Penjelasan Flowchart
B. Prosedur Penyusunan Laporan Keuangan kementerian negara/lembaga
Tahapan perekaman dokumen sumber sampai dengan pelaporan keuangan adalah sebagai berikut:
Tingkat UAKPA
Kegiatan Harian, Bulanan, Triwulanan, Semesteran dan Tahunan.
• Menerima dan memverifikasi dokumen sumber transaksi keuangan dan barang milik negara.
• Menyampaikan dokumen sumber transaksi yang mendukung kapitalisasi nilai BMN kepada UAKPB.
• Menerima dan memproses ADK BMN dari UAKPB setiap bulan.
• Merekam dokumen sumber.
• Mencetak dan memverifikasi RTH dengan dokumen sumber.
• Melakukan posting data untuk seluruh transaksi keuangan dan BMN setiap bulan.
• Mencetak dan memverifikasi buku besar.
• Mencetak dan mengirim laporan keuangan beserta ADK ke KPPN setiap bulan.
• Melakukan rekonsiliasi data dengan KPPN dan menandatangani Berita Acara Rekonsiliasi dan melakukan perbaikan data jika terdapat kesalahan pada data UAKPA.
• Mencetak Neraca, Laporan Realisasi Anggaran, dan menyampaikannya ke UAPPA-W/UAPPA-E1 beserta ADK setiap bulan.
• Menyusun Catatan atas Laporan Keuangan dan menyampaikan ke UAPPA-W/UAPPA-E1 setiap semester.
Lampiran 8.1 Form IFR 1 – A
Current Year Cumulative Current Year Cumulative Current Year Cumulative Quarter To date To date Quarter To date To date Quarter To date To date
1 2 3 4 5 6 7 8=2/5 9 =3/6 10 =4/7
Source of Fund GOI : A PBN
The World Bank
Total Sources of Funds
Uses of Fund (by Category)
Civil Works under part 1 of the project
Goods, Non Consulting Services, Consulting Services and
Incremental Operating Cost under part 2 of the project
Goods, Non Consulting Services, Consulting Services and
Incremental Operating Cost under part 3 of the project
Goods, Non Consulting Services, Consulting Services and
Incremental Operating Cost under part 4 of the project
Non Bank Finance (Rupiah Murni)
Unallocated
Total Uses of Fund
Note :
Western Indonesia National Roads Improvement Project Project Sources and Uses of Funds
A ctual Planned Variance in % For the Quarter ending March 31, 2014
IBRD Loan No. 8043 - ID
Lampiran 8.2 Form IFR 1 – B
GOI GOI GOI
APBN APBN APBN
1 2 3 4 5 6 7 8 9 10
1 Civil Works under part 1 of the project
01. Krui - Biha
02. Padang Sawah - Sp.Empat/Inc Air Gadang Brgd 03. Manggopoh - Padang Sawah
04. Ipuh - Bantal
17. Sp.Gng Kemala - Pugung Tampak 05. Simpang Rampa - Poriaha 11. Bantal - Mukomuko 13. Sp Rukis - Tj Kemuning 06. Ps. Pedati - Kerkap 19. Lais - Bintunan 15. Sibolga - Batas Tapsel 08. Bts.Kota Pariaman - Manggopoh 10. Simpang Empat - Sp.Air Balam 07. Indrapura - Tapan 12. Kambang - Indrapura 14. Painan - Kambang
16. Seblat - Ipuh, Inc Air Lalang/Guntung Brgd 20. Lubuk Alung - Sicincin
21. Lubuk Alung - Kuraitaji
18. Mukomuko - Batas Sumbar **
09. Rantau Tijang - Kota Agung **
2
Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 2 of the project
3 Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 3 of the project
4 Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 4 of the project
5 Unallocated
T O T A L
For the Quarter ending March 31, 2014
In IDR
WB
Western Indonesia National Roads Improvement Project
TOTAL WB TOTAL
Cummulative Uses of Funds by Project Activity
Current Quarter Year to date Cummulative To date
Project Activities
WB TOTAL
IBRD Loan No. 8043 - ID
Lampiran 8.3 Form IFR 1 – C
in IDR 000's
(a) (b) ( c )=(a)+(b) (d) (e) (f)
Cash Requirement Cash Requirement T ot al Cash GOI W B W B
for for Requirement for Cash Requirement
Quart er ending Quart er ending six mos. Ending for Six mos. Ending
30-Jun-14 30-Sep-14 30-Sep-14 30-Sep-14 30-Sep-14 30-Sep-14
(IDR) (IDR) (IDR) (IDR) (IDR) (IUSD)
1 2 3 5 6 7 8
1 Civil Works under part 1 of the project
01. Krui - Biha
02. Padang Sawah - Sp.Empat/Inc Air Gadang Brgd 03. Manggopoh - Padang Sawah
04. Ipuh - Bantal
17. Sp.Gng Kemala - Pugung Tampak 05. Simpang Rampa - Poriaha 11. Bantal - Mukomuko 13. Sp Rukis - Tj Kemuning 06. Ps. Pedati - Kerkap 19. Lais - Bintunan 15. Sibolga - Batas Tapsel 08. Bts.Kota Pariaman - Manggopoh 10. Simpang Empat - Sp.Air Balam 07. Indrapura - Tapan
12. Kambang - Indrapura 14. Painan - Kambang
16. Seblat - Ipuh, Inc Air Lalang/Guntung Brgd 20. Lubuk Alung - Sicincin
21. Lubuk Alung - Kuraitaji 18. Mukomuko - Batas Sumbar ** 09. Rantau Tijang - Kota Agung **
2 Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 2 of the project
3
Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 3 of the project
4
Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 4 of the project
5 Unallocated
Total
Cash Requirement for Six mos. Ending Disbursement
Cat egory
Western Indonesia National Roads Improvement Project
Project Cash Forecash
For the Quarter ending March 31, 2014 IBRD Loan No. 8043 - ID
Lampiran 8.4 Form IFR 1 – D
Bank Indonesia Account No: 601.306.411.980
in USD
Part I
1. Cummulative advances to end of current reporting period 2. Cummulative expenditures to end of last reporting period 3. Outstanding advances to be accounted (1-2)
Part II
4. Opening SA balance at beginning of reporting period (as of January 01, 2014) 5. Add/Substract:Cummulative adjustments (if any) *)
6. Advances from the World Bank during reporting period 7. add 5 and 6
8. Outstanding advances to be accounted for (4+7)
9. Closing SA balance at end of current reporting (as of March 31, 2013) 10. Add/substract; cummulative adjusment (if any) **) 11. Expenditures for current reporting period
12. Add 10+11 13. Add 9+12
14. Difference (if any) 8-13 ***)
Part III
15. Total Forecasted amount to be paid by World Bank 16. Less: Closing SA balance after adjustment
17. Cummulative adjustment (if any) ****) 18. Add 16+17
19. Cash requirement from WB for next six months (15-18)
Rounding
===================
* Explanation for item 5 (if not zero): Amount (+/-) Remarks
** Explanation for item 10 (if not Zero): Amount (+/-) Remarks
*** Explanation for item 14 (if not Zero): Amount (+/-) Remarks
**** Explanation for item 17 (if not Zero): Amount (+/-) Remarks
Western Indonesia National Roads Improvement Project Loan IBRD No. 8043-ID
Special Account Activity Statement
for the Reporting Period of January - March 2014
Lampiran 8.5 Form IFR 1 – E
in USD
Det ail of Loan Expendit ures Remaining
Cat egory Allocat ion Disbursement Current Cumulat ive Loan Quart er t o dat e Allocat ion
1 2 3 4 5 6 7 8 = 3 - 6 9 = 3 - 6
1 Civil Works under part 1 of the project
01. Krui - Biha
02. Padang Sawah - Sp.Empat/Inc Air Gadang Brgd 03. Manggopoh - Padang Sawah
04. Ipuh - Bantal
17. Sp.Gng Kemala - Pugung Tampak 05. Simpang Rampa - Poriaha 11. Bantal - Mukomuko 13. Sp Rukis - Tj Kemuning 06. Ps. Pedati - Kerkap 19. Lais - Bintunan 15. Sibolga - Batas Tapsel 08. Bts.Kota Pariaman - Manggopoh 10. Simpang Empat - Sp.Air Balam 07. Indrapura - Tapan
12. Kambang - Indrapura 14. Painan - Kambang
16. Seblat - Ipuh, Inc Air Lalang/Guntung Brgd 20. Lubuk Alung - Sicincin
21. Lubuk Alung - Kuraitaji
18. Mukomuko - Batas Sumbar **
09. Rantau Tijang - Kota Agung **
2
Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 2 of the project
3
Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 3 of the project
4
Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 4 of the project
5 Unallocated
Note :
For the Quarter ending March 31, 2014 Disbursement and Expenditures Status
Western Indonesia National Roads Improvement Project
Loan
Cat Expendit ures not yet
replenish
Remaining Amount of Cont ract IBRD Loan No. 8043 - ID
Lampiran 8.6 Form IFR 1 – F
Disbursement Category : 1. CIVIL WORKS
SP2D GOI Bor.Ref WB (PLN) Charge to WB Total Invoice
No. Comp APBN SPM - $ SPM-RP
Number/ Amount Number/ Amount Number/ Amount Bor.Ref No/ Amount Amount
Date Rp. Date Rp. Date Rp. Value Date Rp. US $
1 2 3 4 5 6 7 8 9 10 11 12 13 14=7+11 15
1 Krui - Biha
01-26/04-WINRIP-WP1/CE/A/8043/11-13 Tanggal 14 November 2013
2 Padang Sawah - Sp.Empat Including Air Gadang Bridge
39-06/02-WINRIP-WP1/CE/A/8043-ID/12-13 Tanggal 06 December 2013
3 Manggopoh - Padang Sawah
40-06/03-WINRIP-WP1/CE/A/8043-ID/12-13 Tanggal 06 December 2013
4 Ipuh - Bantal
01-26/04-WINRIP-WP1/CE/A/8043/11-13 Tanggal 14 November 2013
Western Indonesia National Roads Improvement Project
Expenditures for Contracts Subject to Prior Review Summary Statement
Rp US $
For the Quarter ending March 31, 2014
Date/ Page/No. Reference Contract
Name
IBRD Loan No. 8043 - ID
Lampiran 8.7 Form IFR G – IOC
Disbursement Category :
2. Goods, Non Consulting Services, Consulting Services and Incremental Operating Cost under part 2 of the project
SP2D GOI SP2D WB (PLN) Reference SA (RKBI) Total Invoice
No. Comp APBN SPM - $ SPM-RP
Number/ Number/ Amount Number/ Amount Number/ Amount Amount
Date Date Rp. Date Rp. Date Rp. US $
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Western Indonesia National Roads Improvement Project
For the Quarter ending December 31 2013
Expenditures for Contracts Not Subject to Prior Review (SOE)
Summary Statement
Reference Contract
Date/ Page/No. Rp USD
Name
IBRD Loan No. 8043 - ID