a. that in the framework of adjusting Central Government Expenditure Budget with changes of necessities and the acceleration of the achievements of State Ministries Institutions, it is necessary to make amendments to the Central Government Expenditure Budget Details and amendments to Budget Performance List of Year 2008;
b. that based on provisions of Article 2 of Presidential Regulation No. 105/2007 concerning Details of Central Government Expenditure Budget for Fiscal Year 2008, the amendment to details of Central Government Expenditure Budget of Year 2008 shall be stipulated by the Minister of Finance;
c. That based on Regulation of the Minister of Finance No. 80/PMK.05/2007 concerning Guidelines for the Compilation and Examination of Work Plan and Budget of State Ministries/Institutions, and Guidelines for the Compilation, Examination, Ratification and Performance of DIPA for Year 2008, procedure for the revision of DIPA shall be regulated with a separate Regulation of the Minister of Finance;
d. That based on the considerations as intended in paragraph a, paragraph b, and paragraph c, it is necessary to stipulate a Regulation of the Minister of Finance concerning Procedure for amendment Details of Central Government Expenditure Budget and amending the Budget Performance List of Year 2008;
1. Law No. 17/2003 concerning State Finance (Statute Book of the No. 47/2003, Supplement to Statute Book No. 4286);
2. Law No. 1/2004 concerning State Treasury (Statute Book of No. 5/2004, Supplement to Statute Book of the Republic of Indonesia No. 4355);
3. Law No. 45/2007 concerning State Revenue and Expenditure Budget for Fiscal Year 2008 (Statute Book No. 133/2007, Supplement to Statute Book No. 4778);
4. Government Regulation No. 21/2004 concerning Compilation of Work Plan and Budget of State Ministries/Institutions;
5. Presidential Regulation No. 105/2007 concerning Details of Central Government Expenditure Budget for Year 2008;
6. Presidential Decree No. 20/P/2005;
7. Regulation of the Minister of Finance No. 80/PMK.05/2007 concerning Guidelines for the Compilation and Examination of Work Plan and Budget of State Ministries/Institutions, and Guidelines for the Compilation, Examination, Ratification and Performance of DIPA for Year 2008.
THE REGULATION OF THE MINISTER OF FINANCE CONCERNING PROCEDURE FOR AMENDMENT OF CENTRAL GOVERNMENT EXPENDITURE BUDGET DETAILS AND AMENDMENT OF BUDGET PERFORMANCE LIST OF YEAR 2008
(1) Amendment to details of Central Government Expenditure Budget, hereinafter called as Revision of ABPP Details are changes/shifting of budget according to the allocation of Budget Unit per Work Unit (SAPSK) as meant in Presidential Regulation No. 105/2007 concerning Details of Central Government Expenditure Budget for Year 2008.
(2) Amendments to the Budget Performance List, hereinafter called as DIPA Revision, are changes and/or shifting of budget details in DIPA.
Revision of ABPP details covers:
1. Shifting of expenditure budget:
2. Changes of expenditure budget originating from non-tax state revenue (PNBP).
3. Changes of loan ceiling and foreign donation (PHLN) due to launching and acceleration of PHLN withdrawal.
4. Use of expenditure budget originating from PNBP above the APBN ceiling for high education institutions not within State Owned Legal Entity (PT non-BHMN).
5. Changes of budget to the extent it is still within a province/regency/city for activities performed in the framework of aid mission, or within a province for activities performed in the framework of de-concentration.
6. Changes of budget between provinces/regencies/cites for operational activities performed by organization units at central level, and by vertical agencies in the region.
7. Changes of loan ceiling and foreign donation (PHLN) due to changes of foreign exchange rate, provided such changes occur after a contract had been signed.
(1) Shifting of expenditure budget between activities within a program due to an optimizing result as intended in Article 2 paragraph 1 b is the acquired surplus of fund after the execution and/or signing of contract of an activity the target there-of had been achieved.
(2) Result of the optimizing as intended in paragraph (1) may be used to increase the target or for other activities in the same program.
(1) Changes of expenditure budget originating from PNBP as intended in Article 2 paragraph 2 is the surplus of receipt realization from the target planned in the State Revenue and Expenditure Budget.
(2) The surplus of PNBP as intended in paragrarph (1) may be used by the yielding State Ministries/Institutions in accordance with applicable provisions on usage permit.
(1) Changes of PHLN ceiling as intended in Article 2 paragraph 3 is an increase of PHLN ceiling due to the availability of launched project loans and foreign donations having a multi-years nature and/or acceleration of loan withdrawal that have been approved in the framework of optimizing the utilization of PHLN.
(2) The launched project loans and foreign donations and/or acceleration of loan withdrawal as intended in paragraph (1) does not include PHLN not yet approved in APBN for year 2008 and loans originating from export credit.
(3) The PHLN not yet approved in APBN year 2008 as intended in paragraph (2) are loans/foreign donations where its agreement manuscripts are not yet signed up to the stipulation of APBN for year 2008.
Provisions on the use of expenditure budget from PNBP exceeding APBN ceiling for high education institutions not within State Owned Legal Entity (PT non BHMN) is regulated with a Regulation of the Director General of Treasury.
(1) Revision of ABPP Details is authorized to be performed provided it does not cause:
(2) The operational activities as intended in paragraph (1) a 1 are activities funded by binding personnel expenses and binding goods expenses for the purpose of supporting the performance of its primary mission and functions.
(1) The Secretary General/Main Secretary / Secretary / First Echelon Officials of State Ministries/Institutions as budget user proxies submit proposal for the revision of ABPP Details to the Minister of Finance c.q. Director General of Budget with a copy to the Director General of Treasury.
(2) The proposal for the revision of ABPP Details should be attached with at least:
(1) The Director General of Budget performs examination on the submitted proposed ABPP Details Revision after the whole documents had been received completely by paying due observance on the substance of the revision, limitation of revision, and authority of stipulation.
(2) Based on the examination as intended in paragraph (1), the Director General of Budget shall stipulate the Revision of ABPP Details which should be set forth in the SAPSK changes in 5 (five) working days at the latest.
(3) The Director General of Budget submits the SAPSK changes to Director General of Treasury and the Secretary General/Main Secretary/Secretary/ First Echelon Officials of State Ministries/Institutions as budget user proxies.
(4) Based on the SAPSK change as intended in paragraph (2), the Secretary General / Main Secretary / Secretary / First Echelon Officials of State Ministries/ Institutions as budget-user proxies, compile and sign the DIPA Revision, and then submit it to the Director General of Treasury.
(5) The SAPSK change as intended in paragraph (2) then becomes a basis for the ratification of DIPA Revision by the Director General of Treasury on behalf of the Minister of Finance.
(1) For any Revision of ABPP Details stipulated in SAPSK changes as meant in article 9 sub-article (2), copies should be sent to RI Parliament by the Director General of Treasury on behalf of the Minister of Finance.
(2) All SAPSK changes as intended in paragraph (1) shall be reported by the Director General of Budget on behalf of the Minister of Finance to RI Parliament in the amended APBN (APBN-P) and/or Financial Report of the Central Government (LKPP).
(3) Changes of detail/shifting that is reported in APBN-P as intended in paragraph (2), is changes of SAPSK that is proposed before APBN-P is proposed to the RI Parliament.
(4) Changes/shifting of details reported in APBN-P as intended in paragraph (2) are the SAPSK changes performed during year 2008.
(5) Diagram of Procedure for the Revision of ABPP Details is as stipulated in the attachment of this Regulation of the Minister of Finance.
(1) Budget Users/Budget User Proxies are authorized to make DIPA Revision and to submit a request for the ratification of the DIPA Revision to the Director Generai of Treasury/Head or Regional Office of the Directorate General of Treasury.
(2) DIPA Revision is ratified by the Director General of Treasury of the Head of Regional Office of the Directorate General of Treasury.
(3) DIPA Revision is made:
(1) Ratification of DIPA Revision as meant in article 11 sub- article (3) letter a is performed based on Revision of ABPP Details stipulated in SAPSK amendment, covering:
(2) Ratification of DIPA Revision meant in article 11 sub- article (3) letter b covers:
(3) Revisions are authorized to be made by Budget Users/ Budget User Proxies on condition:
(4) The revision as intended in paragraph (3) is made by cnanging Activities Operational Guidelines and related RKA-KL documents. and further to submit Computer Data File (ADK) of the RKAKL changes to the Diector of Budget Execution / Head of the local Regional Office of the Directorate General of Treasury for the up-dating of DIPA data with a copy submitted to the related KPPN.
(1) Ratification of DIPA Revision is regulated as follows:
(2) In the ratification of the revisions, it is not authorized to reduce the ceiling of Expenditure/sub-activities/Activities on DIPA which had been contracted and/or the liquidation of its fund had been executed.
(3) The time limit for the ratification of DIPA Revision is five (5) working days at the latest after the proposal for the ratification of the revision with supporting data had been received completely.
(4) Distribution of the ratified DIPA Revision is regulated as follows:
(5) DIPA Revisions ratified by Head of the Directorate General of Treasury Regional Offices must be reported to the Director General of Treasury c.q. Director of Finance Performance each month with all ADK for those that were reported as of its revision as well as those not reported.
For the purpose of acquiring accurate data, the Directorate General of Budget, Directorate General of Treasury and Work Units perform up-dating of budget data based on the ratified DIPA Revision.
(1) Revision of ABPP details requiring the approval of RI Parliament shall be submitted to the Minister of Finance c.q. Director General of Budget to be further submitted to RI Parliament for approval.
(2) Time limit for the submission of ABPP details revision for APBN and APBN-P is October 31, 2008, whereas for work units of PT Non-BHMN, the submission and stipulation of ABPP details revision is December 31, 2008.
(3) Provisions on the procedure of DIPA Revision for BLU work units shall be regulated with a separate Regulation of the Minister of Finance.
Technical provisions required in the context of executing this Regulation of the Minister of Finance shall further be stipulated by the Director General of Budget and Director General of Treasury jointly or severally according to its field of duty respectively.
By the time this Regulation of the Minister of Finance commences to come to effect, provisions in Attachment II Chapter IV paragraph C of Regulation of the Minister of Finance No. 80/PMI.05/2007 concerning Guidelines for the Compilation and Examination of RKAKL, and Guidelines for the Compilation, Examination, Ratification and Performance of DIPA in Fiscal Year 2008 shall be revoked and declared null and void.
(1) This Regulation of the Minister of Finance shall come into force from the date of stipulation and has a retroactive power since January 1, 2008.
(2) Regulation of the Minister of Finance concerning Procedure for the Amendment of Expenditure Budget Details of the Central Government and Amendment of Budget Performance List Year 2008 remains in force for the following fiscal years to the extent it is not regulated otherwise.
(3) For public cognizance, this Regulation of the Minister of Finance shall be published by placing it in the State Gazette of the Republic of Indonesia.
Stipulated in Jakarta
on March 31, 2008
THE MINISTER OF FINANCE
signed,
SRI MULYANI INDRAWATI