Republic of

Indonesia

Debt Management Office – Ministry of Finance

INDONESIA DEBT REPORTING

March 2011
DMO MISSION
Establishing and executing a strategy for
managing the government’s debt in order to
raise the required amount of funding, achieve
its risk and cost objectives, and to meet any
other sovereign debt management goals the
government may have set, such as developing
and maintaining an efficient market for
government securities.

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DEBT REPORTING
In order to execute the strategy for managing
the government’s debt, debt reporting becomes
a critical content as the way to perform three
principles as follows:
1.Good governance including institutional
responsibilities
2.Transparency
3.Accountability

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INSTITUTIONAL FRAMEWORK
 Budget (net borrowing
limits)
House of
Representative

 Guidelines
approved
 Annual financing
strategy approved
 Direct  Annual financing
information Ministry of Finance programme
on demand proposal
 Guidelines
proposal
 Quarterly report

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DEBT REPORT CONTENT
 Debt service forecasts for external borrowings as an input to the
balance of payments forecast and for total government
borrowings as an input to the expenditure estimates of the fiscal
budget
 Debt service payments
 Implementation of loan agreements including the utilization of
loans and the obligations of the government
 Performance of loan guarantees issued by the government
 Forecasts of government cash requirements to provide guidance
on the volume and timing of domestic debt issues of the
government
 Periodic statistical and other reports on the status of public debt
that are required by the government and lenders
 Other critical information on public debt for the information of
the public
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DEBT REPORT FORMS
 Government Debt Handbook
 Debt Transparency Report
 Website Publication
 Daily Government Securities Report
 Central Government Financial Statement

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DEBT REPORT STANDARD
Government Debt Report Standard in
Indonesia based on Government
Accounting Standard and Guidelines set
up between Government and House of
Representative

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DEBT REPORTING PROCEDURES
Reporting
 Collecting and analyzing data
and information
Specialist
 Preparing report outline

Reporting  Verifying report outline

Manager  Formulating report draft

Deputy Director of  Verifying report Director of

Evaluation, draft Evaluation,
Accounting and Accounting and
Settlement Settlement

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DEBT REPORTING PROCEDURES
(Cont)
Director of
Director of
Evaluation,  Approve report draft
Evaluation,
Accounting and
Accounting and
Settlement
Settlement

 Approve the Debt Report

Director General
of Debt  Present the report to the Minister
Management of Finance
Office  Publish the report on the website

Minister of  Present the report to the

Finance House of Representative

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Debt Management Office- Republic of Indonesia
Jakarta, Indonesia
Tel: +62 21 3865330
Fax: +62 21 3812859
www.depkeu.go.id
www.dmo.or.id