thousand rupiah) based on the Financial Examiner Agency ' s findings derived from:
 (In Rupiah/USD) 

 1.   PT Bank Pacific 1.818.343.360,000 2.   PT Bank Board Prosperous 762.325.700,000 USD 8,236,610 3.   PT Bank Harapan Sentosa 3.327.954.260,000 4.   PT Bank For International 95.000.700,000 5.   PT Bank Industries 232.346.230,000 6.   PT Bank Anrico 200,547,770,000 7.   PT Bank Jakarta 110.034,050,000 8.   PT Bank SEAB 800.096.300,000 9.   PT Bank Pinaesaan 670.627,810,000 10.  PT Bank Dwipa Universe 103.135,860,000 11.  PT Bank Astria Raya 456,969.260,000 12.  PT Bank Kosagrha Universe 154.940.410,000 13.  PT Bank Mataram Dhanarta 305,577,210,000 14.  PT Bank Citrahasta DhanamanTrinity 178.703,340,000 15.  PT Bank General Majapahit Jaya 8.554,790,000 The amount 9.225.155,870,000 + USD 8,236.610 ------------------- +
                                     9.298,873,550,000
Equity Fund is the government's net worth, which is the difference between the Assets and the Government Debt.
Verse (2)
., according to the Financial Examiner ' s report, there were 1,303 accounts with a value of Rp8,537,735,905,823 (eight trillion five hundred thirty seven billion seven hundred and thirty-five million nine hundred and five thousand. Eight hundred and twenty-three rupiah, which have not been reported on the balance sheet of the ministry of state/institution as of December 31, 2005, and hence have not been reported in the Central Government's Neraca as of December 31, 2005.
Verse (3)
., clear enough.

Section 5
.,, pretty clear.

Section 6
.,, pretty clear.

Article 7
., the Overview of the Country Enterprise Financial Report as referred to in this section contains information about activities, liabilities, equity, revenue, load, and net (damages) of the State Company.

Article 8
.,, pretty clear.

Article 9
.,, the Cause of the Financial Examiner ' s Agency gives an opinion "not stating the opinion" is:
., a., a. The Financial Examiners ' body cannot implement adequate examination procedures for taxation and tax receivability due to the scope of the examination of the receipt of taxation and tax receivability.
., b. The financial examiner's agency found significant weaknesses in the design and implementation of an internal control system which is a reported condition that can be negative to the Government's ability to record, process, process, and use the internal system of internal control systems. summarize, and report accountability for the implementation of the 2005 APBN Budget.

Article 10
.,, pretty clear.

Article 11
.,, prett