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2016
Peraturan Daerah (PERDA) NO. 1, LD.KOTA MANADO2016/NO.1
Peraturan Daerah (PERDA) TENTANG PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGRAN 2015
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Daerah (PERDA) ini mulai berlaku pada tanggal 23 Agustus 2016. \n \n

","regulatory_relationship","Peraturan ini mengubah:\n1. Peraturan Daerah Kota Manado Nomor 5 Tahun 2014 tentang Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2015\n2. Peraturan Daerah Kota Manado Nomor 56 Tahun 2014 tentang Perubahan Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2015","scope_and_parties","policy_content","

Peraturan Daerah Kota Manado ini mengatur tentang pertanggungjawaban pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Manado Tahun Anggaran 2015. Laporan keuangan yang menjadi bagian dari pertanggungjawaban ini meliputi Laporan Realisasi Anggaran, Laporan Perubahan Saldo Anggaran Lebih, Neraca, Laporan Operasional, Laporan Arus Kas, Laporan Perubahan Ekuitas, dan Catatan atas Laporan Keuangan. Laporan keuangan ini juga dilengkapi dengan laporan kinerja dan ikhtisar laporan keuangan badan usaha milik daerah/perusahaan daerah.

\n\n

Laporan Realisasi Anggaran tahun anggaran 2015 menunjukkan pendapatan sebesar Rp. 1.726.971.962.034,00 dan belanja sebesar Rp. 1.478.996.031.863,00, menghasilkan surplus sebesar Rp. 247.975.930.171,00. Pembiayaan terdiri dari penerimaan sebesar Rp. 248.166.140.932,00 dan pengeluaran sebesar Rp. 25.173.588.130,00, dengan pembiayaan netto sebesar Rp. 222.992.552.802,00.

\n\n

Neraca per 31 Desember 2015 mencatat jumlah aset sebesar Rp. 2.884.491.470.750,93, jumlah kewajiban sebesar Rp. 44.363.174.836,24, dan jumlah ekuitas dana sebesar Rp. 2.840.128.295.914,69. Laporan arus kas untuk tahun yang berakhir pada tanggal yang sama menunjukkan saldo kas awal sebesar Rp. 248.337.440.691,21 dan saldo kas akhir sebesar Rp. 479.254.558.566,24.

\n\n

Catatan atas laporan keuangan memuat informasi kuantitatif dan kualitatif atas pos-pos laporan keuangan. Lampiran yang merupakan bagian tidak terpisahkan dari Peraturan Daerah ini mencakup ringkasan realisasi anggaran pendapatan dan belanja daerah, neraca, laporan arus kas, laporan operasional, laporan perubahan saldo anggaran lebih, laporan perubahan ekuitas, dan catatan atas laporan keuangan.

\n\n

Walikota menetapkan Peraturan Kepala Daerah tentang penjabaran pertanggungjawaban pelaksanaan APBD sebagai rincian lebih lanjut.

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COPY

MAYOR OF MANADO
NORTH SULAWESI PROVINCE

REGIONAL REGULATION OF MANADO CITY
NUMBER 01 OF 2016
CONCERNING
ACCOUNTABILITY FOR THE IMPLEMENTATION OF THE
REGIONAL REVENUE AND EXPENDITURE BUDGET
FISCAL YEAR 2015

BY THE GRACE OF GOD ALMIGHTY

MAYOR OF MANADO,

Considering:

that to implement the provisions of Article 320 paragraph (1) of Law Number 23 of 2014 concerning Regional Government (State Gazette of the Republic of Indonesia Year 2014 Number 244, Supplement to the State Gazette of the Republic of Indonesia Number 5587). The regional head submits a draft Regional Regulation on accountability for the implementation of the APBD to the DPRD, accompanied by financial statements that have been audited by the Audit Board of the Republic of Indonesia no later than 6 (six) months after the end of the fiscal year;
that the draft Regional Regulation on Accountability for the Implementation of the Regional Revenue and Expenditure

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