Purbaya Publishes New Rules For Unfinished Project Payments At The End Of The Fiscal Year

JAKARTA - Minister of Finance Purbaya Yudhi Sadives has set new rules regarding the payment procedures for government projects that have not been completed until the close of the fiscal year.

This policy is intended to ensure that the budget management process at the end of the year is more orderly, efficient, effective, and accountable.

This provision is stated in the Minister of Finance Regulation (PMK) Number 84 of 2025 concerning the Mechanism of Budget Implementation of Unresolved Works at the End of the Fiscal Year through a Shelter Account, which is valid since it was promulgated on November 26, 2025.

"To realize the implementation of the budget at the end of the fiscal year which is more orderly, effective, efficient and accountable, it is necessary to perfect PMK Number 109 of 2023 concerning the Mechanism for the Implementation of Budget on Unresolved Works at the End of the Fiscal Year," the regulation said, quoted Friday, November 28.

In this new regulation, the government stipulates that payments for work that have not been completed by the end of the fiscal year can be made through a holding account.

The accounts consist of Budget Year-End Shelter Accounts (RPATA) and RPATA of Public Service Agency (BLU).

"RPATA is used to accommodate funding for work that has not been completed by the end of the fiscal year, with sources of funds apart from non-BLU state revenues," wrote Article 3 paragraph (1).

The management of RPATA is the responsibility of the Director of State Treasury Management (PKN) at the Directorate General of Treasury as the Attorney General of Central BUN.

The Director of PKN opened the account at Bank Indonesia according to the currency used in the contract and allowed the funds in it to be reused in the following fiscal year.

"The Director of PKN has opened, transferred books, lost and closed the RPATA according to the PMK regarding the management of accounts belonging to the state's general treasurer," wrote Article 6.

To place funds on the RPATA, the commitment-making official (PPK) is obliged to calculate the value of the work that can or cannot be completed until December 31.

In addition, the PPK must also apply for a shelter SPP by attaching a minimum contract document, contract control card, and an absolute responsibility statement letter.

Article 16 stipulates that projects that cannot be completed by the end of the fiscal year can be given an additional time of up to a maximum of 90 calendar days after the contract ends.

"The opportunity to complete the work beyond the end of the fiscal year is used for certain jobs as stated in the attachment letter E or whose contracts are signed no later than November 30," the regulation explained.

Sementara untuk pekerjaan di luar kategori tersebut, menteri atau pimpinan lembaga dapat mengajukan permohonan perpanjangan waktu kepada Menteri Keuangan paling lambat 15 Desember.

Adapun proyek yang diajukan harus memiliki progres sedikitnya 75 persen dari nilai kontrak pada 31 Desember, baik untuk pekerjaan konstruksi, kontrak tahunan, maupun kontrak tahun jamak di akhir masa kontrak.

"Pekerjaan sebagaimana dimaksud tidak termasuk pengadaan alat utama sistem persenjataan Tentara Nasional Indonesia yang menggunakan rekening dana cadangan alutsista," tuturnya.

Meanwhile, for jobs outside the category, ministers or heads of institutions can apply for an extension of time to the Minister of Finance no later than December 15.

The project submitted must have a progress of at least 75 percent of the contract value on December 31, both for construction work, annual contracts, and multi-year contracts at the end of the contract period.

"The work as referred to does not include the procurement of the main equipment for the Indonesian National Army weapon system which uses the defense fund account for defense equipment," he said.