Satuan Pemeriksa Intern

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Dec 05

PMK 180/2016 Penetapan dan Pencabutan Penerapan PPK BLU Terbit Menggantikan PMK 119/2007

20161122112532SPI – Dalam rangka melaksanakan amanah PP 23 Tahun 2005 sebagaimana telah diubah dengan PP 74 Tahun 2012 Tentang Pengelolaan Keuangan Badan Layanan Umum, sebelumnya telah diterbitkan PMK 119 Tahun 2007 yang mengatur persyaratan administratif dalam rangka pengusulan dan penetapan satker instansi pemerintah untuk menerapkan pengelolaan keuangan Badan Layanan Umum (BLU). Seiring dengan perkembangan BLU yang luar biasa pesat, ditandai dengan keberadaan satker BLU yang mencapai 180 satker pada periode 2016, maka pada 24 Nopember 2016 lalu diterbitkan PMK 180 Tahun 2016 Tentang Penetapan dan Pencabutan Penerapan Pola Pengelolaan Keuangan BLU Pada Satker Instansi Pemerintah.

Dalam Bab II Pasal 2 PMK 180/2016 dijelaskan persyaratan yang harus dipenuhi untuk menjadi satker BLU yakni persyaratan:

1. Substantif

2. Teknis

3. Administratif

yang selanjutnya dibahas lengkap dalam pasal demi pasal selanjutnya. PMK 180/2016 juga kemudian mengatur prosedur penetapan satker BLU dari persyaratan yang harus dipenuhi hingga keterlibatan Kementerian sebagai induk satker, pemberian status BLU baik BLU Penuh atau BLU Bertahap, hingga dicabutnya status PPK BLU sebuah satker oleh Kementerian Keuangan, yang diantaranya disebabkan oleh:

a. Hasil monitoring dan evaluasi serta penilaian kinerja yang dilakukan oleh Dirjen Perbendaharaan

b. Usulan dari Menteri/Pimpinan Lembaga

c. Usulan Dirjen Perbendaharaan akibat berakhirnya masa berlaku status BLU Bertahap

yang masing-masing penjelasan pencabutan tersebut dijelaskan detail pasal demi pasal.

Bagi kawan-kawan SPI yang merasa perlu mempelajari tentang seluk beluk penetapan dan pencabutan PPK BLU silakan download PMK 180/2016 pada link dibawah ini:

https://goo.gl/MoKVp7

(ady cahyadi)

 

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