Page 9 - PMK NOMOR 62 TAHUN 2023 TENTANG PERENCANAAN ANGGARAN, PELAKSANAAN ANGGARAN, SERTA AKUNTANSI DAN PELAPORAN KEUANGAN

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d. Format ................................................................................................. 350

1) Format Rencana Anggaran Tingkat Kementerian/Lembaga ............. 350
2) Format Persetujuan RKA-K/L oleh DPR .......................................... 353

3) Format RKA Satker ......................................................................... 354

a) Bagian A: Rencana Kinerja Satuan Kerja .................................... 354
b) Bagian B: Rincian Belanja Satuan Kerja ..................................... 355

c) Bagian C: Target Penda[atan Satuan Kerja .................................. 356
4) Format Kertas Kerja Satker (KK Satker) .......................................... 357

5) Format KAK/TOR ........................................................................... 358

6) Format Rincian Biaya (RAB)............................................................ 360
7) Format Rekap Penandaan Anggaran (Budget Tagging) ..................... 363

8) Format Penandaan Penandaan Anggaran (Budget Tagging) ............. 364

9) Format Daftar Pagu Anggaran K/L Per Satker................................. 365
10) Format Komparasi Anggaran Satker ............................................... 366

11) Format Surat Pengantar Usulan RKA-K/L ...................................... 367
C. PEDOMAN REVIU RENCANA KERJA DAN ANGGARAN KEMENTERIAN/

LEMBAGA ....................................................................................................... 369

1. Pendahuluan ............................................................................................. 369
a. Latar Belakang ..................................................................................... 369

b. Definisi ................................................................................................ 369

c. Tujuan Reviu ....................................................................................... 369
d. Ruang Lingkup, Sasaran, dan Waktu Pelaksanaan Reviu .................... 370

e. Referensi Peraturan Pelaksanaan Reviu RKA-K/L ................................. 370

f. Objektivitas dan Kompetensi Tim Reviu ................................................ 371
2. Tata Cara Reviu ......................................................................................... 372

a. Tahap Perencanaan Reviu .................................................................... 372

b. Tahap Pelaksanaan Reviu .................................................................... 373
c. Tahap Pelaporan Hasil Reviu ................................................................ 374

3. Format Program Kerja Reviu RKA-K/L ....................................................... 375

D. TATA CARA PENELAAHAN RENCANA KERJA DAN ANGGARAN
KEMENTERIAN/LEMBAGA ............................................................................. 411

1. Pendahuluan ............................................................................................. 411
2. Ruang Lingkup Penelaahan RKA-K/L ........................................................ 413

3. Persiapan Penelaahan RKA-K/L ................................................................. 414

4. Mekanisme Penelaahan RKA-K/L .............................................................. 417
a. Mekanisme Penelaahan RKA-K/L Berdasarkan Pagu Anggaran ............ 417

b. Mekanisme Penelaahan RKA-K/L Berdasarkan Alokasi Anggaran K/L . 425