BADAN PEMERIKSA REPUBLIK INDONESIA...DITJEN PENGELOLAAN RUANG LAUT DAN DITJEN PERIKANAN TANGKAP KEMENTERIAN KELAUTAN DAN PERIKANAN SERTA INSTANSI TERKAIT LAINNYA Nomor 22A/LHP/XVI/06/2017

BADAN PEMERIKSA KEUANGANREPUBLIK INDONESIA

LAPORAN HASIL PEMERIKSAANATAS

LAPORAN KEUANGANLOAN WB IBRD NO.8336-ID DAN GRANT WB NO. TF 015470

TAHUN 2016

PADA

CORAL REEF REHABILITA TION AND MANA GEMENT PROGRAM - CORALTRIANGLE INI TIA TIVE

(COREMAP - CTI) PROJECT

DITJEN PENGELOLAAN RUANG LAUT DANDITJEN PERIKANAN TANGKAP

KEMENTERIAN KELAUTAN DAN PERIKANANSERTA INSTANSI TERKAIT LAINNYA

Nomor 22A/LHP/XVI/06/2017Tanggal 16 Juni 2017

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LAPORAN IASEL PEMERIKSAANATAS

LAPORAN KEUANGAN

LOAN WB IBRD NO.8336-ID DAN GRANT WB NO. TF015470TAHUN 2016

PADA

CORAL REEF REHABILITATION AND MANA GEMENT PROGRAM - CORALTRIANGLE INITIATIVE

(COREMAP - CTI) PROJECT

DITJEN PENGELOLAAN RUANG LAUT DANDITJEN PERIKANAN TANGKAP

KEMENTERAN KELAUTAN DAN PERIKANANSERTA INSTANSI TERKAIT LAINNYA

Nomor 22A/LHP/XVII/06/2017Tanggal 16 Juni 2017

BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIAJ. Gatot Subroto No. 31 Jakarta Pusat 10210

Telp/Faks (021) 2559000

DAFTAR ISI

Hal.DAFTAR ISI............................................................................................................... SISTEMATIKA HASIL PEMERIKSAAN..............................................................LAPORAN HASIL PEMERIKSAAN ATAS LAPORAN KEUANGANCOREMAP-CTI PROJECT LOAN WB JBRD NO. 8336-ID DAN GRANT WBNO. TF0154701...................................................................................INTERIM FINANCIAL REPORT......................................................... 3INFORMASI PENTING LAINNYA ...................................................... 51GAMBARAN UMUM PEMERIKSAAN ................................................. 521 Dasar Hukum Pemeriksaan ................................................................. 522 T ujuan Pem eriksaan ......................................................................... 523 Sasaran Pem eriksaan ......................................................................... 534 Standar Pemeriksaan ........................................ei.............................. 535 M etode Pem eriksaan ......................................................................... 536 Perneriksaan Lapangan ..................................................................... 547 O byek Pem eriksaan ......................................................................ks 548 B atasan Pem eriksaan .............................................................................................. 54

SISTEMATIKA HASIL PEMERIKSAANATAS LAPORAN KEUANGAN Loan WB IBRD NO. 8336-ffi DAN Grant WB NO.

TF015470 TAIHUN 2016

Hasil pemeriksaan atas Lapoi-an Keuangan Loan WB 8336-ID dan Grant WB TFO 15470 Talhun2016 terdiri dari tiga laporan sebagai berikut.

1. Hasil Pemeriksaan atas Laporan KenanganLaporan ini berisi : (a) Hasil peneriksaan yang memnuat simpulan BPK atas kesesuaianLaporan Konsolidasi Keuangan Tahun 2016; (b) Laporan Interim Financial ReportTriwulanan; (c) Informasi penting lainnya terkait keberlanjutan Proyek Coremap-CTI dan; dan(d) Gambaran Umnum Pemeriksaan yang berisi dasar hukui peneriksaan, tujuan pemeriksaan,sasaran pemeriksaan, standar pemeriksaan, metodologi pemeriksaan, waktu pemeriksaan,obyek pemeriksaan, dan batasan penieriksaan.

2. Hasil Pemeriksaan Sistem Pengendalian InternLaporan ini berisi: (a) Resume Hasil Peneriksaan; (b) Tenuan Pemeriksaan SPI Tahun 2016;dan (c) Tindak Lanjut Temuan Pemeniksaan sebelumnya.

3. Hasil Peneriksaan Kepatuhan Terhadap Peraturan Perundang-undanganLaporan ini berisi : (a) Resume Hasil Pemeriksaan; (b) Temuan Peneriksaan Kepatuhanterhadap Peraturan Perundang-undangan Tahun 2016; dan (c) Tindak Lanjut TemuanPeneriksaan sebelunnya.

ii

B3ADAN PEMERIKSA KEUANGANREPUBLIK INDONESIA

LAPORAN HASIL PEMERIKSAANATAS LAPORAN KEUANGAN

Laporan alas Laporan Eeutangan

Berdasarkani Undang-Undang Nomnor 15 Tahun 2004 tentanig Pemneriksaan Pengelolaan danTaniggung)Jawab KeLiangan Negara dan Undang-Unidang Nomor 15 Tabiun 2006 tentang BadanlPemeriksa Keuangan, BPK telah memeriksa Laporan Keuangani berupalnterim Financial Reportuntuik tahun yang berakh ir pada taniggal 31 Desember 2016 pada Coral Reef Rehabilitation AndManagement Program - Coral Triangle Initiative (COREMAP-CTI) Project, UntUk" tahlun yangberakhir pada tanggal--taniggal tersebut. Laporan keuangan adalah tanggung jawab manaJemenCOREMAP-CTI Project. Taniggung jawab BPK terletak pada pernyataan opini atas laporanlkeUangani berdasarkan pemneriksaan yanig telah dilakukani.

Tanggung jawab Pemzerintah atas laporan keuangan

Kemeniterian KelaUtan dani Perikanian dalam hal ini maniajemnen COREMAP-CTI Projectbertanggung jawab atas pen1YUSunan dani penyajian wajar laporani keuiangani berupa InterimFinancial Report Sesuai dengani World Bank Disbursement Guidelines for Projects yangmemadai untuk MenlyuSun1 laporani keuanigan yang bebas dari kesalahan penyajian material,baik yang disebabkan oleh kecurangan maupuni kesalahanl.

Tangguwng jawab BPK

Tanigguing jawab BPK adalall untuik menyatakani suatu opini atas laporan keuianganlberdasarkani pemieriksaan BPK yang sesuai dengan Standar Pemneriksaanl Keulanganl Negara.Standar tersebut menigharuskani BPK mematuhi kode etik BPK, serta merencanakan danimelaksanakan pemneriksaan agar memperoleh keyakinan yang memadai bahwa laporan keuanganbebas dari kesalahan penyajianl material.

SUatu pemeriksaan m-eliputi pengujian bUkti-bUkti yang menidukunig angka-angk(a danpengungkapan dalamn laporan keuiangan, Prosedur yang dipilibi mendasarkani pada pertimnbanganprofesionial pemeriksa, termasuk penilaiani risiko salah saji yang material dalamn laporankeUanga.n, baik yang disebabkan oleh kecurangan maupuin kesalahan. Dalamn melakUkan peiliaianrisiko, Pemneriksa mem pert imnbangkani pengendaliani intern yang relevan dengan penlyusuInan danpenyajian wajar laporan keuangan serta meliputi penflaian atas penierapani prinsip akuntansi dan

BPK LHP - LK Loan WB IBRD No. 8336-ID dan Grant WB No. TFO 15470 Tahun 2016I

estimasi signifikan, yang dibuat oleh manajemen COREMAP-CTI Project, penilaian ataskepatuhan terhadap ketentuain p,eraturan perundangundangan, penilaian atas kehandalan sistempengendalian intern yang berdampak material terhadap laporan keuangan, serta penilaianterhadap penyajian atas laporan keuangan secara keseluruhan. BPK yakin bahwa buktipemeriksaan yang telah diperolei adalali cukup dan tepat, sebagai dasar untuk menyatakan opini.

Opini

Menurut Opini BPK Laporan Keuangan terlampir berupa interim Financial Report untuk tahunyang berakhir pada tanggal 31 Desember 2016 yang terdiri dari Project Sources and Uses ofFundReport, Designated/SpecialAccount Actvíity Statement Summary Statemient ofExpenditure (SoE)dan Project Cash Forecast menyajikan secara wajar, dalai semua hal yang material, posisikeuangan manajemen COREMAP-CTI Project tanggal 31 Desember 2016 sesuai dengan WorldBank Disbursement Guidelines for Projects yang relevan dengan penyusunan laporan keuangantersebut.

Laporan atas SPI dan Kepatuhan

Untuk memperoleh keyakinan yang memadai atas kewajaran laporan keuangan tersebut, BPKjuga rnelalkukan pemeriksaai terhadap Sistem Pengendalian Intern dan Kepatuhan terhadapKetentuan Perundang-undangan. Laporan hasil pemeriksaan atas Sistem Pengendalian Intem danLaporan Pemeriksaan atas Kepatuhan Terhadap Ketentuan peraturan Perundang-undangandisajikan dalam laporan Nonior 22C/ LHP/XVIl/06/2017 tanggal 16 Juni 2017 dan Laporan HasilPerneriksaan Sistem Pengendalian Inter Nonor 22B/ LHP/XVII/06/2017 tanggal 16 Juni 2017,yang merupakan bagian tidak terpisahkan dari laporan in.

Jalarta, 16 Jiuni 2017BADAN PEMERIKSA KEUANGAN

REPUBLIK INDONESIAPenanggung Jawab.

Pe ut Aryo WibowoRegister egara Akuntan No.11501

BPK LHP - L9 Loan 4B IBRD No.8336-ID dan Grani WB No.TF015470 Tahi 2016 2

IFR-1

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTIProject Sources and Uses of Funds

for the Reporting Period of Oct 01 to Dec 31, 2016 (quarter IV)

Loan No. IBRD 8336-ID

Actual li Planned Variance %Description Current Year-To Cumulative Current Year-To Cumulative Current Year-To CumulativeQuarter Date To-Date Quarter Date To-Date Quarter Date To-Date

1 2 3 4 5 6 7=114 8=2/5 9=3/6Sources of FundsGOI (Counterpart; RPMurni; Outstanding:SBUN) 1.660.685.913 10.077.287605 15.915.987.646 7.312.687.500 21.938.062.500 35.223.793.225 22,71% 45,94% 45,19%The World Bank 51.406.528.277 79,608.225.713 167.038.370.434 62.590.679.715 124.877.944.582 303.916.044.801 82,13% 63,75% 54,96%Other Donor/tender

Total Sources of Fund 53.067.214.190 89.685.513,318 182.954.358.078 69.903.367.215 146.816.007.082 339.139.838.026 75,92% 61,09% 53,95%

Uses of Funds (by Category)Training, Workshop, Consulting Services, Civil

1 Works, Goods, lOC 48.898.237.341 76.399.515.352 161.475.888.055 56.808.119.715 113.312.824.582 291.193.980.801 86,08% 67,42% 55,45%2 Block Grants

3 Scholarship 2.508.290.936 3.208.710.361 5.562.482.379 5.782.560,000 11.565.120.000 12.722.064.000 43,38% 27,74% 43,72%

Sub Total 51.406.528.277 79.608.225.713 167.038.370.434 62.590.679.715 124.877.944.582 303.916.044.801 82,13% 63,75% 54,96%

Non Bank Financed (Rupiah Murni) 1.660.685.912,50 10.077.287,605,25 15.915.987.645 7.312.687.500 21.938.062.500 35.223.793.226 22,71% 45,94% 45,19%

Total Uses of Fund 53.067.214.190 89.685.613.318 182.954.358.078 69.903.367.215 146.816.007.082 339.139.838.026 75,92% 61,09% 53,95%

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No. TF015470 Tahun 2016 3

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTIProject Sources and Uses of Funds (Rupiah)


Actual /I Planned Variance %Description Current Year-To Cumulative Current Year-To Cumulative Current Year-To Cumulative

Quarter Date To-Date Quarter Date To-Date Quarter Date To-Date1 2 3 4 5 6 7=1/4 8=2/5 9=3/6

Sources of FundsGOJ ( Counterpart; RPMurni;Outstanding; SBUN) 1.660685.913 15.070.761.991 19.998.251.418 13.614,875.000 20.422.312.500 30.395.899.625 12,20% 73,80% 65,79%The World Bank 16.469.676.333 22.354.218,220 44.155.881.369 33.245.011,000 44.826.321.000 128.503.491.661 49,54% 49,87% 34,36%Other Donor/lender

Total Sources of Fund 18.130.362.246 37.424.980.211 64.154.132.787 46.859.886.000 65.248.633.500 158.899.391.286 38,69% 57,36% 40,37%Uses of Funds (by Category)Train;ng, Workshop, Consulting

I Services, Civil Works, Goods, IOC 16.469.676.333 22.354.218.220 44.155.881.369 33,245.011.000 44.826,321.000 128.503.491661 49,54% 49,87% 34,36%2 Block Grants

3 Scholarship

Sub Total 16.469.676.333 22,354.218.220 44.155.881.369 33.245.011.000 44.826.321.000 128.503,491.661 49,54% 49,87% 34,36%

Non Bank Financed (RupiahMurni) 1.660.685.913 15.070.761.991 19.998.251.418 13.614.875.000 20.422.312.500 30.395.899.625 12,20% 73,80% 65,79%


BPK LHP - LK Loan WB IBRD No. 8336-ID dan Grant WB No. TF015470 Tahun 2016 4

CORAL REEF REHABILITATION AND MANA GEIVENT PROGRAM - CTIProject Sources and Uses of Funds (Rupiah)

for the Reporting Period of July 01 to Sept 30, 2016 (quarter Ill)

Loan No. IBRD 8336-IDActua/i Planned Variance%

Description Current Year-To Cumulative Current Year-To Cumulative Current Year-To CumulativeQuarter Date To-Date Quarter Date To-Date Quarter Date To-Date

1 2 3 4 5 6 7=114 8=2/5 9=3/6

Sources of FundsGOJ (Counterpart; RPMurni;Outstanding; SBU N) 980.787.000 8.416.601.693 14.255.301.732 3.656.343.750 7.312.687.500 20.598.418.225 26,82% 115,10% 69,21%

The World Bank 18.593.649,223 28.201.697,435 115.631.842.157 35.934.960.500 71.869.921 .OO 250.908.021.219 51,74% 39,24% 46,09%

Other Donor/lender

Total Sources of Fund 19.574.436.223 36,618.299.129 129.887.143.889 39.591.304.250 79.182.608.500 271.506.439.444 49,44% 46,25% 47,84%

Uses of Funds (by Category)Training, Workshop, ConsultingServices, Civil Works, Goods, IQC

1 18.359.671.223 27.501.278.011 112.577.650.714 30.152.400.500 60,304.801.000 238.185.957.219 60,89% 45,60% 47,26%2 Block Grants

3 Scholarship 233.978.000 700.419.425 3.054.191 A43 5.782.560.000 11.565.120.000 12.722.064.000 4,05% 6,06% 24,01%

Sub Total 18.593.649.223 28.201.697.436 115.631.842.157 36.934.960.500 71.869.921.000 250.908.021.219 51,74% 39,24% 46,09%

Non Bank Financed (Rupiah Murni) 980.787.000,00 8.416.601.692,75 14.255.301.732 3.656.343.750 7.312,687.500 20.598.418.225 26,82% 115,10% 69,21%


BPK LHP - LKLoan WB IBRD No.8336-ID dan Grant WB No. TF015470 Tahun 2016 5

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTIProject Sources and Uses of Funds (Rupiah


Grant No. TF015470Actual/ I Planned Variance %


1 2 3 4 5 6 7=1/4 8=2/5 9=3/6Sources of Funds

GOI ( Counterpart; RPMurni;Outstanding: SBUN) 980.787.000 13.410,076.079 18.337.565.505 3.403.718.750 6.807.437.500 16.781.024.625 28,82% 196,99% 109,28%

The World Bank 3.208.670.295 5.884.541.887 27.686.205.036 5.790.655.000 11.581.310.000 95.258.480.661 55,41% 50,81% 29,06%Other Donor/lender

Total Sources of Fund 4.189.457.295 19.294.617.966 46.023.770.541 9.194.373.750 18.388.747.500 112.039.505.286 45,87% 104,93% 41,08%Uses of Funds (by Category)

Training, Workshop, ConsultingServices, Civil Works, Goods, IOC

1 3.208.670.295 5.884.541.887 27.686.205,036 5.790.655.000 11,561.310.000 95.258.480,661 55.41% 80,81% 29,06%2 Block Grants

3 Scholarship

Sub Total 3.208.670.296 5.884.541.887 27.686.205.036 5.790.655.000 11.581.310.000 95.258.480.661 55,41% 50,81% 29,06%

* Non Bank Financed (Rupiah Murni) 960.787.000 13.410.076.079 18.337.565.505 3.403.718.750 6.807.437.500 16.781.024.625 28,82% 196,99% 109,28%

Total Uses of Fund 4.189.457.295 19.294.617.966 46.023.770.541 9.194.373,750 18.388.747.500 112.039.505.286 45,57% 104,93% 41,08%

BPK LHP - LKLoan WB IBRD No, 8336-ID dan Grant WB No. TF015470 Tahun 2016 6


for the Reporting Period of April 01 to Juny 30, 2016 (quarter 11)

Loan No. IBRD 8336-IDActual l i Planned Variance %


1 2 3 4 5 6 7=1/4 8=2/5 9=316Sources of Funds

GOI ( Counterpart: RPMumi;Outstanding; SBUN) 6.545.189.693 7.435.814.693 13.274.514.733 3.656.343.750 7.312.687.500 20.598.418.225 179,01% 101,68% 64,44%

The World Bank 4.793.182.454 9.606.048.213 97.038.192.934 35.934.960.500 71.869.921.000 250.908.021.219 13,34% 13,37% 38,67%Other Donor/lender

Total Sources of Fund 11.338.372.147 17.043.862.906 110.312.707.667 39.591304.250 79.182.608.500 271.506.439.444 28,64% 21,52% 40,63%

Uses of Funds (by Category)Training, Workshop, ConsultingServices, Civil Works, Goods, IOC

1 4.528.536.254 9.141.606.788 94,217.979.491 30.152,400,500 60.304.801.000 238.185.957.219 15,02% 15,16% 39,56%2 Block Grants

3 Scholarship 264.646.200 466.441.425 2.820.213.443 5.782.560.000 11.565.120,000 12.722.064.000 4,58% 4,03% 22,17%

Sub Total 4.793,182.454 9.608.048.213 97.038.192.934 35.934.960.500 71.869.921.000 250.908.021.219 13,34% 13,37% 38,67%

* Non Bank Financed (Rupiah Murni) 6.545.189.692,75 7.435.814.692,75 13.274.514.733 3.656.343.750 7.312.687.500 20.598.418.225 179.01% 101,68% 64,44%

Total Uses of Fund 11.338.372.147 17.043.862.906 110.312.707.667 39,591.304.250 79.182.608.500 271.506.439.444 28,64% 21,52% 40,63%



for the Reporting Period of April 01 to Juny 30, 2016 (quarter II)

Grant No. TF015470Actual/i Planned Variance%


1 2 3 4 5 8 7=1/4 8=2/5 9=3/6Sources of Funds

GOI (Counterpart; RPMurni; Outstanding;SBUN) 6.545.189.893 7.435.814.693 12.363.304.120 3.403.718.750 6.807.437.500 16.781,024.625 192,30% 109,23% 73,67%The World Bank 1.812.469.857 2.675.871.592 24.477.534.741 5.790.655.000 11.581.310.000 95.258.480.661 31,30% 23,11% 25,70%Other Donor/lender

Total Sources of Fund 8.357.659.550 10.111.686.285 36.840.838.861 9.194.373.750 18.388.747.500 112.039.505,286 90,90% 54,99% 32,88%

Uses of Funds (by Category)Training, Workshop, Consulting Services,Civil Works, Goods, IOC

1 1.812.469.857 2.675.871.592 24.477.534.741 5.790.655.000 11.581.310.000 95,258.480.61 31,30% 23,11% 25,70%2 Block Grants

3 Scholarship

Sub Total 1.812.469.857 2.675.871.592 24.477.534.741 5.790.656.000 11.581.310.000 95.258.480.661 31,30% 23,11% 25,70%

* Non Bank Financed (Rupiah Murni) 6.545.189.693 7.435.814.693 12.363.304.120 3.403.718.750 6,807.437.500 16.781.024.625 192,30% 109,23% 73,67%




for the Reporting Period of January 01 to March 31, 2016 (quarter I)

Loan No. IBRD 8336-IDActual /i Planned Variance %

Description Current Year-To Cumulative Current Year-To Cumulative Current Year-To cumulativeQuarter Date To-Date Quarter Date To-Date Quarter Date To-Date

1 2 3 4 5 6 7=114 8=2/5 9=3/6Sources of Funds

GOI (Counterpart; RPMurni; Outstanding:SBUN) 890.625.000 890.625.000 6.729.325.040 3.656.343.750 3,656.343.750 16.942.074.475 24,36% 24,36% 39,72%The World Bank 4.814.865.759 4.814.865.759 92.245.010.480 35.934.960.500 35.934.960.500 214.973.060.719 13,40% 13,40% 42,91%Other Donor/lender

Total Sources of Fund 5.705.490.759 5.705,490.759 98.974.335.520 39.591.304.250 39.591.304.250 231.915.135.194 14,41% 14,41% 42,68%

Uses of Funds (by Category)Training, Workshop, Consulting Services,Civil Works, Goods, IOC

1 4.613.070.534 4.613.070.534 89.689.443,237 30.152.400.500 30.152.400.500 208.033.556.719 15,30% 15,30% 43,11%2 Block Grants

3 Scholarship 201.795.225 201.795.225 2.555,567.243 5.782.560,000 5.782.560.000 6,939.504.000 3,49% 3,49% 36,83%

Sub Total 4,814.865.759 4.814.865.769 92.245.010.480 35.934.960.500 35,934.960.500 214.973.060.719 13,40% 13,40% 42,91%

* Non Bank Financed (Rupiah Murni) 890.625.000,00 890.625.000,00 6.729.325.040 3.656.343.750 3.656.343.750 16.942.074.475 24,36% 24,36% 39,72%

Total Uses of Fund 5.705.490.759 5.705.490.759 98.974.335.520 39.591.304.250 39.591.304.250 231.915,135.194 14,41% 14,41% 42,68%

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No. TF01S470 Tahun 2016 9


for the Reporting Period of January 01 to March 31, 2016 (quarter])

Grant No. TF015470Actual I i Planned Variance %

Description Current Year-To Cumulative Current Year-To Cumulative Current Year-To Cumulative

Quarter Date To-Date Quarter Date To-Date Quarter Date To-Date

1 2 3 4 5. 6 7=114 8=2/5 9=316

Sources of FundsGO ( Counterpart; RPMurni; Outstanding;SBUN) 890,625,000 890.625.000 5.818.114.427 3.403.718.750 3.403.718.750 13.377.305.875 26,17% 26,17% 43,49%The World Bank

863.401.735 863.401.735 22.665.064.884 5,790.655.000 5.790.655.000 89.467.825.661 14,91% 14,91% 25,33%Other Donor/lender

Total Sources of Fund 1.754,026.735 754.026.735 28.483.179.311 9.194.373.750 9.194.373.750 102.845.131.536 19,08% 19,08% 27,70%

Uses of Funds (by Category)

1 ainin Worksho, Consulting Services, 863.401.735 863.401.735 22.665.064.884 5.790.655.000 5.790.655.000 89.467.825.661 14,91% 14,91% 25,33%

2 Block Grants

3 Scholarship

Sub Total 863.401.735 863.401.736 22.665.064.884 5.790.655.000 5.790.655.000 89.467.825.661 14,91% 14,91% 25,33%

Non Bank Financed (Rupiah Murni) 890.625.000 890.625.000 5.818.114.427 3.403.718.750 3.403.718.750 13.377.305.875 26,17% 26,17% 43,49%


BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No.TF015470 Tahun 2016 10

IFR-2CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTI

Project Uses of Funds by Category (loan)for the Reporting Period of Oct 01 to Dec 31, 2016 (quarter IV)

Loan No. IBRD 8336-ID

charged to WB charged to WBUses of Funds (by Category) */ Total GO] counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp USS

1 2 3 4 S a 7

1 Training, Workshop, Consulting Services, Civil Works, Goodi 50.558.923.254 1.860.685.913 - 48898.237.341 3.684.162,562 Black Grants------3 Scholarship 2.508.290.936 - - - - 2.508.290.936 192.482,88

Non Bank Financed (Rupiah Murni) - - - -

Total Uses of Fund 53.067.214,190 1.660.685.913 - - - 51.406.526.277 3.876.645,44Average Exchange rate: 13.261

Expenditures in Year to DateUses of Funds (by Category) *1 charged to WB charged to WB

Total GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$8 9 10 11 12 13 14

1 Training, Workshop, Consulting Services, Civil Works, Good 86.476.802.957 10,077.287.605 - - - 78.399.515.352 5.752.996,712 Block Grants ----3 Scholarship 3.208.710.361 . - - . 3.208.710.361 245.671.69

Non Bank Financed (Rupiah Murni) -

Total Uses of Fund 89.685.513.318 10.077,287.605 - - - 79.608.225.713 5.998.668,40Average Exchange rate: 13.271

C Cumulative Expendituresto DateUses of Funds (by Category) *I charged to WB charged to W8

Total GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$

15 16 17 16 19 20 21

I Training, Workshop, Consulting Service, Civil Works, Good! 177.391.875.699 15.915.957.645 - - - 161.475.888.055 12.057.148,612 Block Grants

-3 Scholarship 5.562.482.379 - - - - 5.562.482.379 420.225,57Non Bank Financed (Rupiah Murni)

Total Uses of Fund 182.954,358.078 15.915.987.645 - - - 167.038.370.434 12.477,374,17Average Exchange rate: 13.387

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No.TF015470 Tahun 2016

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTIProject Uses of Funds by Category


Grant No. TF01 5470Expenditures in the Current QuarterUses of Funds (by Category) *f

1charged to WB charged to WBTotal GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp USS

1 2 3 4 5 6 7

1 Training, Workshop, Consulting Services, Civil Wori 18.130.362.246 1.660.685.913 - - 16.469.676,333 1.242,876,722 Block Grants3 Scholarship .

Non Bank Financed (Ruplah Murnl)

Total Uses of Fund 18.130.362.246 1.660.685.913 11- 16.469.676.333 1.242.876,72Average Exchange rate: 13.251

Expenditures in Year to DateUses of Funds (by Category) *1 charged to W6 charged to WBTotal GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$a 9 10 11 12 13 14

1 Training, Workshop, Consulting Services, Civil Worl 37.424.980.211 15.070.761.991 - - 22.354.218.220 1.684.348,232 Block Grants3 Scholarship

Non Bank Financed (Rupiah Murni)

Total Uses of Fund 37.424.980.211 15.070.761.991 - - 22.354.218.220 1.684.348,23Average Exchange rate: 13.272

____________Cumulative Expenditures to DateUses of Funds (by Category) *I charged to WB charged to WBTotal GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$

15 16 17 18 19 20 211 Training, Workshop, Consulting Services, Civil Wori 64.154.132.786 19.998.251.418 - - - 44.155.881.369 3.297.173,742 Block Grants3 Scholarship





for the Reporting Period of July 01 to Sept 30, 2016 (quarter III)

Loan No. IBRD 8336-IDExpenditures in the Current Quarter

Uses of Funds (by Category)Vt charged to WB charged to WB


1 2 34 5 6 7

1 Training, Workshop, Consulting Services, Civil Wort 19.340.458.223 980.787.000 - 18.359.671.223 1.398.781,942 Block Grants - - -3 Scholarship 233.978.000 - - - - 233.978.000 17.761,15Non Bank Financed (Rupiah Murni) - -

Total Uses of Fund 19.574.436.223 980.787.000 - - - 18.593.649.223 1.416.543,09Average Exchange rate: 13.126

_____________Expenditures in Year to DateUses of Funds (by Category) *n charged to WB charged to WB


1 Training, Workshop, Consulting Services, Civil WorP 35.917.879.704 8,416.601.693 - - - 27,501.278.011 2.068.834,192 Block Grants3 Scholarship 700.419.425 - - - - 700.419.425 53.188,81Non Bank Financed (Rupiah IVIurn)i)

Total Uses of Fund 36.618,299.129 8.416,601.693 - - - 28.201.697.436 2.122.023,00Average Exchange rate: 13.290

Cumulative Expenditures to DateUses of Funds (by Category) */ charged to WB charged to WB

Total GO counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$

15 16 17 18 19 20 21

1 Training, Workshop, Consulting Services, Civil Wor 126.832.952.446 14.255.301.732 - - - 112.577.650.714 8.372.986,092 Block Grants -.3 Scholarship 3.054.191.443 - - - - 3.054.191.443 227.742,69Non Bank Financed (Rupiah Murni)

Total Uses of Fund 129.887.143.889 14.255.301.732 - - - 115.631.842.157 8.600.728.77Average Exchange rate: 13.444

BPK LHP - LK Loan WB IBRD No.8336-ID don Grant WE No.TF015470 Tahun 2016 13

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM- CTIProject Uses of Funds by Category

for the Reporting Period of July 01 to Sept 30, 2016 (quarter iII)

Grant No. TF015470Expenditures in the Current Quarter

Uses of Funds (by Category)*/ charged to WB charged to WB

Total GO counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp USS1 2 3 4 5 6 7

' Training, Workshop, Consulting Services, Civil Work 4.1189,457.295 980.787.000 - - - 3.208.670.295 244.847,192 Block Grants - - - -3 Scholarship -

Non Bank Financed (Rupiah Murni) - - - -

Total Uses of Fund 4.189.457.295 980.787.000 - - - 3.208.670.295 244.847,19Average Exchange rate: 13.105

Expenditures in Year to DateUses of Funds (by Category) *1 charged to WB charged to WB

Total GO counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$a 9 10 11 12 13 14

1 Training, Workshop, Consulting Services, Civil Work 19.294.617.966 13,410.076.079 - - - 5.884.541.887 441.471,512 Block Grants$ Scholarship

Non Bank Financed (Rupiah Murni) - - - - -

Total Uses of Fund 19.294.617.988 13.410.076.079 - - - 5.884.541.887 441.471,51Average Exchange rate: 13.329

Cumulative Expenditures to DateUses of Funds (by Category) *1 charged to WB charged to WBTotal GOI counterpart Others Donor SSUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$

15 16 17 18 19 20 21

1 Training, Workshop, Consulting Services, Civil WorF 46.023.770.541 18.337.565.505 - - - 27.686.205.036 2.054.297,022 Block Grants.3 Scholarship

Non Bank Financed (Rupiah Murni)-






Uses of Funds (by Category) *1 charged to WB charged to WB


1 2 3 4 5 6 7

1 Training, Workshop, Consulting Services, Civil Work 11.073.725.947 6.545.189.693 4.528.536.254 337.361,952 Block Grants - - -3 Scholarship 264.846.200 - - - - 264.646.200 20.084,63Non Bank Financed (Rupiah Murni) - -

Total Uses of Fund 11.338.372.147 6.545.189.693 - - - 4.793182.454 357.446,58Average Exchange rate: 13.410

Expenditures in Year to DateUses of Funds (by Category) */ charged to WB charged to WB


1 Training, Workshop, Consulting Services, Civil Work 16.577.421.481 7.435.814.693 - - - 9.141.606.788 670.052,252 Block Grants3 Scholarship 466.441.425 - - - - 466.441.425 36.427,66Non Bank Financed (Rupiah Murni) - -


Cumulative Expenditures to DateUses of Funds (by Category) *I charged to WB charged to WB

Total GO1 counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$

15 16 17 18 19 20 21

1 Training, Workshop, Consulting Services, Civil Work 107.492.494.224 13,274.514.733 - - - 94.217.979.491 6.974.204,142 Block Grants3 Scholarship 2.820.213.443 - - - - 2.820,213.443 209.981,54Non Bank Financed (Rupiah Murni)


BPK LHP -- LKLoan WB IBRD No.8336-ID dan Grant WB No.TF015470 Tahun 2016 15

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CT/Project Uses of Funds by Category



Uses of Funds (by Category) *1 charged to WB charged to WBTotal GO[ counterpart Others Donor SBUN Outstanding Sp.Acc Sp.Acct

Rp Rp Rp Rp Rp US$1 2 3 4 5 5 7

1 Training, Workshop, Consulting Services, Civil Work 8.357.659.550 6.545.189.693 - - - 1.812.469.857 134.403,452 Block Grants -3 Scholarship

Non Bank Financed (Rupia IMurni)-



Total GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp USS8 9 10 11 12 13 14

1 Training, Workshop, Consulting Services, Civil Work 10.111.686.285 7.435.814.693 - - - 2.675.871.592 196.624,322 Block Grants -3 Scholarship

Non Bank Financed (Rupiah Murni) -

Total Uses of Fund 10.111.686.285 7.435.814.693 - - 2.675.871.592 196.624,32Average Exchange rate: 13.609

Cumulative Expenditures to DateUses of Funds (by Category) *1 charged to WB charged to WB

Total GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp,AcctRp Rp Rp Rp Rp US$

15 16 17 18 19 20 21

1 Training, Workshop, Consulting Services, Civil Work 36.840.838.861 12.363.304.120 - - 24.477.534.741 1.809.449,832 Block Grants3 Scholarship



BPK LHP - LK Loan WB IBRD No. 8336-ID don Grant WB No. TF015470 Tahun 2016 16


for the Reporting Period of January 01 to March 31, 2016 (quarter I)


Uses of Funds (by Category) charged to WB charged to WB


1 2 3 4 5 6 7

1 Training, Workshop, Consulting Services, Civil Work 5.503.695.534 890.625,000 - 4.613.070.534 332.690,302 Block Grants - - -3 Scholarship 201,795.225 - - - - 201.795,225 15.343,03

Non Bank Financed (Rupiah Iurni)

Total Uses of Fund 5.705.490.759 890.625.000 - - - 4.814.865.759 348.033,33Average Exchange rate: 13.834,50

Expenditures in Year to DateUses of Furds (by Category) *1 charged to W8 charged to WB


8 9 10 11 12 13 14

1 Training, Workshop, Consulting Services, Civil Work 5.503,695.534 890.625.000 - - - 4.613070.534 332.690,302 Block Grants - - - -3 Scholarship 201.795.225 - - - - 201.795.225 15.343,03

Non Bank Financed (Rupiah Murni) - -

Total Uses of Fund 5.705.490.759 890.625.000 - - - 4.814.865.759 348.033,33Average Exchange rate: 13.834,50

Cumulative Expendituresto DateUses of Funds (by Category)*I charged to WB charged to WB

Total GOI counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp USS

15 16 17 1B 19 20 21

1 Training, Workshop, Consulting Services Civil Work 96.418.768.277 6.729.325.040 - - - 89.689.443237 6.636.842,192 Block Grants3 Scholarship-

2.555.567.243 189.696,91Non Bank Financed (Rupiah Murni)

Total Uses of Fund 98.974.335.520 6,729.325.040 - - 92.245.010.480 6.826.739,10Average Exchange rate: 13.512,31

BPK LHP - LK Loan WB IBRD No. 8336-ID dan Grant WB No. TF015470 Tahin 2016 17


for the Reporting Period of January 01 to March 31, 2016 (quarter 1)


Uses of Funds (by Category)*/ charged to WB charged to WB


1 2 3 4 5 6 7

1 training, Workshop, Consulting Services, Civil Work 1.754.026.735 890.625.000 - - - 863.401.735 62.220,872 Block Grants - - -3 Scholarship

Non Bank Financed (Rupiah Murni) - - - - -

Total Uses of Fund 1.754,026.735 890.625.000 - - - 863.401.735 62.220,87Average Exchange rate: 13.876,40


Total GOt counterpart Others Donor SBUN Outstanding Sp.Acc Sp.AcctRp Rp Rp Rp Rp US$8 9 10 11 12 13 14

1 Training, Workshop, Consulting Services, Civil Work 1.754.026.735 90.625.000 - - - 863.401.735 62.220,872 Block Grants -3 Scholarship

Non Bank Financed (Rupiah Murni) - - - - --

Total Uses of Fund 1.754.026.735 890.625.000 - - - 863.401.735 82.220,87Average Exchange rate: 13.876,40

Cumulative Expenditures to DateUses of Funds (by Category) *I charged to WB charged to WE


15 16 17 18 19 20 21

1 Training, Workshop, Consulting Services, Civil Work 28.483.179.311 5.818.114.427 - - - 22.665.064.884 1.675.046,382 Block Grants3 Scholarship

Non Bank Financed (Rupiah Murnl) - -

Total Uses of Fund 28.483.179.311 5.818.114.427 - - - 22.665.064.884 1.675.046,38Average Exchange rate: 13.531,01

BPK LHP - LKLoan WB IBRD No.8336-ID dan Grant WB No. TF015470 Tahun 2016 18

1-ACORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTI

Designated/Special Account Activity Statementfor the Reporting Period of Oct 01 to 31, 2016 (quarter IV)

Bank and Account No.:Loan No. IBRD 8336

USDPart I1. Cummulative advances to end of current reporting period 15.100.000,002. Cummulatie expenditures to end of last reporting period 8.600.728,733. Outstanding advances to be accounted (1-2) 6.499.271,27

Part II4. Opening SA balance at beginning of reporting period Oct 1, 2016) 6.495.465,015. Add/Substract:Cummulative adjustments (if any) * 3.806,266. Advances from the World Bank during reporting period -7.add 5 and 6 3.806,268. Outstanding advances to be accounted for (4+7) 6.499.271,27

9. Closing SA balance at end of current reporting (Dec 31, 2016) 2.622.625,8310. AddIsubstract: Cummulative adjusment (if any)*-11. Expenditures for current reporting period 3.876.645,4412. Add 10+11 3.876.645,4413. Add 9+12 6.499.271,27

14. Difference (if any) 8-13

Part III15. Total Forecasted amount to be paid by World Bank 2.500.488,4216. Less: Closing SA balance (as peritem9) 2.622,625,8317. Cumulative adjustment (if any) *** -18. Add 16+17 2.622.625,83

19. Cash requirement from WB for next six months (15-18)20. Amount requested for advance to SA (rounding) *

* Explanation for item 5 (if not zero): FMR & AW Ref. Amount(/-)emarksMischarging to SA in Q4 2015 3.806,22Roundings 0,04

3.806,26

" Explanation for item 10 (if not Zero): FMR & AW RefAmount (+/-) Remarks

Explanation for item 14 (if not Zero): IFMR & AW Ref Amount (+1-) Remarks

Explanation for item 17 (if not Zero): FMR & AW Ref Amount (+1-) Remarks

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No.TFO15470 Tahun 2016 19

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM- CTIDesignated/Special Account Activity Statement

for the Reporting Period of Oct 01 to Dec 31, 2016 (quarter I)

Bank and Account No.:Grant No. TF015470

USDPart I1. Cummulative advances to end of current reporting period 3.818.500,002. Cummulative expenditures to end of last reporting period 2.054.297,023. Outstanding advances to be accounted (1-2) 1.764.202,98

Part II4. Opening SA balance at beginning of reporting period (Oct 1. 2016) 1.264.202,985. Add/Substract:Cummulative adjustments {if any) *6. Advances from the World Bank during reporting period 500.000,007.add 5 and 6

500.000,008. Outstanding advances to be accounted for (4+7) 1.764.202,98

9. Closing SA balance at end of current reporting (Dec 31, 2016) 521.326,2610. Addisubstract: Cummulatihe adjusment (if any) -11. Expenditures for current reporting period 1.242.876,7212. Add 10+11a+11b

1.242.876,7213. Add 9+12 1.764.202,98

14. Difference (if any) 8-13 "* -

Part III15. Total Forecasted amount to be paid by World Bank 489.133,6716. Less: Closing SA balance (asperitem9) 521.326,2617. Cumulative adjustment (if any) ""18. Add 16+17

521.326,26

19. Cash requirement from WB for next six months (15-18) -20. Amount requested for advance to SA (rounding) -

* Explanation for item 5 (if not zero): FMR & AW Ref. Amount (/-)Remarks

.Explanation for item 10 (if not Zero): FMR & AW Ref Amount Remarks

** Explanation for item 14 (if not Zero): FMR & AW RF mount ( -) Remarks

Explanation for item 17 (if not Zero): IFMR & AW Ref. Amount (+/-) Remarks

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No. TFO 15470 Tahun 2016 20

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTI Designated/Special AccountActivity Statement



USDPart I1. Cummulative advances to end of current reporting period 15.100.000,002. Cummulative expenditures to end of last reporting period 7.184.185,683. Outstanding advances to be accounted (1-2) 7.915.814,32

Part II4. Opening SA balance at beginning of reporting period (July 1, 2016) 6.012.008,065. Add/Substract:Cummulative adjustments (if any) * 3.806,266. Advances from the World Bank during reporting period 1.900.000,007.add 5 and 6

1.903.806,268. Outstanding advances to be accounted for (4+7) 7.915.814,32

9. Closing SA balance at end of current reporting (Sept 30, 2016) 6.495.465,0110. Add/substract: Cummulative adjusment (if any) " 3.806,2611. Expenditures for current reporting period 1.416.543,0912. Add 10+11 1.420.349,3513. Add 9+12 7.915.814,36

14. Difference (if any) 8-13 ** (0,04)

Part III15. Total Forecasted amount to be paid by World Bank 4.779.872,4116. Less: Closing SA balance (as peritem 9) 6.495.465,0117. Cumulative adjustment (if any) *** -18. Add 16+17

6.495.465,01

19. Cash requirement from WB for next six months (15-18) -20. Amount requested for advance to SA (rounding) -

* Explanation for item 5 (if not zero): FMR & AW Ref. Amount (+/-) RemarksMischarging to SA in Q4 2015 3.806,22Roundings 0,04

3.806,26

Explanation for item 10 (if not Zero): FMR & AW Ref. Amount (+/-) RemarksMischarging to SA in Q4 2015 3.806,22Roundings 0,04

3.806,26


'"* Explanation for item 17 (if not Zero): FMR & AW Ref. Amount (+/-) Remarks


CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTI Designated/Special AccountActivity Statement

for the Reporting Period of July 01 to Sept 30, 2016 (quarter 111)


USDPart I1. Cummulatiw advances to end of current reporting period 3.318.500,002. Cummulative expenditures to end of last reporting period 1.809.449,833. Outstanding advances to be accounted (1-2) 1.509.050,17

Part II4. Opening SA balance at beginning of reporting period (July 1, 2016) - -- 1.009.050,175. Add/Substract:Cummulatie adjustments (if any) * -6. Advances from the World Bank during reporting period 500.000,007.add 5 and 6 500.000,008. Outstanding advances to be accounted for (4+7) 1.509.050,17

9. Closing SA balance at end of current reporting (Sept 30, 2016) 1.264.202,9810. Addisubstract: Cummutati%e adjusment (if any)11. Expenditures for current reporting period 244.847,1912. Add 10+11a+11b 244.847,1913. Add 9+12 1.509.050,17

14. Difference (if any) 8-13 0,00

Part III

15. Total Forecasted amount to be paid by World Bank 1.202.792,1916. Less: Closing SA balance fas peritern 9) 1.264.202,9817. Cumulative adjustment (if any)18. Add 16+17 1.264.202,98

19. Cash requirement from WB for next six months (15-18) .20. Amount requested for advance to SA (rounding)

Explanation for item 5 (if not zero): FMR & AW Ref Amount (+/-} RemarksBacklog recharges in Q2

* Explanation for item 10 (if not Zero): FMR & AW Ref Amount (+/-Remarks

Explanation for item 14 (if not Zero): IFMR & AW Ref Amount (+/-) Remarks

Explanation for item 17 (if not Zero): FMR & AW Ref. Amount (+/-) Remarks


CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTIDesignated/Special Account Activity Statement



USDPart I1. Cummulative advances to end of current reporting period 13.200.000,002. Cummulativ expenditures to end of last reporting period 6.826.739,103. Outstanding advances to be accounted (1-2) 6.373.260,90

Part II4. Opening SA balance at beginning of reporting period (Apr 1, 2016) 1.169.454,645. Add]Substract:Cummulatihe adjustments (if any) * 3.806,266. Advances from the World Bank during reporting period 5.200.000,007.add 5 and 6 5.203.806,268. Outstanding advances to be accounted for (4+7) 6.373.260,90

9. Closing SA balance at end of current reporting (Jun 30, 2016) 6.012.008,0610. Add/substract: Cummulative adjusment (if any) " 3.806,2611. Expenditures for current reporting period 357.446,5812. Add 10+11

361.252,8413. Add 9+12 6.373.260,90

14. Difference (if any) 8-13 ** -

Part III15. Total Forecasted amount to be paid by World Bank 7.910.837,6216. Less: Closing SA balance (as peritem9) 6.012.008,0617. Cumulative adjustment (if any) "" -18. Add 16+17 6.012.008,06

19. Cash requirement from WB for next six months (15-18) 1.898.829,5620. Amount requested for advance to SA (rounding) 1.900.000,00

* Explanation for item 5 (if not zero): IFMR & AW Ref. Amount (+/-) | RemarksMischarging to SA in Q4 2015 3.806,22Roundings

0,043.806,26

" Explanation for item 10 (if not Zero): FMR & AW Amount (+/-) RemarksMischarging to SA in Q4 2015 3.806,22Roundings 0,04

3.806,26

Explanation for item 14 (if not Zero): FMR & AW Ref. Amount (+/-) Remarks


BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No.TFO 15470 Tahun 2016 23




USDPart I1. Cummulative advances to end of current reporting period 2.818.500,002. Cummulatilw expenditures to end of last reporting period 1.675.046,383. Outstanding advances to be accounted (1-2) 1.143.453,62

Part II4. Opening SA balance at beginning of reporting period (1 Apr, 2016) 308.820,255. Add/Substract:Cummulative adjustments (if any) * 34.633,376. Advances from the World Bank during reporting period 800.000,007.add 5 and 6 834.633,378. Outstanding advances to be accounted for (4+7) 1.143.453,62

9. Closing SA balance at end of current reporting (Jun 30, 2016) 1.009.050,1710. Add/substract: Cummulative adjusment (if any) *-11. Expenditures for current reporting period 134.403,4512. Add 10+11a+11b

134.403,4513. Add 9+12 1.143.453,62

14. Difference (if any) 8-13 0,00

Part III

15. Total Forecasted amount to be paid by World Bank 1.527.635,7316. Less: Closing SA balance (as per item 9) 1.009.050,1717. Cumulatiwe adjustment (if any) "" -18. Add 16+17

1.009.050,17

19. Cash requirement from WB for next six months (15-18) 518.585,5620. Amount requested for advance to SA (rounding) 500.000,00

* Explanation for item 5 (if not zero): IFMR & AW Rf. Amount (+/-) RemarksBacklog recharges in Q2 34.633,37

* Explanation for item 10 (if not Zero): IFMR & AW Ref. Amount (+/-) Remarks

"*Explanation for item 14 (if not Zero): JFMR & AW Ref. J Amount (+/-) Remarks





Bank and Account No.:Loan No. 10881901

USDPart I1. Cummulativ advances to end of current reporting period 8.000.000,002. Cummulative expenditures to end of last reporting period 2.965.413,213. Outstanding advances to be accounted (1-2) 5.034.586,79

Part II4. Opening SA balance at beginning of reporting period (Jan 1, 2016) 1.517.487,975. Add/Substract:Cummulative adjustments (if any) * 3.517.098,826. Advances from the World Bank during reporting period -7.add 5 and 6

3.517.098,828. Outstanding advances to be accounted for (4+7) 5.034.686,79

9. Closing SA balance at end of current reporting (Mar 31, 2016) 1.169.454,6410. Addisubstract: Curnmulative adjusment (if any) 3.517,098,8211. Expenditures for current reporting period 348.033,3312. Add 10+11 3.865.132,1513. Add 9+12 5.034.586,79

14. Difference (if any) 8-13 ** (0,00)

Part III15. Total Forecasted amount to be paid by World Bank 6.407105,7116. Less: Closing SA balance (asperitem9) 1.169.454,6417. Cumulative adjustment (if any) "" -18. Add 16+17

1.169.454,64

19. Cash requirement from WB for next six months (15-18) 5.237.651,0720. Amount requested for advance to SA (rounding) 5.200.000,00

* Explanation for item 5 (if not zero): FMR & AW Ref Amount (+/-) RemarksExpenditures during 04 2015 in process 3.513.292,56Mischarging to SA 3.806,22Roundings

0,043.517.098,82

" Explanation for item 10 (if not Zero): FMR & AW Ref. Amount (+/-) RemarksExpenditures during Q4 2015 in process 3,513.292,56Mischarging to SA 3.806,22Roundings

0043.517.098,82

Explanation for item 14 (if not Zero): JFMR & AW Ref Amount (+/-) RemarksMischarged


BPK LI/P - LK Loan WB IBRD No.8336-ID don Grant WB No.TFO15470 Tahn 2016 25




USDPart I1. Cummulativa advances to end of current reporting period 2.018.500,002. Cummulative expenditures to end of last reporting period 638.110,103. Outstanding advances to be accounted (1-2) 1.380.389,90

Part 114. Opening SA balance at beginning of reporting period (1 Jan, 2016) 405.674,495. Add/Substract:Cummulative adjustments (if any) * 974.715,416. Advances from the World Bank during reporting period7.add 5 and 6 974.715,418. Outstanding advances to be accounted for (4+7) 1.380.389,90

9. Closing SA balance at end of current reporting (Mar 31, 2015) 308.820,2510. Add/substract: Cummulative adjusment (if any) " 974.715,4111. Expenditures for current reporting period 62.220,8712. Add 10+11a+11b

1.036.936,2813, Add 9+12 1.345.756,53

14. Difference (if any) 8-13""* 34.633,37

Part ill

15. Total Forecasted amount to be paid by World Bank 1.074.53716. Less: Closing SA balance (as per item 9) 308.820,2517. Cumulative adjustment (if any) "" -18. Add 16+17 308.820,25

19. Cash requirement from WB for next six months (15-18) 765.716,3720. Amount requested for advance to SA (rounding) 800,000,00

* Explanation for item 5 (if not zero): FMR & AW Ref Amount (+/-) RemarksExpenditures in Q4 2015 was in process 974.715,41

`974.715,41

* Explanation for item 10 (if not Zero): FMR & AW Ref Amount (+/-) RemarksExpenditures in Q4 2015 was in process 974.715,41

Explanation for item 14 (if not Zero): FMR & AW Ref Amount (+I-) RemarksBacklog 34.633,37

. '34.633,37

Explanation for item 17 (if not Zero): FMR & AW Ref Amount (+1-) Remarks

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No. TFO 15470 Tahun 2016 26

1-BCORAL REEF REHABILITATION AND MANAGEMENT PROGRAM- CTI

Summary Sheet for Payments of Contracts Subjectfor the Reporting Period of Oct 01 to Dec 31, 2016 (quarter IV)

LnICrITF No.IBRD 8336-ID2 3a 3 4 5 6 7 8 9 10 11 12 13Item Disbursement Category Office Cross-Ref Date of Contraet Supplieri Contract Total Amount WB Amount of Exchange Amount WBsNo. Issuing SP22D Payment NO. Contractor Value Paid ta FinancIng WB portion Rate Chargod cotcCat No. Doscription SP2D No, (SP2D) and Date Name (InLtAdd) Contra ctor % paid Applied to SA ref.{(GOI+8RD+-PPN) 11(USD e civ "

{1) Tralning, Workshop, Consulting Services, Civil Works, Goods, 10C

(2) Block Grants

(3) Scholarship

Subtofal - - -

GPRAND TOTAL

BPK LiP - LK Loan WB IBRD No.8336-ID dan Grant WB No. TF015470 Tahun 2016 27

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTISummary Sheet for Payments of Contracts Subject to Prior Review


Ln/Cr/TF No.Grant No. TF0154701 2 3a 3b 4 5 6 7 8 9 10 11 12 13Item Disbursement Category Office Cross-Ref Date of Contract Supp lerl Contract Total Amount WB Amount of Exchange Amount WB'sNo, Issuing SP2D Payment No. Contractor Value Paid to Financing WB portion Rate Charged contractCat No, Description SP2D No. (SP2D) and Date Name (incL Add] Contractor % paid Applied to SA ref.I P(GO+IBRDI+PPN) (USDeqv) I(1) Training, Workshop, Consulting Services, Civil Works, Goods, IC -

(2) Block Grants

3) Scholarship

Subtotall

'GRAND TOTAL


CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM- CTISummary Sheet for Payments of Contracts Subject to Prior Review


Loan No. 10881901

1 2 3a 3b 4 5 6 7 09 ft 11 12 13Item Disbursement Category Office Cross-Ref Date of Contract Supplied Contract Total Amount WB Amount of Exchange Amount WB'sNo. Issuing SP2D Payment No, Contractor Value Paid to Financing WB portion Rate Chargod contractCat No. Description SP2D No. (SP2D) and Date Name (incT. Add) Contractor % paid Applied to SA ref.(GOt+]BRD+PPN) (USDeqv) "I

- (I) Training, Workshop, Consulling Services, Civil Works, Goods, JOC

(2) Block Grants

(3; Scholarshap

Subtotal

GRAND TOTAL.. . -


CORAL REEFREHABILITATION AND MANAGEMENT PROGRAM- CTISummary Sheet for Payments of Contracts Subject to Prior Review

for the Reporting Period of July 01 to Sept 30, 2016 (quarter I11)

LnICrITF No.Grant No. TF0154701 2 3a 3b 4 5 6 7 8 9 10 11 12 13ltem Disbursament Category Office Cross-Ref Date of Contract Supplierl Contract Total Amount WB Amount of Exchange Amount WB'sNo. lssuing SP2D Payment No. Contractor Value Paidto Financing WBportion Rate Charged contractCot No. Description SP2D No. (SP2D) and Date Name fincl.Add) Contractor % paid Applied to SA rot.(GOJ+IBRD+PPN) (USD eqv) "

(1) Training, Workshop, Consulting Services Civil Works, Goods, OC -(2) Block Grants

(3) Scholarship

Subtotal

GRANDTOtÅt

BPK LHP - LK Loan W8 IBRD No.8336-ID dan Grant WB No. TF015470 Tahun 2016 30



Loan No.10881901

1 2 ( 3a 3b 4 5 6 7 8 9 10 i 12 -13Itern DisbursementCategory Office Cross-Ref Date of Contract Supplier! Contract TotalAmount WB Amountof Exchange Amount WB'SNo. $ssuing SP2D Payment No. Contractor Value Paid to Financing WB portion Rate Charged contractCat No. Description SP2D No. (SP2D) and Date Name lacl. Add) Contractor % paid Applied to SA ref.(GOI+18RD+PPN) (USD eqv) "I

S (1) Training, Workshop, Consulting Services, Civil Works, Goods, ICC -

(2) Block Grants

(3) Scholarship -

I Suttl

.A ..

....ub a

GRANTOTA L . . ..

BPK LHP - LK Loan WB IBRD No.8336-ID don Grant WB No. TF015470 Tahun 2016 31

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTISummary Sheet for Payments of Contracts Subject to Prior Reviewfor the Reporting Period of Jan uary 01 to March 31, 2016 (quarter II)

Ln/Cr/TF No.Grant No. TF0154701 2 3a 3b 4 5 ( 7 8 9 10 11 12 13Item Disbursement Category Office Cross-Ref Date of Contract Supplieri Contract Total Amount WB Amount of Exchange Amount WB'sNo. lssuing SP2D Payment No. Contractor Value Pald to Financing WB portion Rate Charged contractCat No. Description SP2D No. (SP2D) and Date Narne (incl. Add) Contractor % paid Appiled to SA ref.(G0l+IBRD+PPN) (USD eqv) - "/

(1) Training, Workshop, Consulting Services Civil Works, Gnods, I0C -

{2) Block Grants

(3) Scholarship -

subtort

BPKRA TOA LH.8336 da GN4n

BPK LHP- LK Loan WB IBRD No.38336-ID dan Gr-ant fYB No. TF0]5470 Tahun 2016 32


for the Reporting Period of January 01 to March 31, 2016

Loan No.1 088190112 3a -3b -- 4 5 6 7 1 8 9 10 11 12 13Item Disbursement Category Office Gross-Ref Date of Contract Supplier Contract Total Amount WB Amount of Exchange Amount WBusNo. Issuing SP2D Payment No. Contractor Value Paidto Financing WB portion Rate Charged contractCat No. Deription SP2D No. (SP2D) and Date Name (Inc. Add) Contractor % paid Applied to SA ref.

(GOI+iBRD+PPN) (USD eqv) 1(1) Training, Workshop, Consulting Services, CiviJ Works, Goods, JG

([2) Block Grants

(3) Scholarship

-ubfotaf

GAD TOTAL E , . .* -


CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTISummary Sheet for Payments of Contracts Subject to Prior Reviewfor the Reporting Period of January 01 to March 31, 2016 (quarter 1)

Ln/Cr/TF No.Grant No. TF015470

T 2 3a 3b 4 5 6 7 8 9 10 11 12 13item Disbursement Category Office Cross-Ref Date of Contract SupplIerl Contract Total Amount We Amount of Exchange Amount We'sNo. Issulng SP2D Payment No. Contractor Value Paid to Financing We portion Rate Charged contractCatNo. Description SP20 No. (SP2D) and Date Name (incl.Add) Contractor % paid Applied to SA ref.(GOI+IBRD+PPN) _ (USD eqv) "I

(1) Training, Workshop, Consulting Services, Civil Works, Goods, 10C

(2) Block Grants

(3) Scholarship -

Subtotal

GRANTTAL


1-CCORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTI

Summary Statement of Expenditures (Sum-SOE)for those NOT Subject to Prior Review

for the Reporting Period of Oct 01 to Dec 31, 2016 (quater IV)

Ln/CrITF No.IBRD 8336-ID1 2 3 4 5 6 7 8 9 10Item Disbursement Category Threshold Number of Country of Total Paid WB Amount of Average AmountNo. for SP2D supplier/ to Contractors( Financing WB portion Exchange ChargedCat No. Description SOEs covered consultant/ Expenditures % paid Rate to SA(USD eqv) training (GOI+IBRD+PPN) (USD eqv)

Works, Training and workshops,(1) Consultans sertices, goods, incremental 34.043.000 410 INA 48.898.237.341 100% 48.898.237.341 13.272,55 3.684.162,56operating cost

(2) Block Grants 11.045.000 - - -

(3) Scholarship 2.292,000 8 INA 2.508.290.936 100% 2.508.290.936 - 192.482,88

GRAND TOTAL 47.380.000 416 - 51.406.528.277 51.406.528.277 13.260,57 3.876.645,44


CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CT/Summary Statement of Expenditures (Sum-SOE)

for those NOT Subject to Prior Reviewfor the Reporting Period of Oct 01 to Dec 31, 2016 (quarter IV)

Ln/CrTF No.Grant No. TF0154701 2 3 4 5 6 7 8 9 10Item Disbursement Category Threshold Number of Country of Total Paid WB Amount of Average AmountNo. for SP2D supplier/ to Contractorst Financing WB portion Exchange ChargedCat No. Description SOEs covered consultant/ Expenditures % paid Rate to SA(USD eqv) training (GOI+IBRD+PPN) (USD eqv)

(1) Works, Training and Workshops, 10.000.000,00 113 INA 16.469.676.333 100% 16.469.676.333 13.251 1.242.876,72Consultant services, goods, incremental(2)

(3)

GRAND TOTAL 10.000.000,00 ( 113 - 16.469.676.3331 16.469.676333 13.251 1.242.876,721

BPK LHP - LKLoan WB IBRD No.8336-ID dan Grant WB No.TF015470 Tahun 2016 36

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTISummary Statement of Expenditures (Sum-SOE)

for those NOT Subject to Prior Reviewfor the Reporting Period of July 01 to Sept 30, 2016 (quarter II/)

Ln/Cr/TF No.1BRD 8336-ID1 2 3 4 5 6 7 8 9 10Item Disbursement Category Threshold Number of Country of Total Paid WB Amount of Average AmountNo. for SP2D supplier/ to Contractorst Financing WB portion Exchange ChargedCat No. Description SOEs covered consultant/ Expenditures % paid Rate to SA(USD eqv) training (GOI+IBRD+PPN) I (USD eqv)

Works, Training and workshops,Consultans seNices, goods, incremental

(1) operating cost 34.043.000 163 INA 18.359.671.223 100% 18.359.871.223 13.125,47 1.398.781,94

(2) Block Grants 11.045.000 - . .(3) Scholarship 2.292.000 5 INA 233.978.000 100% 233.978.000 - 17.761,15

GRAND TOTAL 47.380.000 168 - J 18.593.649.2231 1 18.593.649.223 13.128,07 1.416.543,09



for those NOT Subject to Prior Reviewfor the Reporting Period of July 01 to Sept 30, 2016 (quarter Ill)

Ln/Cr/TF No.Grant No. TF01547012 3 4 5 6 7 8 9 10Item Disbursement Category Threshold Number of Country of Total Paid WE Amount of Average AmountNo. for SP2D suppller/ to Contractorst Financing WE portion Exchange ChargedCat No. Description SOEs covered consultant/ Expenditures % paid Rate to SA(USD eqv) training (GOlI+IBRD+PPN) (USD eqv)

(1) Works, Training and Workshops, 10.000.000,00 56 INA 3.208.670.295 100% 3.208.670.295 13.104,79 244.847,19Consultant services, goods, incrementalC(2)

(3)

GRAND TOTAL 10.000.000 56 - 3.208.670.295 3.208.670.295 f 13.104,79] 244.847,19

BPK LHP - LK Loan WB IBRD No,8336-ID dan Grant WB No,TF015470 Tahun 2016 38


for those NOT Subject to Prior Reviewfor the Reporting Period of April 01 to Juny 30, 2016 (quarter II)

Ln/Cr/TF No.IBRD 8336-ID1 2 3 4 5 6 7 8 9 10Item Disbursement Category Threshold Number of Country of Total Paid WB Amount of Average AmountNo. for SP2D supplier/ to Contractorst Financing WB portion Exchange ChargedCat No. Description SOEs covered consultantl Expenditures % paid Rate to SA(USD eqv) training (GOI+JBRD+PPN) (USD eqv)

Works, Training and workshops,Consultans seNices, goods, incremental

(1) operating cost 34.043.000 45 INA 4.528.536.254 100% 4.528.536.254 13.423,38 337.361,95(2) Block Grants 11.045.000 - -

(3) Scholarship 2.292.000 2 INA 264.646.200 100% 264.646.200 13.176,55 20.084,63

GRAND TOTAL 47.380.000. 47 - 4.793.182.454 4.703.182.454 13.409,51 357.446,58

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No TF015470 Tahun 2016 39

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTISummary Statement of Expenditures (Sum-SOE)for those NOT Subject to Prior Review


Ln/CrITF No.Grant No. TF0154701 2 3 4 5 6 7 8 9 10item Disbursement Category Threshold Number of Country of Total Paid WB Amount of Average AmountNo. for SP2D supplier/ to Contractors/ Financing WB portion Exchange ChargedCat No. Description SOEs covered consultanti Expenditures % paid Rate toSA(USD eqv) training (GOI+IBRD+PPN) (USD eqv)

(1) Works, Training and Workshops, 10.000.000,00 27 iNA 1.812.469.857 100% 1.812.469.857 13.485 134.403,45Consultant services, goods, incremental(2)

(3)

GRAND TOTAL 10.000.000 27 - 1.812.469.857 1.812.469.857 13.485 134.403,45

BPK LHP - LK Loan WB JBRD No.8336-ID dan Grant WB No. TF015470 Tahun 2016 40


for those NOT Subject to Prior Reviewfor the Reporting Period of January 01 to March 31, 2016 (quarter 1)

Ln/Cr/TF No.1BRD 8336-ID1 2 3 4 5 6 7 8 9 10

Item Disbursement Category Threshold Number of Country of Total Paid Wa Amount of Average AmountNo. for SP2D supplier/ to Contractors' Financing WB portion Exchange Charged

Cat No. Description SOEs covered consultant/ Expenditures % paid Rate to SA(USD eqv) training (GOI+IBRD+PPN) (USD eqv

Works, TraWnng and workshops,Consultans seNces, goods, incremental

(1) operating cost 34.043,000 71 INA 4.613.070.534 100% 4,613070.534 13.865,96 332.690,30

(2) Block Grants 11.045.000 - - -

(3) Scholarship 2.292,000 2 INA 201.795.225 100% 201.795.225 13.152,24 15.343,03

GRAND TOTAL 47.380.000 731 - 4.814.865.759 4.814.865.7591 13,834,501 3 48 03 3

BPK LHP - LK Loan WB IBRD No.8336-ID don Grant WB No. TFO15470 Tahun 2016 41

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM- CT/Summary Statement of Expenditures (Sum-SOE)

for those NOT Subject to Prior Reviewfor the Reporting Period of January Of to March 31, 2016 (quarter )

Ln/CrITF No.Grant No. TF0154701 2 3 4 5 6 7 8 9 10Item Disbursement Category Threshold Number of Country of Total Paid WB Amount of Average AmountNo. for SP2D supplierl to Contractorst Financing WB portion Exchange ChargedCat No. Description SOEs covered consultant/ Expenditures % paid Rate to SA(USD eqv) training (GOI+JBRD+PPN) I (U!SD eqv)

(1) Works, Training and Workshops, 10.000.000,00 12 INA 863.401.735 100% 863.401.735 13.876 62.220,87Consultant ser4ces, goods, incremental' (2)---

(3)

GRAND TOTAL 10.000.000 12 - 863.401.735 J 863.401.735 13.8761 62.220,871

BPK LHP - LK Loan WB IBRD No. 8336-ID dan Grant WB No. TFO 15470 Tahun 2016 42

1-DCORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTI

Project Cash Forecastfor the Reporting Period of Oct 01 to Dec 31, 2016 (quarter IV)

Loan No. BRD 8336-ID(a) (b) (c)=(a)+(b) (d) (e) (t)

WB WB Total Cash GOI WB WBDisbursement Category Cash Requirement Cash Requirement Requirement for Cash Requirement Cash Requirement Cash Requirementfor Quarter ending for Quarter ending next two quarters next two quarters next two quarters next two quarters

31/03/2017 30/06/2017 (six months) (six months) (six months) (six months)(IDR) (IDR) (]DR) (IDR) (IDR) (USD)

1 Training, Workshop, Consulting Services, Civil Works, Goods, IOC 2.872.000.000 3.700.000.000 6.572.000.000 - 6.572.000.000 489.133,672 Block Grants

3 Scholarship

Non Bank Financed (Ruplah Murni)

Total 2.872.000.000 3.700.000.000 6.572.000.000 - 6.572.000.000 489.133,67


CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM - CTIProject Cash Forecast


Grant No. TF015470(a) (b) (c)=(a)+(b) (d) (e) (WB WB Total Cash GO[ WB WBDisbursement Category Cash Requirement Cash Requfrement Requirement for Cash Requirement Cash Requirement Cash Requirement

for Quarter ending ftr Quarter ending next two quarters next two quarters next two quarters next two quarters31/03/2017 30/06/2017 (six months) (six months) (six months) (six months)

(IDR) (IDR) (]DR) (IOR) (IDR) (USD)1 Training, Workshop, Consulting Services, Civil Works, Goods, 10C 15.969.531.200 17,627.031.200 33.596.562.400 7.680.796000 33.596.562.400 2.500.488,42

2 Block Grants

3 Scholarship


Total 15.969.531.200 17.627.031.200 33.596.562.400 7.580.796.000 33.596.562.400 2.500.488,42

BPK LHP - LKLoan WB IBRD No.8336-ID dan Grant WB No.TF015470 Tahun 2016 44



Loan No. IBRD 8336-ID(a) (b) (c)=W)+(b) (d) (e) (i)

WB WB Total Cash GOI WB WBDisbursement Category Cash Requirement Cash Requirement Requirement for Cash Requirement Cash Requirement Cash Requirementfor Quarter ending for Quarter ending next two quarters next two quarters next two quarters next two quarters

31/12/2016 30/03/2017 (six months) (six months) (six months) (six months)(IDR) (IDR) (IDR) (IDR) ([DR) (US D)

I Training, Workshop, Consulting Services, Civil Works, Goods, IOC 52.728.575.064 - 52.728.575.064 1.856.069.000 52.728.575.064 4.024.160,50

2 Block Grants

3 Scholarship 8.635.000.000 1.267,093.100 9.902.093.100 - 9.902.093.100 755.711,91


Total 61.363.575.064 1.267.093.100 62.630.668.164 1.856.069.000 62.630.668.164 4.779.872,41




Grant No. TF015470(a) (b) (c)=(a)+(b) (d) (e) ()WB W8 Total Cash GOr WB WBDisbursement Category Cash Requirement Cash Requirement Requirement for Cash Requirement Cash Requirement Cash Requirement

for Quarter ending for Quarter ending next two quarters next two quarters next two quarters next two quarters31/12/2016 30/03/2017 (six months) (six months) (six months) (six months)

(IDR) (IDR) (IDR) (IDR) (IDR) (USD)I Training, Workshop, Consulting Services, Civil Works, Goods, IOC 15.760.186.044 - 15.760.186.044 - 15.760.186.044 1.202.792,192 Block Grants

3 Scholarship


Total 15.760.186.044 - 15.760.186.044 - 15.760.186.044 1.202.792,19

BPK LHP - LK Loan WB IBRD No. 8336-ID dan Grant WB No. TFO15470 Tahzn 2016 46

CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM- CTIProject Cash Forecast


Loan No. IBRD 8336-ID(a) (b) (c)=(a)+(b) (d) (e) (WB WB Total Cash GOI WB WBDisbursement Category Cash Requirement Cash Requirement Requirement for Cash Requirement Cash Requirement Cash Requirement

for Quarter ending for Quarter ending next two quarters next two quarters next two quarters next two quarters30109/2016 31/12/2016 (six months) (six months) (six months) (six months)(]DR) (IDR) (IDR) (IDR) (IDR) (USD)

1 Training, Workshop, Consulting Services, Civil Works, Goods, IOC 55.418.933.439 43.033.228.850 98.452.162.289,00 5.900.256.850 98.452.162.289 7.501.117,132 Block Grants

3 Scholarship 466.441.425 4.911.140.000 5.377.581.425,00 5.377.581.425 409.720,49Non Bank Financed (Rupiah Murni)

Total 55.885.374.864 47.944.368.850 103.829.743.714 5.900.256.850 103.829.743.714 7.910.837,62


CORAL REEF REHABILITATION AND MANAGEMENT PROGRAM- CTIProject Cash Forecast


Grant No. TF015470(a) (b) (c)=(a)+(b) (d) (e) (f)WB WB Total Cash GOI WB WBDisbursement Category Cash Requirement Cash Requirement Requirement for Cash Requirement Cash Requirement Cash Requirement

for Quarter ending for Quarter ending next two quarters next two quarters next two quarters next two quarters30106/2016 30/09/2016 (six months) (six months) (six months) (six months)

(IDR) (IDR) (IDR) (IDR) (IDR) (USD)1 Training, Workshop, Consulting Services, Civil Works, Goods, IOC 11.860.489.000 8.189.730.000 20.050.219.000 4.950.000,000 20.050.219.000 1.527.635,732 Block Grants

3 Scholarship


Total 11.860.489.000 8.189.730.000 20.050.219.000 4.950.000.000 20-050.219.000 1.527.635,73




Loan No. IBRD 8336-ID(a) (b) (c)=(a)+(b) (d) (e) (0WB We Total Cash GOI WB WBDisbursement Category Cash Requirement Cash Requirement Requirement for Cash Requirement Cash Requirement Cash Requirement

for Quarter ending for Quarter ending next two quarters next two quarters next two quarters next two quarters30/0612016 30109/2016 (six months) (six months) (six months) (six months)

(lOR) (IDR) (IDR) (IDR) (IDR) (USD)I Training, Workshop, Consulting Services, Civil Works, Goods, IOC 17.806.289.688,89 67.730.906.875,00 85,537.196.563,89 12.960.485.531 85.537.196.564 6.359.642,872 Block Grants

3 Scholarship 242.879.450 395.495.750 638.375.200 638.375.200 47.462,84Non Bank Financed (Rupiah Murni)

Total 18.049.169.139 68.126.402.625 86.175.571.764 12.960.485.531 86.175.571,764 6.407.105,71




Grant No. TF015470

(a) (b) (c)=(a)+(b) (d) (e) (f)WB WB Total Cash GOI WB WB

Disbursement Category Cash Requirement Cash Requirement Requirement for Cash Requirement Cash Requirement Cash Requirementfor Quarter ending for Quarter ending next two quarters next two quarters next two quarters next two quarters

30/06/2016 30/09/2016 (six months) (six months) (six months) (six months)(IDR) (IDR) (]DR) (IDR) ([DR) (USD)

1 Training, Workshop, Consulting Services, Civil Works, Goods, 10C 4.177.557.500 10.274.960.000 14.452.517.500 4.681.985.531 14.452.517.500 1.074.536,62

2 Block Grants

3 Scholarship


Total 4.177.557.500 10.274.960.000 14.452.517.500 4.681.985.531 14.452.517.500 1.074.536,62

BPK LHP - LK Loan W7B IBRD No.8336-ID dan Grant WB No. TF015470 Tahun 2016 50

INFORMASI PENTING LAINNYA

Pada tanggal 9 Februari 2017 yang bertempat di Sultan Hotel and Residences Jakarta dilakUkanpertemiuan Steering Committee COREMAP-CTI dan CCD-IFAD yang dipimpin oleh DeputiKernaritiman dan Sumber Daya Alarn Bappenas dan dihadiri oleh Sekretaris Jenderal KKP,Direktur Jenderal Pengelolaan Ruang Laut (PRL) KKP, Deputi Ilrmu Pengetahuan KebumianLIPI, Direktur Pinjaman dan Hibah Kernenterian KeLangan, Kepala Biro Perencanaan KKP,Sekretaris Ditjen PRL KKP, Direktur Konservasi dan Keanekaragaman Hayati Laut Ditjen PRLKKP, Kepala Pusat Penelitian Oseanografi LIPI dan Direktur Kelautan and Perikanan BappenasMaksud dan tujuan pertemuan Steering Committee COREMAP-CTI dan CCD-IFAD adalahuntuk menetukan sikap/kesepakatan dan langkah-langkah yang harus diambil terkait denganProyek PHLN yaitu COREMAP-CTI dan CCD-IFAD sesUai arahan/kebijakan Menteri KelaUtandan Perikanan yang disampaikan pada retreat KKP pada tanggal 19 Januari 2017 tentangperubahan fokus pemanfaatan PHLN hanya kepada pembelanjaan infrastmuktur/aset yang dikelolaoleh pusat.

Kesimpulan pertemuan Steering Committee CORFMAP-CTI dan CCD-IFAD adalalh sebagaiberikut:

1. COREMAP-CTIa. Penggunaan anggaran COREMAP-CTI pada KKP dihentikan. Khusus Kegiatan Capacity

Building (S2 dan S3) pada DJPT yang sedang berjalan tetap dilaksanakan sarnpai selesal;b. Komponen kegiatan Coremap-CTI yang dilakukan oleh LIPI tetap dilaksanakan, LIPI

dilharapkan menyiapkan dokumen yang diper[Lukan;c. Hal yang perli disampaikan oleh KKP selaku Executing Agency COREMAP-CTI adalah

menyampaikan formal letter kepada Bappenas terkait dengan tindak lanjut hasil pertemuanSteering Committee dan justifikasi positioning.

2. CCDP-IFADa. Pengginaan anggaran CCDP-IFAD yang bersumber pda PHLN dihentikan, namun kegiatn

kontraktUal dilanjutkan, demikian juga dengan kewajiban untuk menyusin AnnualOutcome Survey (AOS), RIMS, Project Completion Report, dan Exit Strategy tetapdilaksanakan;

b. KKP akan tetap melaksanakan kegiatan untuk mencapai target CCDP-IFAD dengan rupiahmurni. Perku pembahasan teknis lebib lanjut terkait kegiatan dan besaran nilai untuk RupiahMurni;

c. Gol menyampaikan ke pliak lFAD terkait keputusan pemerintah untuk proyek CCDP,KKP segera menindaklanjuti rencana cancellation dengan mengirim surat dari MenteriKKP kepada Menteri PPN/Kepala Bappenas dan Menteri Keuangan.

Pada tanggal 13 Maret 2017, Menteri KKP menyurat kepada Menteri PerencanaanPembangunan/Kepala Bappenas dan Menteri Keuangan dengan nornor B. 141/MEN-KP/1Il/2017perihal Pelaksanaan Project COREMAP-CTI dan CCDP-IFAD dengan isi sebagal berikut:1. KKP berkornitmen melaksanakan progrram konservasi dan pemberdayaan masyarakat pesisir

sesual dengan Rencana Strategis KKP 2015-20192. Dalam pelaksanaan Rencana Strategis tersebut, telah dilakukan perhitungan pembiayaan

program yang sebagian dapat didanal melalui Rupiah Murni, sehingga KKP mengusulkan:a. Partial cancellation untuk kegiatan COREMAP-CTI, kecuali kegiatan pada National

Project Implementing Unit (NPIU) LIPI dan Capacity Building (program S2 dan S3);

BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB NoITFO15470 Tahun 2016

b. Partial cancellation untuk kegiatan CCDP-LFAD, kecuali konsultan manajemen ProjectManagement Consultant (PMQ dan Technical Consultan (TO) dalarn rangka penyusunanPACR (project Activity Completion Report), Laporan audit keUangan, penataan aset,penyusunan RIMS (Report Impact Management Survey), AOS (Annual Outcome Survey),exit strategy, d an Join Review Mission.

Pada tanggal 10 Mei 2017, Dirjen Anggaran Kementerian Keuangan rnenyurat kepada CountryDirector Indonesia, World Bank dengan nomor S-344/PR/2017 perihal usulan perubahanCOREMAP-CTI IBRD 8336-ID, dengan isi pengajuan usulan perubahan perjanjian LoanAgreement 8336-ID sebagai berikut:

1. Memperpanjang tanggal penUtUpan dari 31 JUni 2019 menjadi tanggal 31 Desember 2020;2. Mernindahkan peran Executing Agency dari Kementerian KP ke LIPI;3. Pengalokasian kerbali Loan Category sebagai berikut:

Kategori Awal Perubahan

1 Works, Training and orkshops, Consultant Services, Goods, 35.043.000 44.329.919Incremental Operating Cost

2 Grant 11.045.000 -

3 Scholarships 2.292.000 3.050.081

47.380.000 47.380.000

Begitu GEF rnCnyetujui pernbiayaan Untik restrukturisasi proyek, kani mengusIi1kansebagian pinjarnan sebesar USD5.090.800 untuk ditukar dengan dana bantuan GEF;

4. Menyesuaikan tujuan pengembangan proyek, komponen pinjaman dan indikator basil untukmernperkuat cakupan dan sifat proyek.

GAMBARAN UMUM PEMERIKSAAN

1. DASAR HUKUM PEMERIKSAANa. Undang Undang Nomor 17 Taliun 2003 tentang Keuangan Negara;b. Undang Undang Nomuor I Tahun 2004 tentang Perbendaharaan Negara;c. Undang Undang Nomor 15 Tabun 2004 tentang Perneriksaan Pengelolaan dan Tanggung

Jawab Keiangan Negara;d. Undang Undang Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan;e. Rencana Keija Perneriksaan Tabun 2016; danf Coral Reef Rehabilitation and Management Program - Coral Triangle Initiative

(COREMAP - CTI) project,between Republic of Indonesia and International Bank forReconstruction and Development No. 8336-ID

2. TUJUAN PEMERIKSAANPemeriksaan atas Laporan Keuangan Loan WB 8336-ID dan Grant WB TF0 15470 Tabun

2014 adalali memnberikan opini Laporan KeUangan per 31 Desernber 2016. Pemberian opiniatas interim financial report world bank dengan mempertirnbangkan:a. Penilaian atas Sisten Pengendalian Intern dan' kesesuaiannya dengan standar akuntansi

yang berlaku urnum berkaitan dengan pengeluaran dan transaksi lainnya terniasUk dalanpengelolaan Imprest Account dan Statement ofExpenditures (SOE);

BPK LHP - LK Loan WB IBRD No,8336-ID don Grant WB No.TFO15470 Tahun 2016

b. Penilaian atas keeukupan bukti yang mendti kung pelaksanaan prosedur ]mprest Account;c. Penilaian atas kepatuhan pelaksanaan proyek dengan perjanjian pinjaman dan ketentuan

yang ditetapkan oleli WB.

3. SASARAN PEMERIKSAANSasaran perneriksaan ini adalah Laporan Kieuangan Konsolidasi Loan WB 8336-ID dan

Grant WB TF015470 per 31 Desember 2016, termasuk Sistem Pengendalian Intern dankegiatan-kegiatan yang berkaitan dengan pelaksanaan program Coral ReefRehabilitation andManagement Program - Coral Triangle Initiative (COREMAP-CTI) Project pada:a. Pelaksanaan kegiatan tingkat pusat oleh Direktorat Konservasi Kawasan dan

Keanekaragaman Hayati Laut (KKIHL) dan Direktorat Pendayagunaan Persisir dan Puilau-Pulau Keei (P4K) di Direktorat Jenderal Pengelolaan Ruang Laut (PRL), DirektoratSimberdaya Ikan (SDI) di Direktorat Jenderal Perikanan Tangkap serta instansi terkaitdengan program COREMAP-CTI yaitu pada Pusat Penelitian Oseanografi (LIPI).

b. Peiaksanaan kegiatan oleh UPT Lingkup Ditjen PRL.c. Pelaksanaan kegiatan tingkat provinsi oleli Dinas yang mempunyai tugas fungsi dan pokokpelaksanaan kelautan dan perikanan, khususnya terkait kelautan, pesisir dan pulau-puliau

kecil.d. Pelaksanaan kegiatan tingkat kabupaten olei Dinas yang merbawahi kegiatan kelautan

dan perikanan.e. Pelaksanaan kegiatan tingkat pernerintahan kecamatan s.d pemerintahan desa/kelurahan

oleh Lembaga Pengelolaan Surmber Daya Terumbu Karang (LPSTK) serta kelompokrnasyarakat.

4. STANDAR PEMERIKSAANa. Standar Pemeriksaan Keuangan Negara/SPKN yang d itetapkan dengan Peraturan BPK-

Rl Nomor I Tahun 2007.b. Pandluan Manajernen Pemeriksaan.

5. METODE PEMERIKSAANPemeriksaan atas Laporan Keuangan Loan WB 8336-ID dan Grant WB TF015470 Tahun2016 dilakukan dengan pendekatan sebagai berikut:

a. Pendekatan RisikoMetodologi yang diterapkan dalarn melakukan pemeriksaan terhadap Laporan KeuanganLoan WB 8336-ID dan Grant WB TFO15470 Tahun 2016 menggunakan pendekatan risiko,yang didasarkan pada pemaharnan dan pengujian atas efektifitas SPI penyusunan LaporanKeuangan. Hasil pemaharman dan pengujian tersebut akan menentukan tingkat keandalanasersi manajemen dan ketentuan yang berlaku.Penetapan risiko pemeriksaan (audit risk) simultan dengan tingkat keandalan pengendalianrisiko (risiko pengendalian) serta tingkat bawaan (inherent risk) entitas yang akan diperiksadapat digunakan sebagai acuan dalarn menentukan risiko deteksi (detection risk) yangdiharapkan dan jumlah pengujian yang akan dilakukan serta menentukan fokuspemeriksaan.

b. MaterialitasPenetapan tingkat materialitas awal (Planning Materiality/PM) yang merupakan tingkatmaterialitas pada keseluruhan laporan keuangan yaitu sebesar 0,5% dari realisasi Belanja.Untuk Laporan Keuangan Loan WB 8336-ID dan Grant WB TFO 15470 penetapan PM

BPK LIHP - LK Loan WB IBRD NVo.8336-1D dan Grant WB No.TF015470 Tahun 2016 53

adalah sebesar Rp635.552.467,65 dari realisasi Belanja TA 2016 unaudited sebesarRp 127.1 10.493.529,34Standar materialitas di atas tidak berlaku atas penyimpangan yang mengandung unsurkolusi, korupsi, dan nepotisme (KKN) dan pelanggaran hukum.

c. Uji petik pemeriksaan (audit sampling)Pemeriksaan ini dilakukan dengan cara melakukan pengujian secara uji-petik atas transaksidalam populasi yang akan diuji. Kesimpulan peneriksaan akan diperoleh berdasarkan hasiluji-petik yang dijadikan dasar untuk menggambarkan kondisi dari populasinya. Dalampemeriksaan ini, pemeriksa menentukan luas sampel berdasarkan hasil penilaian resikoyang telah dilakukan dengan memperhatikan kecukupan jumlah sampel yang dipilih baikdari segi nilai rupiah ataujenis transaksinya.

d. PelaporanPeneriksa rnenyusUn Konsep TenUan Pemriksaan atas LK Loan WB 8336-ID dan GrantWB TF015470 Tabun 2016, apabila menenukan permasalahan yang perludikomunikasikan kepada entitas. Pernasalahan tersebut meliputi (1) Ketidakefektifansistem pengendalian intern, (2) Penyimpangan dari ketentuan peraturan perundang-undangan, (3) Ketidakpatuhan terhadap peraturan perundang-undangan yang signifikan,dan (4) Ikhtisar koreksi. Konsep Temuan Pemeriksaan tersebut disampaikan ketua timpemeriksa kepada pejabat entitas yang berwenang untuk mendapatkan tanggapan tertulisdan resmi dari entitas. Setelah Konsep Temuan Pemeriksaan disampaikan ketua timpemeriksa kepada entitas, tim pemeriksa membahas teniuan tersebut dengan pejabat entitasyang berwenang. Penolakan atas ikhtisar koreksi, temuan SPI dan ketidakpatuhan akanberpengarub terhadap opini. Tanggapan resmi dan tertulis atas konsep Laporan TemuanPemeriksaan (LTP) diperolelh dari pejabat entitas yang berwenang. Tanggapan tersebutakan diungkapkan daiam TeMuan Pemeriksaan atas Laporan Keuangan Loan WB 8336-IDdan Grant WB TF015470 Tahun 2016. Temuan Pemeriksaan akan diserahkan oleh ketuatim kepada pejabat entitas yang berwenang. Pemeriksa, dalam hal ini ketua timmenyampaikan LTP kepada pimpinan lembaga atau sekretaris pimpinan lembaga.Penyampaian Temuan Pemeriksaan atas Laporan Keuangan Loan WB 8336-ID dan GrantWB TF0I 5470 Tahun tersebut merupakan akhir dari pekerjaan lapangan pemeriksaan ini.

6. PEMERIKSAAN LAPANGANPemeriksaan lapangan dilakukan sejak tanggal 25 April dan berakhir tanggal 21 Juni

2017 berdasarkan Surat Tugas BPK RI Nomor 27/ST/Vi/04/2017 tanggal 17 April 2017

7. OBYEK PEMERIKSAANPemeriksaan dilakukan atas Laporan KeUangan Loan WB 8336-ID dlan Grant WB

TFO15470 Tahun 2016 berupa Interim Financial Report triwulanan pada Coral ReefRehabilitation And Management Program - Coral Triangle Initiative (COREMAP-CTI)Project.

8. BATASAN PEMERIKSAANSemua informasi yang disajikan dalam laporan keuangan merupakan tanggung jawab

manajemen. Oleh karena itu, BPK RI tidak bertanggungjawab terhadap salah interpretasi dankemungkinan pengaruh atas informasi yang tidak diberikan baik yang sengaja maupun tidakdisengaja oleh manajemen.

BPK LHP - LK Loan WB [BRD No.8336-ID dan Grant WB No. TFO 15470 Tahun 2016 54

Pemeriksaan BPK RI meliputi prosedur-prosedur yang dirancang untuk memberikankeyakinan yang memadai dalam mendeteksi adanya kesalahan dan salah saji yangberpengaruh material terhadap laporan keuangan. Peneriksaan BPK tidak ditujukan untukmeniemukan kesalahan atau penyirnpangan. Walaupun demikian, jika dari hasil pemeriksaanditemukan penyimpangan, akan diungkapkan.

Dalam melaksanakan pemeriksaan, BPK juga menyad ari kernungkinan adanya perbuatanmelanggar hukum yang timbul. Namun pemeriksaan BPK RI tidak memberikan jaminanbabwa semua tindakan melanggar hukurn akan terdeteksi dan hanya memberikan jaminanyang wajar babwa tindakan melanggar hukum yang berpengarub secara langsung danmaterial terhadap angka-angka dalam laporan keuangan akan terdeteksi. BPK RI akanmenginformasikan bi la ada perbuatan-perbuatan melanggar hukum ataukesalahan/penyimpangan material yang diternukan selama pemeriksaan,

Dalam melaksanakan pengijian kepatuhan atas peraturan perundang-undangan, kamihanya menguj i kepatuhan instansi atas peraturan perundang-undangan yang terkait langsungdengan penyusunan laporan keuangan. Hal ini tidak rnenutup kenungkinan bahwa masihterdapat ketidakpatuhan pada peraturan yang tidak teridentifikasi.


BPK LHP - LK Loan WB IBRD No.8336-ID dan Grant WB No. TFO15470 Tahun 2016 5

Documents

BADAN PEMERIKSA REPUBLIK INDONESIA...DITJEN PENGELOLAAN RUANG LAUT DAN DITJEN PERIKANAN TANGKAP KEMENTERIAN KELAUTAN DAN PERIKANAN SERTA INSTANSI TERKAIT LAINNYA Nomor 22A/LHP/XVI/06/2017