BUPATI POHUWATO PROVINSI GORONTALO
PERATURAN DAERAH KABUPATEN POHUWATO NOMOR IOTAHUN 201 5
TENTANG
PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2 0 1 4
DENGAN RAHMAT TUHAN YANG MAHA ESA BUPATI POHUWATO,
M en im b an g : a. b a h w a u n tu k m e la k s a n a k a n k e te n tu a n P a sa l 3 2 0 a y a t (1) U n d a n g -U n d a n g Norrior 23 T a h u n 2 0 1 4 te n ta n g P e m e rin ta h a n D a era h se b a g a im a n a te la h d iu b a h d e n g an U n d a n g -U n d a n g Nom or 9 T a h u n 2 0 1 5 , K epala D a era h m e n y a m p a ik a n ra n c a n g a n P e ra tu ra n D a e ra h te n ta n g p e rta n g g u n g ja w a b a n p e la k s a n a a n A n g g aran P e n d a p a ta n d a n B elan ja D a era h (APBD) K epada D ew an P erw ak ilan R ak y at D a e ra h (DPRD);
b. b a h w a p e rta n g g u n g ja w a b a n p e la k s a n a a n APBD T a h u n 2 0 1 4 d ilam p iri la p o ra n k e u a n g a n y a n g te la h d ip e rik sa oleh B a d a n P e m erik sa K eu an g a n p alin g la m b a t 6 (enam) b u la n se te la h ta h u n a n g g a ra n b e ra k h ir;
c. b a h w a b e rd a s a rk a n p e rtim b a n g a n se b a g a im a n a d im a k s u d p a d a h u r u f a d a n h u r u f b, p e rlu m e n e ta p k a n P e ra tu ra n D a era h K a b u p a te n P o h u w ato te n ta n g P e rta n g g u n g ja w a b a n P e la k s a n a a n A nggaran P e n d a p a ta n d a n B elan ja D aerah T a h u n A n g g aran 2 0 1 4 ;
M engingat 1. U n d a n g -U n d a n g N om or 12 T a h u n 1985 te n ta n g P ajak B um i d a n B a n g u n a n (L em baran N egara R epublik In d o n e s ia T a h u n 1985 Nomor 68, T a m b a h a n L em b aran N egara R ep u b lik In d o n esia T a h u n 1985 N om or 3312) s e b a g a im a n a telah d iu b a h d e n g a n U n d a n g -u n d a n g N om or 12 T a h u n 1994 (L em baran N egara R epublik In d o n e s ia T a h u n 1994 Nom or 6 2 , T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia T a h u n 1994 N om or 3569); 2. U n d a n g -U n d a n g N om or 28 T a h u n 1999 te n ta n g
P e n y elen g g araan N egara y a n g B e rsih B eb as d a ri K orupsi, K olusi d a n N epotism e (L em baran N egara R epublik In d o n e s ia T a h u n 1999 Nom or 75, T a m b a h a n L em b aran N egara R ep u b lik In d o n e s ia N om or 3851);
3. U n d a n g -U n d a n g N om or 38 T a h u n 2 0 0 3 te n ta n g P e m b e n tu k a n Provinsi G o rontalo (L em baran N egara R ep u b lik In d o n esia T a h u n 2 0 0 3 N om or 2 58, T a m b a h a n L em b ara n N egara R ep u b lik In d o n e sia N om or 4060);
4. U n d a n g -U n d a n g Nom or 6 T a h u n 2 0 0 3 te n ta n g P e m b e n tu k a n K a b u p ate n B one B olango d a n K a b u p a te n P o h u w ato di Provinsi G orontalo (L em baran N egara R ep u b lik In d o n esia Nom or 2 6 T a h u n 2 0 0 3 , T a m b a h a n L em b ara n N egara R ep u b lik In d o n e sia Nom or 4269);
5. U n d a n g -U n d a n g Nom or 17 T a h u n 2 0 0 3 te n ta n g K eu an g an N egara (L em baran N egara R ep u b lik In d o n e sia T a h u n 2 0 0 3 Nom or 47, T a m b a h a n L em b ara n N egara R ep u b lik In d o n e sia N om or 4286);
6. U n d a n g -U n d a n g Nom or 1 T a h u n 2 0 0 4 te n ta n g P e rb e n d a h a ra a n N egara (L em baran N egara R ep u b lik In d o n e sia T a h u n 2 0 0 4 Nom or 5, T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia N om or 4355);
7. U n d a n g -U n d a n g Nom or 15 T a h u n 2 0 0 4 te n ta n g P e m e rik sa a n d a n T an g g u n g J a w a b K e u an g a n N egara (L em baran N egara R ep u b lik In d o n e sia T a h u n 2 0 0 4 Nom or 6 6 , T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia N om or 4389);
8. U n d a n g -U n d a n g Nornor 33 T a h u n 200 4 te n ta n g P e rim b a n g a n K eu an g an A n ta ra P e m e rin ta h P u s a t d a n P e m e rin ta h D a e ra h (L em baran N egara R ep u b lik In d o n e sia T a h u n 2 0 0 4 N om or 126, T a m b a h a n L em b ara n N egara
R ep u b lik In d o n e s ia Nom or 4438);
9. U n d a n g -U n d a n g Nom or 28 T a h u n 2 0 0 9 te n ta n g P ajak D a e ra h d a n R e trib u si D a era h (L em baran N egara R ep u b lik In d o n e s ia T a h u n 2 0 0 9 Nom or 130, T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia Nom or 5049);
10. U n d a n g -U n d a n g Nom or 12 T a h u n 2011 te n ta n g P e m b e n tu k a n P e ra tu ra n P e ru n d a n g -u n d a n g a n (L em baran N egara R epublik In d o n e sia T a h u n 2011 N om or 82, T a m b a h a n L em b ara n N egara R ep u b lik In d o n e s ia Nom or 5234);
11. U n d a n g -U n d a n g N om or 23 T a h u n 2 0 1 4 te n ta n g P e m e rin ta h a n D a e ra h (L em baran N egara R epublik In d o n e s ia T a h u n 2 0 1 4 Nom or 244, T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia N om or 5587);
12. P e ra tu ra n P e m e rin ta h Nom or 20 T a h u n 2001 te n ta n g P e m b in a a n d an P e n g a w asan a ta s P en y elen g g aran P e m e rin ta h a n D a era h (L em baran N egara R epublik In d o n e s ia T a h u n 2001 N om or 41, T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia N om or 4090);
13. P e ra tu ra n P e m e rin ta h Nomor 24 T a h u n 2 0 0 4 te n ta n g K e d u d u k a n P ro to k o ler d a n K eu an g an P im p in an d a n A nggota DPRD (L em baran N egara R ep u b lik In d o n esia T a h u n 2 0 0 4 Nom or 90, T a m b a h a n L em b ara n N egara R ep u b lik In d o n e s ia Nom or 4416) se b a g a im a n a te la h d iu b a h b e b e ra p a kali te ra k h ir d e n g a n P e ra tu ra n P e m e rin ta h Nomor 21 T a h u n 2 0 0 7 (L em baran N egara R ep u b lik In d o n e sia T a h u n 2 0 0 7 N om or 47, T a m b a h a n L em b ara n N egara R ep u b lik In d o n e sia Nom or 4712);
14. P e ra tu ra n P e m e rin ta h Nom or 55 T a h u n 2 0 0 5 te n ta n g D a n a P e rim b a n g an (L em baran N egara R ep u b lik In d o n e sia T a h u n 2 0 0 5 Nom or 137, T a m b a h a n L em b ara n N egara
15. P e ra tu ra n P e m e rin ta h Nom or 56 T a h u n 2 0 0 5 te n ta n g S istem In fo rm asi K eu an g an D a era h (L em baran N egara R ep u b lik In d o n esia T a h u n 2 0 0 5 N om or 138, T a m b a h a n L em b ara n N egara R epublik In d o n e s ia N om or 4575) se b a g a im a n a telah d iu b a h te ra k h ir d e n g a n P e ra tu ra n P e m e rin ta h N om or 65 T a h u n 2 0 1 0 (L em baran N egara R ep u b lik In d o n esia T a h u n 2 0 0 5 N om or 110, T a m b a h a n L em b ara n N egara R epublik In d o n e s ia N om or 5155);
16. P e ra tu ra n P e m e rin ta h Nom or 71 T a h u n 2 0 1 0 te n ta n g S ta n d a r A k u n ta n si P e rn e rin ta h a n (L em baran N egara R ep u b lik In d o n e s ia T a h u n 2 0 1 0 N om or 123, T a m b a h a n L em b ara n N egara R ep u b lik In d o n e s ia Nom or 5165);
17. P e ra tu ra n P e m e rin ta h Nomor 58 T a h u n 2 0 0 5 te n ta n g P en g elo laan K e u an g a n D a e ra h (L em baran N egara R ep u b lik In d o n e s ia T a h u n 2 0 0 5 N om or 140, T a m b a h a n L em b ara n N egara R ep u b lik In d o n e s ia N om or 4578);
18. P e ra tu ra n P e m erin tah N om or 8 T a h u n 2 0 0 6 te n ta n g P elap o ran K eu an g an d a n K inerja In s ta n s i P e m erin tah (L em baran N egara R ep u b lik In d o n e s ia T a h u n 2 0 0 6 Nom or 25, T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia N om or 4614);
19. P e ra tu ra n P e m e rin ta h N om or 3 T a h u n 2 0 0 7 T en tan g L aporan Penyelenggaran P ernerintahan D aerah K epada P em erintah, Laporan K eterangan Pertanggungjaw aban Kepala D aerah K epada Dewan Perw akilan R akyat D aerah, D an Inform asi L aporan Penyelenggaraan P ernerintahan D aerah K epada M asyarakat (L em baran N egara R ep u b lik In d o n e s ia T a h u n 2 0 0 7 N om or 19, T a m b a h a n L em b aran N egara R ep u b lik In d o n e sia N om or 4693);
20. P e ra tu ra n D a era h K a b u p a te n P o h u w ato Nom or 11 T a h u n 2 0 1 3 te n ta n g A nggaran P e n d a p a ta n d a n B elan ja D a era h K a b u p a te n P o h u w ato T a h u n 2 0 1 4 (L em b aran D a era h K a b u p a te n P o h u w ato T a h u n 2 0 1 3 N om or 156);
21. P e ra tu ra n D a e ra h K a b u p a te n P o h u w ato Nom or 2 T a h u n 2 0 1 4 te n ta n g P e ru b a h a n A n g g aran P e n d a p a ta n d a n B elan ja D a e ra h K a b u p a te n P o h u w ato T a h u n 2 0 1 4 (L em baran D a e ra h K a b u p ate n P o h u w ato T a h u n 2 0 1 4 Nom or 160);
D en g an P e rs e tu ju a n B e rsa m a
DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN POHUWATO d a n
BUPATI POHUWATO MEMUTUSKAN :
M e n eta p k an : PERATURAN DAERAH TENTANG PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2 0 1 4
P a sa l 1
(1) P e rta n g g u n g ja w a b a n p e la k s a n a a n APBD b e ru p a la p o ra n k e u a n g a n m e m u a t :
a. L ap o ran R ealisasi A nggaran; b. N eraca;
c. L ap o ran A ru s Kas; d a n
d. C a ta ta n a ta s L ap o ran K eu an g an .
(2) L ap o ran k e u a n g a n se b a g a im a n a d im a k s u d p a d a a y a t (1) d ilam p iri d e n g a n la p o ra n k in e rja d a n ik h tis a r L ap o ran K eu an g an B a d a n U s a h a Milik D a e ra h / P e r u s a h a n D a e ra h . P asal 2 L ap o ran re a lis a s i a n g g a ra n se b a g a im a n a d im a k s u d d a la m P a sa l 1 a y a t (1) h u r u f a ta h u n a n g g a ra n 2 0 1 4 seb ag ai b e rik u t : a. P e n d a p a ta n Rp. 6 2 6 .2 6 1 .8 6 5 .5 6 6 ,9 2 b. B elan ja E m . 5 9 2 .9 8 9 .3 5 6 .2 4 4 ,3 0 S u rp lu s / (Defisit) Rp. 3 3 .2 7 2 .5 0 9 .3 2 2 ,6 2 c. P em b iay aan P e n e rim a a n Rp. 2 1 .5 7 3 .4 9 1 .4 5 7 ,7 9 - P e n g e lu a ra n Eel. 0 ,0 0 P e m b ia y a an Netto Rp. 2 1 .5 7 3 .4 9 1 .4 5 7 ,7 9
P a sa l 3
U ra ia n la p o ra n re a lis a s i a n g g a ra n se b a g a im a n a d im a k s u d d a la m P a sa l 2 seb ag ai b e r i k u t :
1. Selisih a n g g a ra n d en g an re a lisa si p e n d a p a ta n se ju m la h Rp. 1 3 .1 5 1 .2 6 9 .5 0 7 ,0 8 d e n g a n rin c ia n seb ag ai b e rik u t :
a. A n g g aran p e n d a p a ta n se te la h p e ru b a h a n Rp. 6 3 9 .4 1 3 .1 3 5 .0 7 4 ,0 0
b. R ealisasi Rp. 6 2 6 .2 6 1 .8 6 5 .5 6 6 ,9 2
Selisih le b ih /k u r a n g Rp. (1 3 .1 5 1 .2 6 9 .5 0 7 ,0 8 ) 2. S elisih a n g g a ra n d e n g a n re a lis a s i b e la n ja se ju m la h Rp. 6 7 .9 9 7 .2 7 0 .2 8 6 ,7 0
d e n g a n rin c ia n seb ag ai b e rik u t :
a. A n g g aran b e la n ja se te la h p e ru b a h a n Rp. 6 6 0 .9 8 6 .6 2 6 .5 3 1 ,0 0 b. R ealisasi Rp. 5 9 2 .9 8 9 .3 5 6 .2 4 4 ,3 0 S elisih le b ih /k u r a n g Rp. 6 7 .9 9 7 .2 7 0 .2 8 6 ,7 0 3. Selisih a n g g a ra n d e n g a n re a lisa s i s u r p lu s /d e f is it se ju m la h Rp. 5 4 .8 4 6 .0 0 0 .7 7 9 ,6 2 d e n g a n rin c ia n seb ag ai b e r i k u t : a. S u rp lu s /d e fis it se te la h p e ru b a h a n Rp. 2 1 .5 7 3 .4 9 1 .4 5 7 ,0 0 b. R ealisasi Rp. 3 3 .2 7 2 .5 0 9 .3 2 2 ,6 2 S elisih le b ih /k u r a n g Rp. 5 4 .8 4 6 .0 0 0 .7 7 9 ,6 2
4. S elisih a n g g a ra n d e n g a n rea lis a si p e n e rim a a n p e m b ia y a a n se ju m la h R p.0 ,7 9 d e n g a n rin c ia n seb ag ai b e rik u t :
a. A n g g aran p e n e rim a a n se te la h p e ru b a h a n Rp. 2 1 .5 7 3 .4 9 1 .4 5 7 ,0 0
b. R ealisasi Rp. 2 1 .5 7 3 .4 9 1 .4 5 7 .7 9
S elisih le b ih /k u r a n g Rp 0,79
5. Selisih a n g g a ra n d e n g a n re a lisa si p e n g e lu a ra n p e m b ia y a a n se ju m la h Rp. 0 ,0 0 d e n g a n rin c ia n seb ag ai b e rik u t :
a. A n g g aran p e n g e lu a ra n se te la h p e ru b a h a n Rp 0 ,0 0
b. R ealisasi E£L_______ O'OO
6. Selisih a n g g a ra n d e n g a n rea lis a si p e m b ia y a a n n e tto se ju m la h R p .0 ,7 9 d e n g a n rin c ia n seb ag ai b e rik u t :
a. A n g g aran P e m b ia y a an n e tto setelah p e ru b a h a n R p.2 1 .5 7 3 .4 9 1 .4 5 7 ,0 0
b. R ealisasi R p.2 1 .5 7 3 .4 9 1 .4 5 7 ,7 9
S elisih le b ih /k u r a n g Rp. 0 ,79
P asal 4
N eraca se b a g a im a n a d im a k su d d a la m P a sa l 1 a y a t (1) h u r u f b p e r 31 D esem b er 2 0 1 4 seb ag ai b e rik u t:
a. J u m la h a s s e t Rp. 8 7 5 .4 0 8 .3 3 1 .6 8 0 ,9 2 b. J u m la h k ew ajib an Rp. 1 2 .0 3 7 .3 8 1 .7 8 8 ,5 6 c. J u m la h e k u ita s d a n a Rp. 8 6 3 .3 7 0 .9 4 9 .8 9 2 ,3 6 P asal 5 L ap o ran A ru s K as s e b a g a im a n a d im a k su d d a la m P a sa l 1 a y a t (1) h u r u f c u n t u k ta h u n y a n g b e ra k h ir sa m p a i d e n g a n 31 D esem b er T a h u n 2 0 1 4 seb ag ai b e rik u t : a. Saldo k a s aw al p e r 1 J a n u a r i ta h u n 201 4 Rp. 2 0 .2 3 5 .8 1 1 .8 1 3 ,7 9 b. A ru s K as d a ri a k tiv ita s o p erasi Rp. 1 5 6 .3 9 3 .0 8 1 .2 9 4 ,9 0 c. A ru s Kas d a ri a k tiv ita s a s s e t n o n -k e u a n g a n Rp. (1 2 4 .8 2 0 .1 7 9 .5 7 7 ,0 0 )
d. A ru s K as d a ri a k tiv ita s p e m b ia y aa n Rp. (0,00)
e. A rus Kas d a ri a k tiv ita s n o n a n g g a ra n Rp. 0 ,0 0 f. Saldo k a s a k h ir p e r 31 D esem b er ta h u n 201 4 Rp. 5 4 .8 5 4 .7 1 6 .5 3 9 ,4 1
P asal 6
C a ta ta n a ta s la p o ra n k e u a n g a n s e b a g a im a n a d im a k s u d d a la m P a sa l 1 a y a t (1) h u r u f d T a h u n a n g g a ra n 2 0 1 4 m e m u a t in fo rm asi, b a ik s e c a ra k u a n tita tif m a u p u n k u a lita tif a ta s p o s-p o s lap o ra n k e u a n g a n
P asal 7
P e rta n g g u n g ja w a b a n p e la k s a n a a n APBD se b a g a im a n a d im a k su d d a la m P a sa l 1 te rc a n tu m d a la m L am p iran P e ra tu ra n D a era h ini terd iri d a ri :
a. L am p iran I : L ap o ran R ealisasi A nggaran; b. L am p iran II : N eraca;
c. L am p iran III : L ap o ran A ru s Kas; d a n
P asal 8
L am p iran lap o ra n k e u a n g a n se b a g a im a n a d im a k s u d d a la m P asal 1 a y a t (2) terd iri dari:
a. L ap o ran K inerja te rc a n tu m d a la m L am p iran V P e ra tu ra n D a e ra h ini; d a n b. Ik h tis a r L ap o ran K eu an g an B a d a n U s a h a Milik D a era h te rc a n tu m d a la m
L am p iran VI P e ra tu ra n D a era h ini. P asal 9
B u p a ti P o h u w ato m e n e ta p k a n P e ra tu ra n B u p a ti te n ta n g P e n ja b a ra n P e rtan g g u n g jaw ab a n P e la k s a n a a n APBD seb ag ai rin c ia n lebih la n ju t d ari p e rta n g g u n g ja w a b a n p e la k s a n a a n APBD.
P asal 10
P e ra tu ra n D a era h ini b e rla k u p a d a tan g g al d iu n d a n g k a n .
Agar se tia p o ra n g m e n g e ta h u in y a , m e m e rin ta h k a n p e n g u n d a n g a n P e ra tu ra n D a era h ini d e n g an p e n e ta p a n n y a d a la m L em b aran D a era h K a b u p a te n Pohuw ato.
D ite ta p k a n di M arisa
D iu n d a n g k a n di M arisa p a d a tan g g al
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JIS DAERAH KABUPATEN POHUWATO
DJONI NEN rC>,S.IP,MM PEMBINA UTAMA MUDA Nip. 1 9 6 0 0 5 0 3 198602 1 007
LEMBARAN DAERAH KABUPATEN POHUWATO TAHUN 2 0 1 5 NOMOR *71
NOREG PERATURAN DAERAH KABUPATEN POHUWATO PROVINSI
