COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 238/PMK.05/2011 CONCERNING

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1 COPY OF REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA NUMBER 238/PMK.05/2011 CONCERNING GENERAL GUIDELINES OF GOVERNMENT ACCOUNTING SYSTEM BY THE GRACE OF GOD ALMIGHTY THE MINISTER OF FINANCE Considering In View of : in order to implement the provisions of Article 6 paragraph (4) of Government Regulation Number 71 of 2010 concerning the Government Accounting Standards, it is necessary to stipulate a Regulation of the Minister of Finance on General Guidelines of Government Accounting System; : 1. Government Regulation Number 71 of 2010 concerning Government Accounting Standards (State Gazette of the Republic of Indonesia of 2010 Number 123, Supplement to State Gazette of the Republic of Indonesia Number 5165); 2. Presidential Decree Number 56/P of 2010; DECIDES: To stipulate : REGULATION OF THE MINISTER OF FINANCE CONCERNING GENERAL GUIDELINES OF GOVERNMENT ACCOUNTING SYSTEM CHAPTER I GENERAL PROVISIONS Article 1 In this Regulation of the Minister of Finance: 1. Government Accounting Standards or Standar Akuntansi Pemerintahan, hereinafter referred to as SAP, is the accounting principles applied in preparing and presenting government financial statements. 2. Government Accounting System is a systematic series of procedures, organizers, tools, and other elements to realize the accounting functions from transaction analysis to financial reporting within government organizations. 3. Budget Realization Report or Laporan Realisasi

2 - 2 - Anggaran, hereinafter referred to as LRA, is a report that provides information on LRA revenue realization, expenditure, transfer, surplus / deficit of LRA and financing, the remaining less / over budget financing respectively compared with the budget in a period. 4. Balance Sheet is a report that presents the financial position information of an entity reporting assets, liabilities, and equity of funds on a particular date. 5. Cash Flow Statements or Laporan Arus Kas, hereinafter referred to as SAR, is a report that provides information about sources, use, changes in cash and cash equivalents during an accounting period, and the balance of cash and cash equivalents at the reporting date. 6. Excess Budget Balance Change Report or Laporan Perubahan Saldo Anggaran Lebih, hereinafter referred to as LPSAL, is a report that presents information SAL increases and decreases in the reporting year consisting of initial SAL, SiLPA / SiKPA, corrections, and final SAL. 7. Operating Report or Laporan Operasional, hereinafter referred to as LO, is a report that provides information regarding all financial operations of the reporting entity as reflected in LO incomes, expenses, and operating surplus / deficit of a reporting entity whose presentation is juxtaposed with the previous period. 8. Equity Change Report or Laporan Perubahan Ekuitas, hereinafter referred to as LPE, is a report that provides information regarding any change in equity consisting of initial equity, surplus / deficit of LO, corrections, and final equity. 9. Notes to Financial Statements or Catatan atas Laporan Keuangan, hereinafter referred to as CaLK, is a report that provides information about a description or a detailed list or analysis of an item value presented in LRA, LPSAL, LO, LPE, Balance Sheet, and LAK in the context of adequate disclosure. Article 2 Provisions on General Guidelines of Government Accounting System as referred to in this Ministerial Regulation aims at providing guidelines for the Government for: a. The preparation of the Government Accounting System which refers to the accrual-based SAP, and b. The implementation of government financial statistics

3 - 3 - for fiscal consolidation and preparation of financial statistics of government nationally. CHAPTER II GOVERNMENT ACCOUNTING SYSTEM Article 3 (1) The Minister of Finance shall prepare the Government Accounting System in Central Government based on the guidelines of the General Guidelines of Government Accounting System. (2) Further provisions concerning Government Accounting System in Central Government as referred to in paragraph (1) shall be regulated by a Regulation of the Ministry of Finance. Article 4 (1) Governor / Regent / Mayor shall set a Government Accounting System in Local Government based on the guidelines of the General Guidelines of Government Accounting System. (2) Government Accounting System in Local Government as referred to in paragraph (1) shall be prepared in accordance with the provisions of legislation on Financial Management. (3) The provisions on the Government Accounting System in Local Government as referred to in paragraph (1) shall be regulated by Governor / Regent / Mayor. Article 5 General Guidelines of Government Accounting System as referred to in Article 3 paragraph (1) and Article 4 paragraph (1) are listed in Appendix, which constitutes an integral and inseparable part of this Ministerial Regulation. Article 6 (1) Government Accounting System in Central Government as referred to in Article 3 paragraph (1) shall produce Central Government Financial Statements (LKPP). (2) Government Accounting System in Local Government as referred to in Article 4 paragraph (1) shall produce Local Government Financial Statements (LKPD). CHAPTER III

4 - 4 - FINANCIAL STATEMENTS Article 7 (1) Central Government shall prepare the Central Government Financial Statements (LKPP) as a form of accountability for the implementation of the State Revenue and Expenditure Budget. (2) Local Government shall prepare the Local Government Financial Statements (LKPD) as a form of accountability for the implementation of the Regional Revenue and Expenditure Budget. (3) LKPP as referred to in paragraph (1) and LKPD as referred to in paragraph (2) shall consist of: a. LRA; b. LPSAL; c. Balance Sheet; d. LO; e. LAK; f. LPE, and g. CaLK. CHAPTER IV FISCAL CONSOLIDATION AND GOVERNMENT FINANCIAL STATISTICS Article 8 (1) Fiscal consolidation and government financial statistics as referred to in Article 2 letter b are the combination of financial data between the central and local governments for fiscal and statistical information needs nationally. (2) Preparation of the Government Accounting System in Central Government and Local Government as referred to in Article 3 and Article 4 shall consider the needs of information required in the context of fiscal consolidation and financial statistics nationally. (3) Further provisions on procedures for fiscal consolidation and government financial statistics shall be governed by a Regulation of the Minister of Finance. CHAPTER V CLOSING Article 9

5 - 5 - This Regulation of the Minister of Finance shall come into force on the date of its promulgation. For public cognizance, this Regulation of the Minister of Finance shall be promulgated by placing it in State Gazette of the Republic of Indonesia. Stipulated in Jakarta on December 23, 2011 MINISTER OF FINANCE Signed, AGUS D.W. MARTOWARDOJO Promulgated in Jakarta On December 28, 2011 MINISTER OF LAW AND HUMAN RIGHTS Signed AMIR SYAMSUDIN STATE GAZETTE OF 2011 NUMBER 899 APPENDIX..