JAKARTA - The Ministry of Finance (Kemenkeu) has released regulations regarding budget management and the use of assets for ministries/agencies (K/L) in the Red and White Cabinet, namely the Minister of Finance Regulation (PMK) Number 90 of 2024.
Deputy Minister of Finance (Wamenkeu) Suahasil Nazara explained that the PMK was following up on Presidential Regulation (Perpres) 139/2024 which mandated the Ministry of Finance to issue regulations governing the use of assets and budgets for new Ministries / Agencies.
"PMK has been issued, namely PMK 90/2024 which was signed on November 4, including regulating the use of assets, budget use, and budget share numbers from the new K/L," said Suahasil quoting Antara.
In parallel, the Presidential Decree regarding K/L began to be issued one by one. This is a guideline for the allocation of the Budget Implementation List (DIPA) which is planned to come out at the end of November or early December 2024.
According to Suahasil, the completion of the 2024 State Budget will continue to be carried out by all Ministries/Agencies with guidelines on the mechanisms regulated in PMK 90/2024.
President Prabowo Subianto's quick wins program which has been included in the 2025 State Budget will also be issued in the form of DIPA and implemented since the beginning of the 2025 State Budget implementation.
Meanwhile, programs that are still in the planning stage by K/L will be discussed this month, so that they can be budgeted and implemented starting in early 2025.
"Each K/L is now working to formulate its activities and activities which will be budgeted for in the 2025 State Budget," said Suahasil.
The details of PMK 90/2024 regulate the implementation of the use of budgets and Assets during the transition period for TA 2024 and TA 2025 in K/L which underwent changes. In Article 2, it is explained that the K/L includes K/L which undergoes changes in the nomenclature, separation, merger, and newly formed.
Then, Article 3 explains that the finance minister has determined the budget section code for the K/L to accelerate the implementation of the budget and use of the assets of the 2024 FY and 2025 K/L TA listed in Article 2.
K/L, which has undergone changes in the nomenclature, continues to carry out programs/activities in the budget section listed in DIPA FY 2024.
If needed, K/L can apply for a revision of DIPA in accordance with the provisions, with the deadline for submitting a revision until November 29, 2024. The Directorate General of Budget (DJA) will complete the revision no later than two working days after the complete document is received.
For K/L who experience separation, they can use DIPA FY 2024 with revision or selection of DIPA separation. DJA will issue a letter of appointment of K/L the supervisor within one day after the promulgated rules. K/L the supervisor will use the budget allocation to fund the duties and functions of the K/L resulting separation.
The application for a revision of the DIPA FY 2024 by the K/L of the supervisor must also be submitted no later than November 29, 2024, with a completion process of two working days.
Meanwhile, for K/L which is separate from the budget separation mechanism, the Ministry of Finance and K/L will map relevant programs/activities in accordance with national priorities. Priority budget allocation includes contracting work completion, personnel spending, social assistance spending, government assistance, and remaining inventory money. Revision of DIPA for K/L separation results must be submitted no later than November 15, 2024.
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For K/L who experienced the merger, they continued to carry out DIPA TA 2024 until December 31, 2024. If there is a need to integrate programs/activities, the DIPA revision must be carried out no later than November 29, 2024.
Meanwhile, the newly formed K/L will be under the auspices of the Ministry of State Secretariat or other K/L appointed by DJA on behalf of the finance minister.
For a separate K/L and implementing a financial pattern, the general service agency (BLU) must agree on the status of the work unit submitted to the finance minister no later than November 11, 2024. If the agreement is not reached, the finance minister will determine the status. The rates and remuneration that apply before this regulation will remain in use until a new provision is issued.
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