MINISTRY OF FINANCE REGULATION
No. 67/PMK.05/2007

CONCERNING
THE IMPOSITION OF SANCTION IN THE FRAMEWORK
OF MANAGING AND DISCIPLINING GOVERNMENT ACCOUNTS
IN STATE MINISTRIES/INSTITUTIONS/OFFICES/WORKING UNITS

THE MINISTER OF FINANCE,

Considering:

• a. that in the framework of managing and disciplining government accounts in state ministries/institution, the Minister of Finance stipulated Minister of Finance regulation No. 57/PMK.05/2007 on Management of Accounts Belonging to State Ministries/Institutions/Offices/Working Units and Regulation of the Minister of Finance No. 58/PMK.05/2007 on Disciplining of Government Accounts in State Ministries/Institutions;
• b. that in order to ensure the orderly and accountable management of the accounts, it is deemed necessary to impose sanction on disobedient state ministries/institutions;
• c. that based on the considerations as described in paragraph a and b, it is necessary to stipulate a Minister of Finance regulation concerning the Imposition of Sanction in the Framework of Managing and Disciplining Government Accounts in State Ministries/Institutions/Offices/Working Units;

In view of:

• 1. Law No. 1/2004 concerning State Treasury (Statute Book of 2004 No. 5, Supplement to Statute Book No. 4355);
• 2. Presidential Decree No. 20/P/2005
• 3. Regulation of the Minister of Finance No. 57/PMK.05/2007 concerning Management of Accounts Belonging to State Ministries/Institutions/Offices/Working Units;
• 4. Regulation of the Minister of Finance No. 58/PMK.05/2007 concerning Disciplining of Government Accounts in State Ministries/Institutions;

HAS DECIDED:

To stipulate:

MINISTRY OF FINANCE REGULATION CONCERNING THE IMPOSITION OF SANCTION IN THE FRAMEWORK OF MANAGING AND DISCIPLINING GOVERNMENT ACCOUNTS IN STATE MINISTRIES/INSTITUTIONS/OFFICES/ WORKING UNITS

CHAPTER I
GENERAL PROVISION

Article 1

In this regulation, the meaning of:

• 1. State General Treasurer is the Minister of Finance.
• 2. Proxies of State General Treasurer are central and regional proxies of the State General Treasurer.
• 3. Central Proxy of the State General Treasurer is the Director General of Treasury Affairs.
• 4. Regional Proxies of the State General Treasurer are Heads of State Treasury Service Offices (KPPN).
• 5. Accounts of State Ministries/Institutions/Offices/Working Units, hereinafter called Accounts are accounts belonging to State Ministries/Institutions/Offices/Working Units.
• 6. Offices/Working units are units of vertical institutions subordinate/within the state ministries/institution and working units of regional apparatuses managing funds of de-concentration and assisting tasks.
• 7. State General Cash Account is an account saving state money, which is stipulated by the Minister of Finance as the State General Treasurer to accommodate the whole state revenue and to pay the whole state expenditure at Bank Indonesia.
• 8. Temporary Freezing of Account is temporary closure of accounts belonging to State Ministries/Institutions/Office/Working Units to prevent transactions of revenue and/or expenditure.

CHAPTER II
SANCTION

Article 2

The state general treasurer/proxies of the state general treasurer are authorized to impose sanction in the form of temporary freezing of accounts and closure of accounts.

Part One
Temporary Freezing of Account

Article 3

The state general treasurer/proxies of the state general treasurer are authorized to freeze accounts temporarily in the case of:

• 1. minister/leaders of institutions/heads of offices/working units opening the accounts without approval of the State General Treasurer/Proxies of the State General Treasurer;
• 2. ministers/leaders of institutions/heads of offices/working units who do not report the opening of the accounts to the State General Treasurer/Proxies of the State General Treasurer in not later than 5 (five) working days as from the date of opening of the accounts;
• 3. ministers/leaders of institutions/heads of offices/working units not submitting application for approval to the State General Treasurer/Proxies of the State General Treasurer if the accounts are opened before the enforcement of Regulation of the Minister of Finance No. 47/PMK.05/2007 on the Management of Accounts belonging to state ministries/institutions/offices/working units;
• 4. ministers/leaders of institutions/heads of offices/working units not presenting the managed accounts in financial statements of the state ministries/institutions/ offices/working units.

Article 4

The temporary freezing of the accounts as described in Article 3 is executed by the State General Treasurer/Central and Regional Proxies of the State General Treasurers by conveying written request to the central bank/commercial banks/post offices by using the form in Attachment I of this Regulation with a copy made available to the said ministers/leaders of institutions/heads of offices/working units.

Article 5

The state general treasurer/proxies of the state general treasurers are authorized to lift up the sanction of temporary freezing of accounts in the case of:

• 1. the accounts opened by ministers/leaders of institutions/heads of offices/working units already securing approval from the State General Treasurer/Proxies of the State General Treasurer;
• 2. minister/leaders of institutions/heads of offices/working units already reporting the opening of the accounts to the State General Treasurer/Proxies of the State General Treasurer;
• 3. ministers/leaders of institutions/heads of offices/working units already submitting application for approval to the State General Treasurer/Proxies of the State General Treasurer if the accounts are opened before the enforcement of Regulation of the Minister of Finance No. 57/PMK.05/2007 on the Management of Accounts belonging to state ministries/institutions/offices/working units;
• 4. ministers/leaders of institutions/heads of offices/working units already improving financial statements of the state ministries/institutions/offices/working units by presenting the managed accounts wholly.

Article 6

The sanction of temporary freezing of the accounts as described in Article 2 is abrogated by the State General Treasurers by conveying written request to the control bank/commercial banks/post offices by using the form in Attachment II to this regulation with a copy made available to the said ministers/leaders of institutions/heads of offices/working units.

Part Two
Closure of Account

Article 7

Accounts which are not or no longer used in accordance with the goals of their opening must be closed by the ministers/leaders of institutions/heads offices/working units and their balance is transferred to the account of the state general treasurer at Bank Indonesia.

Article 8

The State General Treasurer/Central and Regional Proxies of the State General Treasurer are authorized to close accounts and transfer their balance to the account of the State General Treasurer in the case of:

• a. the accounts as described in Article 7 being not closed by the ministers/leaders of institutions/heads of offices/working units.
• b. Ministers/leaders of institutions/heads of offices/working units in 30 (thirty) days after the temporary freezing not taking follow up to the frozen accounts as described in Article 3.

Article 9

The closure of accounts and transfer of balance as described in Article 8 are executed by the State General Treasurer/Central and Regional Proxies of the State General Treasurer by conveying written request to the central bank/commercial banks/post offices by using the form in Attachment III of this Regulation with a copy made available to the said ministers/leaders of institutions/heads of offices/working units.

CHAPTER III
CONCLUSION

Article 10

This Regulation comes into force as from the date of stipulation.

For Public notice, this Regulation shall be published in State Gazette of the Republic of Indonesia.

Stipulated in Jakarta
On June 26, 2007
THE MINISTER OF FINANCE
Signed,
SRI MULYANI INDRAWAT