PUBLIC SERVICE AGENCY PRESENTATION OF FINANCIAL STATEMENT TABLE OF - PDF document

ACCRUAL BASIS GOVERNMENT ACCOUNTING STANDARDS STATEMENT NO. 13 PUBLIC SERVICE AGENCY PRESENTATION OF FINANCIAL STATEMENT

TABLE OF CONTENTS INTRODUCTION ............................................................................................................................................. 6 Objective ................................................................................................................................................... 6 Scope ......................................................................................................................................................... 6 Accounting Entity / Reporting Entities ...................................................................................................... 7 DEFINITION ................................................................................................................................................... 7 PURPOSE OF PUBLIC SERVICE AGENCY FINANCIAL STATEMENTS ................................................................ 7 PUBLIC SERVICE AGENCY FINANCIAL REPORTING RESPONSIBILITIES ........................................................... 8 COMPONENTS OF PUBLIC SERVICE AGENCY FINANCIAL STATEMENTS ....................................................... 8 STRUCTURE AND CONTENT .......................................................................................................................... 8 Introduction .............................................................................................................................................. 8 Reporting Period ....................................................................................................................................... 8 On Time ..................................................................................................................................................... 9 BUDGET REALIZATION REPORT ..................................................................................................................... 9 STATEMENTS OF CHANGES IN BUDGET BALANCE EXCEED ........................................................................ 11 BALANCE SHEET .......................................................................................................................................... 12 STATEMENTS OF OPERATIONS ................................................................................................................... 13 CASH FLOW STATEMENT ............................................................................................................................ 14 Operating Activities ................................................................................................................................. 14 Investing Activities .................................................................................................................................. 15 Financing Activities ................................................................................................................................. 15 Transitory Activities ................................................................................................................................ 16 Statement Of Changes In Equity ............................................................................................................. 16 CONSOLIDATING OF PUBLIC SERVICE AGENCY FINANCIAL STATEMENTS TO THE ACCOUNTING ENTITIES / REPORTING ENTITIES FINANCIAL STATEMENTS ......................................................................................... 17 TERMINATION OF PUBLIC SERVICE AGENCY WORK UNIT UNITS INTO REGULAR WORK UNIT .................. 18 EFFECTIVE DATE .......................................................................................................................................... 18

Attachment: Appendix Illustration PSAP 13.A : Sample Format Public Service Agency Budget Realization Report Appendix Illustration PSAP 13.B : Sample Format Public Service Agency Changes In Budget Balance Exceed Report Appendix Illustration PSAP 13.C : Sample Format Public Service Agency Balance Sheet Appendix Illustration PSAP 13.D : Sample Format Public Service Agency Statements of Operations Appendix Illustration PSAP 13.e : Sample Format Public Service Agency Cash Flow Statement Appendix Illustration PSAP 13.F : Sample Format Public Service Agency Statement of Changes in Equity.

STATEMENT OF GOVERNMENT ACCOUNTING STANDARDS Accrual Basis NUMBER 13 PRESENTATION OF FINANCIAL STATEMENTS PUBLIC SERVICE AGENCY The paragraphs written in bold and italics are the standard paragraphs, which should be read in the context of the explanation paragraphs written with regular letters and Government Accounting Conceptual Framework. INTRODUCTION 1. In accordance with Law No. 1 of 2004 on State Treasury, in order to improve service to the public, the work unit can be set into a working unit which is implementing a financial management of Public Service Agency (BLU). The work units are given flexibility of financial management practices by applying sound business to improve service without profitability, conduct its activities with the principles of efficiency and productivity. Government unit are intended to provide public services, such as the provision of goods / services, management of special funds, and area management. 2. In accordance with the provisions, which apply a working unit BLU financial management given the flexibility of financial management, including the management of revenue and expenditure, cash management, debt management and receivables, investment management and procurement of goods / services, the opportunity to hire a professional non Servants civil (PNS), as well as the opportunity of provision of fee to the employee in accordance with his contribution. Objective 3. Purpose Statement This standard is set BLU presentation of financial statements in order to improve comparability of financial reports on the budget, between periods, or between BLU. To achieve this objective, this standard sets the entire consideration in the framework of the presentation of financial statements, guidance on the structure of financial statements and minimum requirements of the content of the financial statements. The financial statements are prepared by applying the accrual basis of accounting. Scope 4. In general, the Accounting Standards Board of Public Service refers to the entire Government Accounting Standard (PSAP), unless stipulated separately in this PSAP.

5. BLU is an institution in the neighborhood of the central government / regions manage the wealth of countries / regions that are not separated. As a government agency, BLU statements apply these standards in preparing financial reports. Accounting Entity / Reporting Entities 6. BLU is because the reporting entity is a working unit of service who, though not a legal entity that manages the wealth of the country / region is separated, has the following characteristics: a. funding of these entities is part of APBN / APBD; b. The entity formed by legislation; c. leadership entities are appointed officials or appointed; d. The entity made accountable directly to the accounting entity / entities reporting under whom he and indirectly to representatives of the people as a party to approving the budget; e. has authority in financial management, including the use of income, cash management, investment, and loans in accordance with the provisions; f. provide services to the public / third parties; g. manage the resources of separate accounting entity / entities reporting under whom he; h. has significant influence in the achievement of government programs; and i. BLU audited financial statements and opinions given by external auditors. 7. As a recipient of the government budget (APBN / APBD) which organizes the accounting, BLU is the accounting entity, whose financial statements are consolidated in the accounting entity / entities reporting organizationally she is employed. DEFINITION 8. Public Service Agency, hereinafter abbreviated BLU is a neighborhood institution in the central / local government and formed to provide services to the community in the form of supply of goods and / or services sold without priority for profit and in conducting its activities based on the principles of efficiency and productivity. 9. BLU Financial Statements is a form of accountability that is presented in the form of Budget Realization Statement, Statement of Changes In Budget Balance Exceed, Balance Sheet, Statement of Operations, Statement of Cash Flows, Statement of Changes in Equity, and Notes to Financial Statements. PURPOSE OF PUBLIC SERVICE AGENCY FINANCIAL STATEMENTS 10. Financial statements BLU is a structured report on the financial position and transactions conducted by BLU. BLU general purpose financial statements is to present information about the financial position, the realization of the budget, over budget balance, cash flow, results of operations, and changes in equity BLU beneficial for the users in making and evaluating decisions about the allocation of resources. Specifically, financial reporting purposes BLU is to