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Daftar

PENYESUAIAN PAGU

  • Penyesuaian sisa pagu DIPA Tahun Anggaran Berjalan dilakukan karena adanya Setoran Pengembalian Belanja
  • Penyesuaian sisa pagu DIPA pada Tahun Anggaran Berjalan merupakan penambahan sisa pagu DIPA Satker sebesar nilai setoran pengembalian belanja pada fungsi, sub fungsi, program, kegiatan, dan kode akun yang sama sebagaimana tercantum pada Surat Setoran Pengembalian Belanja (SSPB).
  • Pengembalian belanja dapat disebabkan oleh dua hal yaitu setoran atas kecurangan dan penolakan/Pengembalian SP2D (retur) oleh Bank Operasional/Kantor Pos. Setoran atas kecurangan disetorakan ke Kas Negara adalah sebesar nilai bruto, sedangkan setoran atas pengembalian SP2D (retur) disetorkan ke Kas Negara sebesar nilai SP2D-Nya
  • Penyesuaian sisa pagu DIPA pada Tahun Anggaran Berjalan karena adanya setoran atas kecurangan diatur sebagai berikut :
    • KPA menyetorkan pengembalian belanja menggunakan SSPB dengan mencantumkan tanggal dan nomor DIPA serta kode BA, Unit Eselon I, Kantor, Fungsi, Sub Fungsi, Program, Kegiatan serta kode akunnya;
    • KPA menyampaikan surat permohonan penyesuaian sisa pagu DIPA kepada KPPN dengan melampirkan SSPB tersebut;
    • KPPN (c.q. Seksi Bank ) akan meneliti dan memberikan konfirmasi kebenaran setoran tersebut yang  kemudian akan diterbitkan Surat Keterangan Telah Dibukukan (SKTB) oleh seksi Verak. Selanjutnya seksi PD akan menerbitkan Surat Persetujuan Penyesuaian Sisa Pagu DIPA dan dituangkan ke dalam Berita Acara Penyesuaian Sisa Pagu DIPA
    • Atas dasar Surat Persetujuan Penyesuaian Sisa Pagu DIPA, KPA melakukan penyesuaian sisa pagu DIPA melalui aplikasi SPM.
  • Penyesuaian sisa pagu DIPA pada Tahun Anggaran Berjalan karena adanya penolakan/pengembalian SP2D (retur) diatur sebagai berikut :
    • Dalam hal KPA tidak menyampaikan ralat/perbaikan (nama, alamat, nomor rekening, nama bank) paling lambat 7 (tujuh) hari kerja terhitung mulai tanggal pemberitahuan, maka KPPN pada hari kerja berikutnya menerbitkan surat permintaan penyetoran dana SP2D kepada BO untuk  menyetorkan kembali dana SP2D ke Kas Negara melalui Bank Persepsi.
    • KPPN menyampaikan surat permberitahuan kepada KPA dengan copy SSPB  bahwa dana atas SP2D berkenaan disetor ke Kas Negara oleh BO.
    • KPA menyampaikan surat permohonan penyesuaian sisa pagu DIPA kepada KPPN dengan melampirkan SSPB tersebut;
    • KPPN (c.q. Seksi Bank) akan meneliti dan memberikan konfirmasi kebenaran setoran tersebut yang  kemudian akan diterbitkan Surat Keterangan Telah Dibukukan (SKTB) oleh seksi Verak. Selanjutnya seksi PD akan menerbitkan Surat Persetujuan Penyesuaian Sisa Pagu DIPA dan dituangkan ke dalam Berita Acara Penyesuaian Sisa Pagu DIPA
    • Atas dasar Surat Persetujuan Penyesuaian Sisa Pagu DIPA, KPA melakukan penyesuaian sisa pagu DIPA melalui aplikasi SPM
  • Pembayaran kembali atas penyetoran pengembalian belanja sampai dengan akhir tahun anggaran tidak dicairkan dinyatakan hangus. Pembayaran kembali atas penyetoran tersebut menjadi tunggakan pada TA berikutnya  dengan melakukan  revisi DIPA.

 

Dasar Hukum : Per-59/PB/2009

 

 

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