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q. Non-Suspect Spending is the expense of natural disaster handling, social disaster and other non-suspect expenses

which is indispensed in order to host the authority

local government;

r. The Budget deficit is a less difference between income by shopping;

s. The budget surplus is the difference between income by shopping;

t. The General Allocation Fund is a yarg fund allocated to a Region of magnitude based on a certain percentage and revenue in negeni

netto specified in APBN.

u. The Special Allocations Fund is the allocated funds and the APBN to a specific area in the framework of decentralization funding for:

a. Funding special activities specified the Government on the basis

National priority;

b. Funding special activities proposed by the Regions.

v. Neraca The area is Neraca which describes the Regional Finance position on a certain period of composed and Asset, Obliviability

and Equities

w. The APBD General Direction and Policy is an annual plan that is part and long-term and long-term plan

that is contained in Renstra or other Planning Document Plan;

x. The Governance Financial Act standard is the guideline of accounting treatment for government financial transactions;

y. Decentralization is the handover of government authority by the government to autonomous regions for, regulating and taking care of

governance affairs in the Republic of the Republic of Union system

Indonesia;

z. The Item User is an area device working unit;

aa. Area acceptance is all the Admissions of the Regions within a specific budget year period;

bb. Area Spend is all regional cash expenses in a given budget year period;

cc. Area Revenue is all regional cash receipts in a specific budget year period;

dd. Area shopping is all of the Regional Kas expenditure in a specific budget year period;

ee. Financing is an area financial transaction referred to to close the gap between regional income and area shopping;

ff. Area Finance is all rights and Regional obligations in order to host regional Governments with money

terrnasuk fees sega! a form of wealth related

with the rights and obligations of the area in To-a. '23D:

gg. Cash Area is a place of area money storage designated by the Regional General Bendaharawan;

hh. The Reserve Fund is a fund set aside to accommodate a need that requires relatively large funds that cannot be

charged in a one-year budget;

ii. The remainder of the APBD calculation last year is the difference in more realization of revenue towards the realization of shopping areas and is a component of

financing;

Area goods are all goods belonging to the region that originated and

purchases with the funds sourced in whole or in part and

APBD and or coming from and other authorized acquisitions;

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jj. Area Debt is the amount of money that the area is required to pay as a result of the handover of money, goods and or services to the area or effect of

others under applicable law;

kk. Area Debt is the amount of money that is the right of the region or other party's obligations to the area as a result of the handover of money,

goods and services by other regions or consequences based on

the laws of the apply; regional loans are

all transactions that result in receiving areas and other parties

a sum of money or benefits worth money so that the area

is charged with the obligation to pay back, excluding credits

long-term prevalent in trade;

ll. A Regional Device is an Organization/Institution in the Government of the Daèrah responsible to the Regent and assisting the Regent in

the holding of a government consisting of the Regional Secretary,

the Regional Service and the Regional Technical Institute, District and Kelurahan.

BAB II

FINANCIAL MANAGEMENT OF THE AREA

The First Part

The Azas General Financial Spending

Article 2

(1). Area Financial Management is conducted in an orderly, observable manner in the laws of the law-

applicable, efficient, effective, transparent and responsible invitations with

paying attention to azas of justice and compliance;

(2). Area Finance Management as referred to in paragraph (1) includes the whole

process planning, execution, enterprise, control, supervision and

responsibilities of APBD, are aspirational to the public interest;

(3). All regional financial transactions, both with respect to acceptance or expenditure

areas are recorded and managed in the APBD as well as executed through the area treasury.

Article 3

(1). APBD is the basis for regional financial management in the one-year Budget Year

in particular;

(2). The budget year is valid and the January 1 is up to December 31 of the same year

same.

Article 4.

(1). All regional receipts and area expenditures in decentralization order are recorded and

managed in APBD;

(2). APBD, APBD changes and APED calculations are set with Regional Regulations.

Pasál 5

The Regional Revenue and Shopping Budget (APBD) is compiled with a performance approach.

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Section 6

Dalarn The drafting of APBD, budgeting and spending must be supported with the presence

The availability of the receipts is sufficient.

Article 7

(1). The p>with the rights and obligations of the area within the Budget framework

Regional Revenue and Shopping;

h. The General Power of Area Financial Management is the governing authority to the Regional Financial Management;

i. The General Power Manager of the Regional Financial Management is the Head of the Area which is due to the office of the mcmpunyai authority

organizes the overall tenacity management of the area

has an obligation to be responsible for

The execution of such authority to the DPRD:

j. Area Finance Manager is an Officer and/or Local Officer who is based on the applicable Laws

given certain authority in the financial management framework

area;

k. The Regional General Treasurer is an official who is authorized by the general power holder manager of admission and cash expenditure

the area as well as any other form of regiona/p>

The Regional Chief to be authorized to be APBD with the slowest Regional Regulation 1

(one) months before the Budget Year expires.

Part Fourth

Change APBD

Article 22

(1). Changes in APBD can be performed in connection with:

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a. The policies of the Central Government and the Regional Government are strategic;

b. An adjustment of the result is not a result of specified regional acceptance target;

c. Occurrence of urgent need.

(2). The APBD change is performed the slowest 3 (three) months before the budget year

ends.

BAB IV

EXECUTION of APBD

First Section

Acceptance and Spending APBD

Article 23

(1). Any device that has a duty to collect or receive an area's revenue

is required to be subject to the intensification of the income tax;

(2). All benefits that are valued by a commission, rabat, cut, interest or name

others as a result and the sale or procurement of goods and services and and

storage or placement of local money is the income of the area;

(3). The area's revenue is wholly appropriate in time to the Regional Kas pursuant to

with applicable law provisions.

Section 24

The actions that result in the expense of the APBD load are not able to performed

before specified in the Regional Regulation on APBD and placed on

Area Sheet.

Section 25

For any expenses on the load APBD were crucified a decision authorisation or

decision others equated to it by authorized officials.

Article 26

(1). Any loading of APBD hams is supported by complete and legitimate proof of

the rights acquired by the parties invoking;

(2). Any person who is authorized to sign and or pass a proof letter

that is the basis of the expenditure or load of the APBD in charge of the truth and

the result and use of such evidence.

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Article 27

(1). The county budget user submitted a payment request letter for

carrying out the expenditure as referred to in section 26 of the paragraph (2) of the Regulation

Region of mi;

(2). The payment that snapped up the APBD was done with the mail order paying the money;

(3). The general treasurer of the area pays on the basis of the warrant paying the money.

Article 28

(1). The salary of the Local Civil Service Employees is charged in APBD;

(2). Regional Civil Service employees may be granted an additional base income

objective considerations with regard to the area's financial capabilities and

obtain the DPRD approval in accordance with the provisions of the laws of the Law.

in effect;

(3). Pension financing of the Regional Civil Service appointed by the Local Government

to be Regional responsibility.

Article 29

The use of the Shopping Budget is not a suspect as referred to section 15 of the Regulation

The mi area Be notified first to the City Council.

The Second Part

Area Management

Article 30

(1). The Regional Chief governs the management of the area;

(2). Regional goods records are conducted in accordance with the government accounting standards;

(3). The Regional Secretary, the Secretary of the DPRD and the Chief of the Service/Technical Institute are the users

and the goods maintainers for the Regional Secretariat, the Secretariat of the Council, the Regional Service and

The Regional Technical Institute is in place.

Article 31

(1). The procurement of goods and or services may only be charged to APBD throughout the goods

and or such services are required for the execution of activities according to the principal task

and the function of the area device in question;

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(2). Procurement of goods and services over the APBD load is set further by the Head Decision

Area.

Article 32

Users of the goods are required to manage regional goods in accordance with the rules of the invite-

invitation applicable.

Section 33

In terms of the management of the area goods results in such receipt.

all directly to the Regional Kas.

The Third Section

Tata Cara Acquisition and deletion

Goods and Services

Article 34

Tata means of procurement of goods and services are performed according to the rules of the invitation-invite

in effect.

Article 35

(1). Any items that are already broken and can no longer be used/lost, not

are efficient for service purposes or according to the applicable laws regulations

may be removed and inventory lists;

(2). Any deletion of items belonging to the area as referred to paragraph (1) of this section, must be

first:

a. For moving goods obtain a DPRD approval, except for the items

certain moves according to the nature and purpose are specified with the Decision

The Regional Head, with first being notified to the DPRD;

b. For items not moving for buildings and special buildings for

re-built the removal with the DPRD approval;

c. For non-mobile items are specified with the Regional Head's Decision

after receiving the DPRD approval.

(3). Area items that are removed as specified in paragraph (1) and (2) of this section

are resolved through:

a. Sales/auction;

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b. Donated to other parties;

c. Annihilation.

(4). Sales/auction results must be provided with a full area of the Regional Kas;

(5). Removal of regional goods as specified in paragraph (1) of this section, implemented through

organizing committee of regional goods designated by the Regional Chief Decision.

Fourth Section

Local Government Finance Accounting

Section 36

Local Finance and Regional Financial Accountancy guidelines

Government accounting applicable.

BABV

CALCULATIONS APBD

Article 37

(1). Each end of the Regional Head Budget Year makes a calculation of the APBD that

contains a comparison between the realization of the implementation of the APBD compared to the APBD;

(2). The APBD calculation must calculate the difference between the realization of the receipt with the budget

spend by explaining the budget;

(3). The APBD count is set at least 3 (three)

months after the end of the year of the Budget in question.

BAB VI

RESPONSIBILITIES

FINANCIAL AREA

Article 38

(1). Section Chief delivers quarterly report of implementation of APBD to DPRD;

(2). Quarterly reports as specified by paragraph (1) of this section, relayed

slow 1 (one) months after the end of the corresponding quarterly;

(3). The quarterly report charge of APBD as referred to paragraph (1) of this Financial oversight;

Article 4: Clear enough

Section 5 Verse (1): All Regional Reforms and Relevant Regional Expenses

with the implementation of the deconcentration or hosting duties are

acceptance and expenses in the framework of decentralization

Verse (2): Quite clear

Section 6: Budget with performance approach is a budget system that

priorites the achievement of job outcomes or out put and planning

the cost allocation or input specified.

Article 7: The provisions of section mi mean the arp>planning and execution of work over internal supervising officials

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finance, the internal supervising officer of the financial remains

reports on the results of the supervision to the Regional Chief.

Pasa143 s/d section 44: Clear enough.

Article 45 paragraph (1): The region loss referred to in This verse is the real

and definitely the number. Included in the area's loss is

payment to an unentitled area or body. By

as it is any person or body that accepts the payment

it belongs in the doing of the action against

the law.

Verse (2): Clear enough.

Article 46 s/d section 50: Clear enough

THE LEAF OF THE COUNTY OF BIMA REGENCY 2005 NUMBER 02