Satuan Pemeriksa Intern



Sep 18

Wewenang dan Tugas Kuasa Pengguna Anggaran (KPA) Dalam Hal Pengadaan Barang/Jasa

SPI – Kuasa Pengguna Anggaran (KPA) merupakan pejabat dalam bidang pengadaan yang ditetapkan oleh Pengguna Anggaran untuk menggunakan Anggaran Pendapatan dan Belanja Negara (APBN) atau ditetapkan oleh kepala daerah untuk menggunakan Anggaran Pendapatan dan Belanja Daerah (APBD). Kuasa pengguna anggaran, dapat menerima pengalihan wewenang dari pengguna anggaran baik seluruhnya maupun sebagian. Apabila Kuasa pengguna anggaran memperoleh wewenang secara penuh, maka Kuasa pengguna anggaran dimaksud dapat pula menyelesaikan sengketa antara Kelompok Kerja Unit Layanan Pengadaan dengan Pejabat pembuat komitmen sebagaimana yang dilakukan oleh Pengguna anggaran.

Kewenangan Kuasa Pengguna Anggaran (KPA)

  1. Menguji kebenaran material surat-surat bukti mengenai hak pihak penagih
  2. Meneliti kebenaran dokumen yang menjadi persyaratan/kelengkapan sehubungan dengan ikatan /perjanjian pengadaan barang/jasa
  3. Meneliti tersedianya dana kegiatan yang bersangkutan
  4. Membebankan pengeluaran sesuai dengan mata anggaran pangeluaran yang bersangkutan
  5. Memerintahkan pembayaran atas beban dana sesuai dengan ketersediaan dana dalam DIPA
  6. Membuat keputusan-keputusan dan mengambil tindakan-tindakan yang dapat mengakibatkan timbulnya pengeluaran uang atau tagihan atas beban anggaran DIPA
  7. Mengangkat staf pembantu sesuai dengan kebutuhan

Uraian tugas Kuasa Pengguna Anggaran (KPA)

  1. Melaksanakan rencana kegiatan dan anggaran yang telah ditetapkan dalam DIPA dan ROK
  2. Melakukan bimbingan dan arahan terhadap pelaksanaan kegiatan dan pengelolaan keuangan
  3. Mengajukan Surat Permintaan Pembayaran (SPP-UP,SPP-GU,SPP-LS dan SPP-TU)
  4. Melakukan pemeriksaan kas Bendahara Pengeluaran sekurang-kurangnya 3(tiga) bulan sekali
  5. Membuat laporan keuangan sesuai dengan ketentuan perundang-undangan yang berlaku
  6. Membuat keputusan-keputusan dan tindakan-tindakan yang dapat mengakibatkan timbulnya pengeluaran uang atau tagihan atas beban anggaran DIPA



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