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peraturan menteri keuangan no 168 tahun 2008 tentang hibah
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  MINISTER OF FINANCE REGULATIONNO. 168 / PMK.07/2008REGARDINGLOCAL GRANTCHAPTER IGENERAL STIPULATIONArticle 1In this Minister of Finance Regulation what is meant by :1.   The central government, hereinafter called the Government is 2.   Local government administration is the effectuation of government administration affair byLocal Government and Local legislator ..3.   Local Government are governor, bupati, or mayor , .4.   Head of region is governor for province of bupati for kabupaten region or mayor for city region5.   Part of Finance and Calculation Budget, which further abbreviated to BAPP is the governmentbudget managed by Minister of Finance and the utilization of budget is special in nature andalso it is not included in the Budget of Ministry / Institution / Local Government6.   The Budget User / proxy of budget user of BAPP, which hereinafter abbreviated PA / KPA BAPPis the Minister of Finance or his/her representative responsible on management of finance andcalculation budget.7.   The budget user proxy of Grants for Local Government, hereinafter called KPA-HPD is the officialappointed by the BAPP budget user to perform the authority of budget implementation of grantfor the local government.8.   States budget hereinafter called APBN is the yearly states administration finance planapproved by the Legislator.9.   Local budget hereinafter called APBD is the yearly local government administrations financeplan which was discussed and approved together by Local Government and Local legislator, andwas established with local regulation / Perda.10.   Grant is the voluntary granting with the transfer of right on something11.   Local Grant is aid from the Government or other parties to local government or vice versa whichnot necessary to be paid back.  12.   Foreign grant is every states income in form of foreign exchange and /or foreign exchangewhich is converted rupiah, rupiah, or in form of goods and / or service which was obtained fromforeign grant donor which not necessary to paid back.13.   Foreign loan is one of states financing element either in form of foreign exchange and/orforeign exchange converted to rupiah or in form of goods and/or in form of service obtainedfrom foreign loan donor which must be paid back.14.   Foreign loan donor, hereinafter abbreviated PPLN is the government of a foreign country,multilateral institution, finance foreign institution and non finance foreign institution, as well asnon foreign finance institution, which domiciled and perform business activity outside theRepublic of Indonesias area that give the loan to the Government.15.   Foreign grants donor, hereinafter called PHLN is the government of foreign country, multilateralinstitution, foreign finance institution and non finance institution, as well as non-foreign financeinstitution, that domiciled and perform the business activity outside the Republic of Indonesiasarea that give the grant t Government.16.   Treaty Text of Foreign Loan Agreement, hereinafter abbreviated NPPLN is the treaty text orother text which made to be similar that contains the agreement regarding Foreign loanbetween Republic of Indonesia with PPLN.17.   Treaty Text of Foreign Grant Agreement, hereinafter abbreviated NPHLN is the treaty text orother text which made to be similar that contains the agreement regarding Foreign Grantbetween Republic of Indonesia with PHLN18.   Treaty Text of Local Grant Agreement, hereinafter abbreviated NPHD is the text of grantagreement srcinated from revenue of APBN between Government c.q. Minister of Finance orits proxy with Head of Region or the grants treaty text between the domestic grants donorwith the head of region.19.   The treaty text of subsidiary grant, which hereinafter abbreviated NPPH is the text treaty of foreign subsidiary loan agreement as grant or foreign subsidiary grant between Government c.q.(represent by) Minister of Finance or his/her proxy with Head of Region.20.   States general treasury account, which hereinafter abbreviated RKUN is the account where thestates money is deposited that stipulated by Minister of Finance in charge of States GeneralTreasurer to contain all the states income and pay all the governments spending in centralbank.  21.   Regions General Treasury Account, which hereinafter abbreviated RKUD is the account wherethe regions money is deposited that was stipulated by governor/bupati/mayor to contain all theregions income and pay all the regions spending in the designated bank.22.   Special account is the Government account that existed in Bank of Indonesia or otherGovernments Bank designated by Minister of Finance which was opened to contain the foreignloan and grant fund used for financing the development activity.23.   The activity is part of program that performed by one or more working unit on SKPD / theworking unit of Regions apparatus as part of measured target attainment on a program andconsist of a group of resource mobilization action, in form of personnel (human resource),capital goods including equipment and technology, fund, or combination of several or all typeof the resource as input to produce output in form of goods and service.24.   The Fiscal capacity is a illustration of each regions financial capability which is being reflectedthrough APBDs general income (not include special allocation fund, emergency fund, previousloan fund, and other income that its usage is limited for financing certain disbursement) tofinance the governmental administration task after being reduced by personnel spending andbeing connected with the number of poor population.25.   Fiscal capacity map is the grouping of region based on fiscal capacity index into four groupsnamely Region with very high, high, moderate, and low capacity.26.   Ineligible spending is the spending which is not suitable with the purpose and goal of grantsfund usage as established in NPHD or NPPH or NPHLN or NPPLN.27.   Director General is the Director General of Finance Balance.CHAPTER IISCOPEArticle 2(1)   Regions Grant comprise of :a.   Grant to Local Government; andb.   Grant from the Local Government.(2)   The grant . might be in form of money, goods, and/or service(3)   Grant to Local Government .. might be srcinated from:a.   Government;b.   Other Local Government  c.   Domestic Private Body/ Institution/ organization ; and/ord.   Domestic community group / individual(4)   Grant from the government as meant in sub-clause (3) letter a might be srcinated from :a.   APBNs incomeb.   Foreign loan; and/orc.   Foreign grant;(5)   The grant as meant in sub-clause (4) letter b and c can be srcinated from :a.   Foreign countrys governmentb.   Foreign body / institution;c.   International body / institution; and /ord.   Other donor.Article 3(1)   The grant as meant in Art. 2 sub-clause (3) letter b, c and d is managed and administered inAPBDs mechanism according to the regulatory law.(2)   The grant as meant in Art. 2 sub-clause (4) were managed and administered in APBNsmechanism on BAPP.Article 4(1)   The grant as meant in Art.2 sub-clause (1) letter b is grant from Local Government to theGovernment and/or other Local Government, Private Body/institution/organization, and/orGroup of domestic community/individual .(2)   The grant from Local Government to the Government is being managed and administered inAPBD and APBNs mechanism.(3)   The Grant from Local Government to other local government, domestic body/institution/organization, and/or Group of domestic community/individual is being managedand administered in APBD mechanism according to regulatory law.Article 5(1)   Grant from Local Government to Government constitute the Governments Income(2)   Grant as meant in sub-clause (1) is being managed and administered in APBNs mechanismaccording to regulatory law.
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