Panduan Pelaksanaan Dan Pertanggungjawaban Keuangan
27
distributing the additional allowance will fully be the authority of KLPemda and will not be regulated in this manual.
B. Proses Penyaluran Dana Program Beasiswa Disbursement Process of the Scholarship Fund
Mekanisme penyaluran dana untuk program beasiswa ini sama dengan kegiatan STAR lainnya, yaitu menggunakan mekanisme rekening khusus.
Namun, apabila dalam pelaksanaanya dipandang perlu menggunakan metode pembayaran langsung direct payment, maka hal ini akan
dilaksanakan sesuai dengan ketentuan yang berlaku. Mechanism for disbursement of funds for the scholarship program will be
similar to other STAR activities, that they will use the special account mechanism. However, in its implementation, if it is deemed necessary to use
direct payment method, then this will be implemented in accordance with
applicable regulations.
Penyaluran dana ke mahasiswa atau PT Penyelenggara dilakukan secara periodik setelah memenuhi persyaratan, baik persyaratan yang tertuang
dalam kontrak maupun Asian Development Bank. Distribution of funds to the student or universitiescollege will be conducted
periodically after fulfilling the requirements as stipulated in the contract as well as required by the Asian Development Bank.
Penyaluran dana program beasiswa ini dilaksanakan melalui rekening perguruan tinggi yang dicantumkan dalam kontrak. Penyaluran dana biaya
pendidikan dapat langsung dikelola oleh tim Pengelola, sesuai dengan rencana kerja yang sudah disusun sebelumnya. Sedangkan dana biaya
hidup bagi mahasiswa sedapat mungkin didistribusikan oleh Tim Pengelola PT melalui cara pembayaran tunai atau ditransfer oleh Perguruan Tinggi ke
rekening masing-masing mahasiswa. Disbursements from this scholarship program are implemented through
universitycollege accounts as written in the contracts. Disbursements of tuition fees can be directly managed by UniversityCollege in accordance
with the work plan prepared previously. While student living costs, if possible, will be distributed by UniversityCollege through cash payment or transferred
by the universitycollege to the account of each student.
Manual For Implementation And Financial Accountability
28
1. Perguruan Tinggi UniversityCollege
Setelah penandatanganan kontrak, PT Penyelenggara menyertakan rencana
peng-gunaan uang kepada Satgas EA STAR BPKP. Rencana penggunaan ini
memuat kebutuhan anggaran untuk penyelenggaraan
proses belajar
mengajar selama satu semester. After
signing contract,
universitycollege sends
the Funds Disbursement Plan to
STAR BPKP. This plan includes the budget needed for the
implementation of the study process for one semester.
UniversityCollege Provider
Signing the Contracts
Submit the use of funds plan
Report the number of participants selected
BPKP
NOL ADB
Contracts
BAP
Invoices
Summary of Contracts
SPTB
SPP
SPL
BI -Bank Persepsi-
Transfer the funds to University College
Provider Account’s as written in contracts and BAP
I. Bureau of Finance BPKP
Issue SPM
II. KPPN IV
Do verification of SPM and issue SP2D
1 2
4 3
Financial Consultant of Management Project in BPKP
Prepare drafts of WA for replenishment process to ADB
Documents needed:
°
SP2D, SPM
°
BAP
IRM-ADB Receive the WA from MOF, do some
verificationi, and make a replenismentof funds in BI
° °
5 6