BAB IV
PANDUAN PELAKSANAAN
PELAPORAN KEUANGAN
I.
Jenis Laporan
HPEQ diharuskan menyerahkan laporan keuangan sesuai format dan jadwal yang
telah ditetapkan.
Proyek harus menyiapkan dan menyerahkan 2 laporan yaitu:
1. Laporan untuk Pemerintah RI
Laporan yang mengacu pada Sistem Akuntansi Instansi ( SAI ) yang terdiri atas
laporan akuntansi keuangan dan laporan akuntansi barang1.
2. Laporan untuk CPCU dan Bank Dunia
Laporan keuangan proyek yang dibutuhkan oleh CPCU dan Bank Dunia yaitu :
A. Laporan Bulanan
B. Laporan Triwulanan
C. Laporan Tahunan
A. Laporan Bulanan
Laporan bulanan memuat hal-hal sebagai berikut:
a. Rekening koran untuk PTS dan PT BHMN
b. SP2D dan SPM untuk PTN
B. Laporan Triwulanan
Terdiri dari:
a. Laporan triwulan pelaksanaan proyek pembangunan yang memuat informasi:
Berdasarkan Peraturan Menteri Keuangan No. 59/PMK.06/2005 tentang Sistem Akuntansi dan Pelaporan
Keuangan Pemerintah Pusat
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
64
Mengingat laporan ini juga untuk kebutuhan pihak Bank Dunia, maka
format IFR ini dipergunakan istilah-istilah akuntansi dalam bahasa Inggris.
Interim Financial Report dibedakan dalam 3 (tiga) bagian yaitu:
1. Laporan Keuangan atau Financial Report (formulir 1-A s/d 1-G),
2. Laporan Kemajuan atau Monitoring Report (formulir 2B)
3. Laporan Pengelolaan Pengadaan atau Procurement Management
Report (formulir 3-A s/d 3-D)
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Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
65
periode pada laporan ini mencakup triwulan berjalan, periode
sampai triwulan lalu, dan seluruh periode sampai periode sekarang.
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Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
66
Laporan ini berisi informasi mengenai anggaran, jumlah pengeluaran
per kategori yang telah dilakukan, saldo/sisa yang belum dikeluarkan,
akumulasi pengeluaran yang dibayarkan sampai tanggal ini,
pengeluaran yang belum diganti, dan pengeluaran yang akan dilakukan
berdasarkan kontrak-kontrak yang disepakati.
Kegunaan laporan tersebut adalah untuk lebih dini mengetahui kinerja
dan masalah yang dihadapi unit pelaksana PIU, dengan demikian PIU
dapat segera mengambil langkah dan tindak lanjut penyelesaiannya.
C. Laporan Tahunan
Selain Laporan Triwulanan IFR, PIU harus membuat laporan tahunan dengan
format yang diberikan oleh CPCU.
1E
1F
1G
3C
3D
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
67
Contoh Format:
Cost component tergantung masing-masing grantees
Health Professional Education Quality
Project Sources & Uses of Funds
For the Quarter Ending .
Sub-Component B.1
Cost Component
Form 1A
Current
Quarter/ii
DIPA
1
Year-To
Date
DIPA
2
Cumulative
To-Date/iii
DIPA
3
Current
Quarter /ii
DIPA
4
Year-To
Date
DIPA
5
Cumulative
To-Date/iii
DIPA
6
Current
Quarter /ii
DIPA
7=1/4
Sources of Funds
GOI APBN
University contribution
The World Bank
Total Sources of Fund
Uses of Funds
1 Staff Development
Domestic degree
Domestic non degree
Overseas non degree
2 Procurement
Equipment
Furniture
Textbook-Journal
3 Technical Assistance
Domestic
International
4 Community Development
5 Research & Studies
Research Fund
Student Fund
6 Promotional Activity
7 Scholarship
8 Project Management
HEI-IU Operational Support
Total Uses of Fund
NOTE:
1 Sources of Fund:
Actual : diisi dengan total realisasi expenditure untuk dana dari WB, GOI dan DRK
Planned : Diisi dengan anggaran (budget) yang disetujui (PIP), khusus untuk current quarter diisi dengan forecash quarter sebelumnya
2 Uses of Fund :
Actua l: diisi dengan realisasi expenditure GOI dan BLN (WB) untuk kategori pengeluaran yang bersangkutan
Planned : Diisi dengan anggaran (budget) untuk GOI pendamping dan BLN (WB)
3
4
5
6
Current Quarter diisi dengan expenditure untuk GOI dan BLN (WB) yang dikeluarkan pada kwartal tersebut
Year to Date diisi dengan akumulasi expenditure yang dikeluarkan dalam tahun tersebut
Cummulative to Date diisi dengan akumulasi expenditure yang dikeluarkan dari awal proyek (project effective) sampai dengan periode pelaporan
Non Bank Financed diisi dengan expenditure untuk dana DRK
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
Variance in %
Year-To
Date
DIPA
8=2/5
Cumulative
To-Date/iii
DIPA
9=3/6
68
Health Professional Education Quality
Project Cash Forecast (Part I) - (in IDR)
For the Quarter Ending .
Sub-Component B.1
Form 1C
Cash Requirement
for quarter. Ending
March
DIPA
1
Cost Component
Cash Requirement
for quarter. Ending
June
DIPA
2
Cash Requirement
for quarter. Ending
September
DIPA
3
Cash Requirement
for quarter. Ending
December
DIPA
4
Total
Cash Requirement
for One Year Ending
December
DIPA
5=1+2+3+4
DRK - University
Cash Requirement
for One Year Ending
December
DIPA
6
1 Staff Development
Domestic degree
Domestic non degree
Overseas non degree
2 Procurement
Equipment
Furniture
Textbook-Journal
3 Technical Assistance
Domestic
International
4 Community Development
5 Research & Studies
Research Fund
Student Fund
6 Promotional Activity
7 Scholarship
8 Project Management
PIU Operational Support
TOTAL
Form 1E
No.
Cost Component
Grant Allocation
IDR
USD
3
Current Quarter
IDR
USD
5
6
Expenditures
Cummulative to Date
Discrepancy (Cumm. Todate)
IDR
USD
IDR
USD
7
8
9
10
Commitment
Not Yet paid
IDR
USD
11
12
1 Staff Development
Domestic degree
Domestic non degree
Overseas non degree
2 Procurement
Equipment
Furniture
Textbook-Journal
3 Technical Assistance
Domestic
International
4 Community Development
5 Research & Studies
Research Fund
Student Fund
6 Promotional Activity
7 Scholarship
8 Project Management
PIU Operational Support
TOTAL
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
Remaining
Loan Allocation
IDR
USD
13=3-(7+11) 14=4-(8+12)
69
Health Professional Education Quality
Summary Statement
Expenditures for Contract Subject to Prior Review
for the Quarter Ended .
Form 1F
Cost Component
Refference Contract
Description
Period Paid
Total Expenditures for Contract Subject to
Prior Review - Previous Quarters
Name
Contract Number
No
Date
Voucher
Amount in IDR
Amount in USD
Period
1
4
5
6
7
8
Total Expenditures for Contract Subject to
Prior Review -
Total Expenditures for Contract subject to Prior Review FOR Current
Total Expenditures Cummulative for Contract Subject to Prior Review
Note:
Curency rate
Description
No
Date
Voucher
Amount in IDR
4
5
6
7
8
Total Expenditures for Current Quarter
Total Expenditures for Current Year
Total Expenditures Cummulative for Contract
Note:
Curency rate
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
Amount in USD
70
Cost component
Package
Description
Actual
Cumulative Cumulative
To-Date
To-Date
(IDR 000's)
(%)
1
2=1/3
Planned
Cumulative Cumulative
To-Date
To-Date
(IDR 000's)
(%)
3
4
NOTES
/I: This report provides activity information for the project from inception to the latest reporting date.
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
Variance
Cumulative Cumulative
To-Date
To-Date
(IDR 000's)
(%)
5=3-1
6=4-2
Contract Value
7
71
Government of Indonesia
Health Professional Education Quality
Form 3A
Quantity
Reference
No.
Project Estimated
Proc.
Review
Items Cost (USD) Method
Prep. Of
Readiness of
Procure. WB NO
Advertise
Documents
Documents
Planned
Revised
Actual
Planned
Revised
Actual
TOTAL
No
Procurement Methods
Total PackageEstimate
d Cost
1 Sub-Total ICB
2 Sub-Total NCB
3 Sub-Total NS
4 Sub-Total DC
Total Goods
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
Issue of
Documents
Submission
of Bids
Preparation
Finalization
Contract
of Eval.
WB NO of Draft
Comm. Cont.Sign
Period
Report
Contract
Compl.
72
Government of Indonesia
Health Professional Education Quality
Form 3B
Activity *
Estimated
Proc. Method
Cost (USD)
Review
Prep. Of
TOR
WB NO
Eval. Of
EOI/ SL
Planned
1
Revised
Actual
Planned
Revised
Actual
Planned
Revised
Actual
Total
No Procurement Methods
1 Sub-Total QCBS
2 Sub-Total CQS
3 Sub-Total IC
Total Goods
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
WB NO
Prep. Of
RFP
WB NO
Issue of RFP/
Invitation
Sub. Of
Proposals
Tech. Eval. WB NO
Contract
Period
Compl.
73
Contract
Description
Procurement
Method /ii
Contract
Number /iii
Supplier/
Contractor
Nationality
Contract
Currency
Contract
Value
Amount
Invoice
to date
No.SPM/WA
Payment Realization
Date of SPM
Amount
(Rp.)
TOTAL EIP-1
TOTAL
IDR
GRAND TOTAL
IDR
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
Amount
(US$)
Remaining Amount
of Contract
(Rp.)
(US$)
Note
74
No.
Disbursement
Category
Description
Selection
Method /ii
Contract
Number /iii
Contract
Description
Consultant
Nationality
No. SPM/WA
Date
Payment Realization
Amount
Amount
( Rp.)
(US$)
Remaining
Amount Contract
(Rp.)
Equiv. To
Rp.
0.00
Remaining
Expenditure
Code Cat.
Amount Contract
Type /iv
- Comp.
(US$)
0.00
TOTAL CTC
IDR
TOTAL
USD
NOTES
/i : This report provides procurement information for the project from inception to the latest reporting date.
/ii: Each method in Procurement Guidelines should be shown separately.
/iii: Amendments should be included as an additional line with the same contract number and should indicate the amendment number.
/iv: Foreign, Local (ex factory) or local (other).
QCBS = Quality and Cost-based Selection
CQS = Consultant Qualification
IC = Individual Consultant
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
0.00
0.00
-
0.00
0.00
0.00
0.00
75
UNIVERSITY
Curency
1
1
Proposal
Approved
Year
DIPA Budget
Approved
Payment
Realization
from KPPN
6
Date
8
IDR
USD
3
Sub Total Qurrent Quarter
Sub Total Qurrent Year
Sub Total Qummulative
4
5
6
7
8
TOTAL
0.00
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
Amount
9
10=3-6
Commitment
Remaining
Discrepancy
Not Yet paid Grant Allocation
Cummulative to Date
11
12
13=3-(6+11+12)
76
II.
Table of Contents
Financial Report
1A
1C
1D-1
ID-2
1E
1F
1G
3-B
3-C
3-D
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
77
1D-1
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)
150
30
120
Part II
4. Opening balance at beginning of reporting period (as of ...)
5. Add/Substract:Cummulative adjustments (if any) *
6.
Advances from the DGHE-IU during reporting period
7.add 5 and 6
8. Outstanding advances to be accounted for (4+7) (must be same as item 3)
9. Closing balance at end of current reporting (as of .)
10. Add/substract: Cummulative adjusment (if any) **
11.
Expenditures for current reporting period
12. Add 10+11
13. Add 9+12
70
must be same
as item 3
50
120
20
100
120
Part III
15. Total Forecasted amount to be paid by DGHE-IU
16. Less: Closing balance (as per item 9 )
17.
Cumulative adjustment (if any) ****
18. Add 16+17
19. Cash requirement from DGHE-IU for next six months (15-18)
20. Amount requested for advance to (rounding)
===================
* Explanation for item 5 (if not zero):
Amount (+/-)
Remarks
Amount (+/-)
Remarks
Amount (+/-)
Remarks
Amount (+/-)
Remarks
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID
78
1D-2
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)
150
30
120
Part II
4. Opening balance at beginning of reporting period (as of ...)
5. Add/Substract:Cummulative adjustments (if any) *
6.
Advances from the DGHE-IU during reporting period
7.add 5 and 6
8. Outstanding advances to be accounted for (4+7) (must be same as item 3)
9. Closing balance at end of current reporting (as of .)
10. Add/substract: Cummulative adjusment (if any) **
Expenditures for current reporting period
11.
12. Add 10+11
13. Add 9+12
70
must be same
as item 3
50
120
20
100
120
Part III
15. Total Forecasted amount to be paid by DGHE-IU
16. Less: Closing balance (as per item 9 )
17.
Cumulative adjustment (if any) ****
18. Add 16+17
19. Cash requirement from DGHE-IU for next six months (15-18)
20. Amount requested for advance to (rounding)
===================
* Explanation for item 5 (if not zero):
Amount (+/-)
Remarks
Amount (+/-)
Remarks
Amount (+/-)
Remarks
Amount (+/-)
Remarks
2.
Panduan Pelaksanaan Program Hibah Kompetisi Peningkatan Kualitas Pendidikan Dokter (PHK-PKPD) Proyek HPEQ
IBRD Loan No. 7737-ID