[{"_1":2,"_118":-5,"_119":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","b1cb8480-d33e-41e9-b738-5aae30a7a834","regulationData",{"_36":33,"_37":38,"_114":115,"_116":117},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_60":61,"_62":63,"_67":68,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":82,"_83":84,"_85":-5,"_86":87,"_88":89,"_90":89,"_91":92,"_93":94,"_95":96,"_97":98,"_99":100,"_101":102,"_103":104,"_105":106,"_107":108,"_109":110,"_111":-5,"_112":113},"title","Peraturan Daerah (Perda) Kota Tomohon Nomor 4 Tahun 2013 tentang PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2012","short_title","Peraturan Daerah (PERDA) Kota Tomohon No. 4 Tahun 2013","number","4","year","2013","published_date","2013-07-26","effective_date","2014-01-01","status_id","3611a577-44a0-41ad-986d-7457e14f52ff","status",{"_55":52,"_56":57,"_58":59},"id","name","Berlaku","description","Peraturan yang masih berlaku dan memiliki kekuatan hukum yang mengikat","type_id","e00f9d2e-7900-45f1-aed6-8a6a7fc67066","type",{"_55":61,"_56":64,"_65":66},"Peraturan Daerah (Perda)","short_name","Perda","subjects",[69],{"_55":70,"_56":71,"_58":-5},"e91cd4ab-5b65-4518-bb06-9f250e3c12b7","Anggaran Belanja Daerah","tags",[],"location","Pemerintah Kota Tomohon","place_of_enactment","Tomohon","theme","PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2012","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2013
Peraturan Daerah (PERDA) NO. 4, LD.TOMOHON2013/NO.18; TLD.NO.18
Peraturan Daerah (PERDA) TENTANG PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2012
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 01 Januari 2014. \n \n

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Peraturan Daerah Kota Tomohon ini mengatur tentang Pertanggungjawaban Pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) Tahun Anggaran 2012. Latar belakangnya adalah untuk melaksanakan ketentuan Pasal 184 ayat (1) Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah sebagaimana telah diubah dengan Undang-Undang Nomor 12 Tahun 2008, yang mengharuskan Kepala Daerah mengajukan Rancangan Peraturan Daerah tentang Pertanggungjawaban Pelaksanaan APBD kepada DPRD berupa laporan keuangan yang telah diperiksa oleh Badan Pemeriksa Keuangan paling lambat 6 bulan setelah tahun anggaran berakhir.

Peraturan ini menetapkan bahwa pertanggungjawaban pelaksanaan APBD Kota Tomohon Tahun Anggaran 2012 terdiri dari Laporan Realisasi Anggaran, Neraca, Laporan Arus Kas, dan Catatan atas Laporan Keuangan. Laporan Realisasi Anggaran dirinci lebih lanjut menurut urusan pemerintahan daerah dan organisasi, serta mencakup rekapitulasi realisasi anggaran belanja daerah menurut urusan pemerintahan daerah, organisasi, program, dan kegiatan. Selain itu, terdapat daftar piutang daerah, penyertaan modal (investasi) daerah, realisasi penambahan dan pengurangan aset tetap daerah, daftar kegiatan yang belum diselesaikan, daftar dana cadangan daerah, dan daftar pinjaman daerah dan obligasi daerah.

Peraturan ini juga mengatur bahwa Walikota Tomohon menetapkan Peraturan Kepala Daerah tentang penjabaran pertanggungjawaban pelaksanaan APBD sebagai rincian lebih lanjut dari pertanggungjawaban pelaksanaan APBD.

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REGIONAL REGULATION OF TOMOHON CITY
NUMBER 4 OF 2013
CONCERNING
ACCOUNTABILITY FOR THE IMPLEMENTATION OF THE BUDGET
OF REGIONAL REVENUE AND EXPENDITURE
FISCAL YEAR 2012

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF TOMOHON,

Considering:

that to implement the provisions of Article 184 paragraph (1) of Law Number 32 of 2004 concerning Regional Government as amended by Law Number 12 of 2008 concerning the Second Amendment to Law Number 32 of 2004 concerning Regional Government, the Head of Region submits a Draft Regional Regulation on Accountability for the Implementation of the APBD to the Regional House of Representatives (DPRD) in the form of financial statements that have been audited by the Supreme Audit Agency no later than 6 [six] months after the end of the fiscal year;
that the accountability for the implementation of the APBD as referred to in letter a needs to be stipulated by a Regional Regulation on Accountability for

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