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2022
Peraturan Menteri Keuangan (PMK) NO. 204/PMK.07/2022, BN.2022/NO. 1319; https:jdih.kemenkeu.go.id : 47 Hlm
Peraturan Menteri Keuangan (PMK) TENTANG Pengelolaan Dana Alokasi Khusus Nonfisik
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Keuangan (PMK) ini mulai berlaku pada tanggal 01 Januari 2023. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n\n1. Peraturan Menteri Keuangan Nomor 119/PMK.07/2021 tentang Pengelolaan Dana Alokasi Khusus Nonfisik (Berita Negara Republik Indonesia Tahun 2021 Nomor 1032).","scope_and_parties","policy_content","

Peraturan Menteri Keuangan ini mengatur tentang pengelolaan Dana Alokasi Khusus Nonfisik (DAK Nonfisik). DAK Nonfisik dialokasikan untuk membantu operasionalisasi layanan publik di daerah. Peraturan ini mencakup perencanaan, penganggaran, pengalokasian, penyaluran, pelaporan, penggunaan, pemantauan, evaluasi, dan pengawasan DAK Nonfisik.

\n\n

Latar Belakang dan Tujuan: Peraturan ini diterbitkan untuk meningkatkan efisiensi, efektivitas, dan akuntabilitas pengelolaan DAK Nonfisik, yang merupakan bagian dari transfer ke daerah. Tujuannya adalah untuk mendukung pendanaan program, kegiatan, dan/atau kebijakan tertentu yang menjadi prioritas nasional serta membantu operasionalisasi layanan publik di daerah.

\n\n

Ketentuan Substansial:

Pejabat Perbendaharaan Negara: Menteri Keuangan selaku Pengguna Anggaran Bendahara Umum Negara (PA BUN) menetapkan pejabat yang bertanggung jawab dalam pengelolaan DAK Nonfisik, termasuk Direktur Jenderal Perimbangan Keuangan sebagai Pemimpin PPA BUN Pengelolaan TKD, Direktur Dana Transfer Khusus sebagai KPA BUN Pengelolaan Dana Transfer Khusus, Direktur Pelaksanaan Anggaran sebagai Koordinator KPA BUN Penyaluran TKD, dan Kepala KPPN sebagai KPA BUN Penyaluran Dana Transfer Khusus.
Perencanaan dan Penganggaran: Kementerian Perencanaan Pembangunan Nasional/Bappenas mengoordinasikan penyusunan rancangan arah kebijakan DAK Nonfisik bersama Kementerian Keuangan. Kementerian negara/lembaga terkait menyampaikan perkiraan kebutuhan dana beserta kerangka acuan kerja masing-masing DAK Nonfisik kepada Kementerian Keuangan.
Pengalokasian: Kementerian negara/lembaga terkait melakukan penghitungan alokasi DAK Nonfisik untuk provinsi/kabupaten/kota, termasuk penghitungan alokasi dana cadangan.
Penyaluran dan Pelaporan: Penyaluran DAK Nonfisik dilakukan melalui pemindahbukuan dari RKUN ke RKUD atau Rekening Satuan Pendidikan/Puskesmas. Pemerintah Daerah wajib menyampaikan laporan realisasi penggunaan DAK Nonfisik kepada Kementerian Keuangan dan/atau kementerian negara/lembaga terkait.
Penggunaan DAK Nonfisik: Kepala Daerah bertanggung jawab atas penggunaan DAK Nonfisik, yang harus digunakan untuk mendanai urusan yang menjadi kewenangan pemerintah daerah sesuai dengan ketentuan peraturan perundang-undangan.
Pemantauan dan Evaluasi: Kementerian Keuangan bersama dengan kementerian negara/lembaga melakukan pemantauan dan evaluasi atas DAK Nonfisik di daerah.
Pengawasan: Menteri Keuangan selaku bendahara umum negara melakukan pengawasan atas pengelolaan DAK Nonfisik.

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MINISTER OF FINANCE
REPUBLIC OF INDONESIA
COPY

REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 204/PMK.07/2022
CONCERNING
MANAGEMENT OF NON-PHYSICAL SPECIAL ALLOCATION FUNDS

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering:

that to improve the efficiency, effectiveness, and accountability of the management of non-physical special allocation funds and based on the provisions of Article 7 paragraph (2) of Law Number 1 of 2004 concerning State Treasury which authorizes the Minister of Finance as the state general treasurer to establish policies and guidelines for the implementation of the state budget including the management of non-physical special allocation funds which is one of the types of transfers to the regions, it is necessary to re-regulate the provisions regarding the management of non-physical special allocation funds;
that based on the

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