ABSTRAK:

The state government administration to realize the goal of the state determines rights and obligations of the state that need to be managed in a state financial management system. in the context of state financial management and accountability, statutory rules of state financial administration regulating the state treasury are required. Article 5 section (1), Article 20, Article 23 and Article 23C of the 1945 Constitution of the Republic of Indonesia and Law Number 17 of 2003. State Treasury means the management and accountability of state finance, including investment and restricted state Assets determined in APBN and APBD. State Treasury includes: 1) state revenue and expenditures execution; 2) regional revenue and expenditures execution; 3) state income and expenditures execution; 4) regional income and expenditures execution; 5) cash management; 6) management of state/local receivables and debts; 7) management of investment and state/local-owned assets; 8) implementation of accounting and information system of state/regional financial management; 9) preparation of report on accountability of implementation of APBN/APBD; 10) settlement of state/regional loss; 11) management of Public Service Agencies; 12) formulation of standards, policies, as well as systems and procedures relating to the state financial management in the framework of implementation of APBN/APBD.

CATATAN:

Undang-undang (UU) ini mulai berlaku pada tanggal 14 Januari 2004. At the time this Law comes into force, the Law on Indonesian Treasury/Indische Comptabiliteitswet (ICW), State Gazette Number 448 of 1925 as recently amended several times, last by Law Number 9 of 1968 (State Gazette of the Republic of Indonesia Number 53 of 1968, Supplement to the State Gazette Number 2860) is declared ineffective. The implementing provisions as a follow up of this Law have been completed at the latest 1 (one) year from the promulgation of this Law.