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Indonesia (584) > Old-age, invalidity and survivors benefit (21)

Name: Decree of the Minister of Finance on Direct Audit of Pension Funds (No. 512/KMK.06/2002).
Country: Indonesia
Subject(s): Old-age, invalidity and survivors benefit
Type of legislation: Regulation, Decree, Ordinance
Adopted on: 2002-12-04
Entry into force:
Published on: Business News [English version], 2003-02-10, No. 6873, pp. 1A-3A
ISN: IDN-2002-R-63373
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=63373&p_lang=en
Bibliography: Business News [English version], 2003-02-10, No. 6873, pp. 1A-3A
Abstract/Citation: Provides for direct audit of pension funds so as to ensure their effective and efficient operation. Divided into 8 parts. Part 1 contains general provisions. Part 2 establishes basis for direct audit. Direct audit is executed based on consideration of risks of pension funds. Part 3 sets forth objectives of direct audit; Part 4 deals with procedural matters. Part 5 provides for reporting, Part 6 for submission of objection to reports on results of direct audit, and Part 7 for sanctions. Part 7 contains concluding provisions.

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