-. " /... J. ~...:Jr2._,.' lfli.,\\ REPUBLIK INDONESIA NOTA KESEPAHAMAN ANT ARA PEMERINTAH REPUBLIK INDONESIA DAN PEMERINTAH MALAYSIA

Transkripsi

1 r \I 1 j. -. " /... J ~...:Jr2._,.' lfli.,\\ REPUBLIK INDONESIA 1 '! I I.; ' NOTA KESEPAHAMAN ANT ARA PEMERINTAH REPUBLIK INDONESIA DAN PEMERINTAH MALAYSIA TENT ANG KERJA SAMA DI BIDANG PEMERIKSAAN SEKTOR PUBLIK i.i i I '! I 'i Pemerintah Republik Indonesia yang diwakili oleh Sadan Pemeriksa Keuangan Republik Indonesia dan Pemerintah Malaysia yang diwakili oleh Jabatan Audit Ii Negara Malaysia, (selanjutnya disebut secara sendiri sebagai "Partisipan" dan secara bersama-sama sebagai "Para Partisipan"), ; BERKEINGINAN untuk memperkuat dan mengembangkan kerja sama antara Para Partisipan dalam bidang pemeriksaan di sektor publik; MENYADARI hubungan persahabatan yang terjalin di antara kedua negara; i MENGETAHUI bahwa Para Partisipan menghadapi berbagai tantangan regional yang umum, dalam penerapan Asas-asas Umum Pemerintahan yang Baik pada pemeriksaan di Sektor Publik; MEYAKINI perlunya kerja sama yang langgeng dan efektif untuk kepentingan kedua negara; PE RCA YA bahwa kerja sama tersebut akan melayani kepentingan bersama dan, memberikan kontribusi pada peningkatan pembangunan ekonomi dan sosial dari masyarakat kedua negara; ; fr. ; F ;'

2 SESUAI dengan undang-undang, peraturan, dan kebijakan nasional yang berlaku di masing-masing negara; TELAH MENCAPAI KESEPAHAMAN SEBAGAI BERIKUT: PASALI TUJUAN Para Partisipan akan tunduk pada ketentuan Nota Kesepahaman ini dan Undang-Undang, aturan, peraturan dan kebijakan nasional dari waktu ke waktu yang berlaku di masing-masing negara, berusaha untuk memperkuat, 1 meningkatkan, dan mengembangkan kerja sama antara Partisipan dalam bidang pemeriksaan sektor publik atas dasar kesetaraan dan saling menguntungkan. PASAL II BIDANG KERJA SAMA Setiap Partisipan berupaya mengambil langkah-langkah yang diperlukan untuk mendorong dan meningkatkan kerja sama di bidang pemeriksaan sektor publik pada bidang-bidang berikut: (a) pertukaran informasi dan praktik-praktik terbaik tentang prosedur dan metodologi pemeriksaan sektor publik, termasuk implementasinya, melalui pelatihan, pemeriksaan paralel dan kunjungan belajar; (b) pelatihan profesional dalam bidang pemeriksaan laporan keuangan, kinerja dan kepatuhan, sesuai dengan standar internasional, dalam pemeriksaan di sektor publik, untuk meningkatkan standar profesional pegawai; dan

3 (c) bidang kerja sama lain terkait dengan pemeriksaan di sektar publik, sesuai dengan tujuan dari Nata Kesepahaman ini, akan ditentukan aleh Para Partisipan. PASAL Ill PELAKSANAAN Para Partisipan akan bersama-sama menentukan kegiatan-kegiatan kerja sama sebagaimana diatur dalam Pasal II. lmplementasi dari kegiatan kerja sama tersebut akan dilakukan di Negara Partisipan, yang ditentukan bersama aleh Para Partisipan. PASAL IV PENGATURAN KEUANGAN 1. Nata Kesepahaman ini tidak akan menimbulkan kewajiban pembiayaan dari ' salah satu Partisipan kepada partisipan lain. 2. Setiap Partisipan akan menanggung sendiri biaya yang dikeluarkan sehubungan dengan Nata Kesepahaman ini. PASALV PARTISIPAS~ PIHAK KETIGA Salah satu Partisipan dapat mengundang partisipasi pihak ketiga dalam kegiatan bersama yang dilakukan di bawah Nota Kesepahaman ini, dengan persetujuan dari Partisipan lainnya. Dalam melaksanakan kegiatan bersama tersebut, Para Partisipan akan memastikan bahwa pihak ketiga akan mematuhi ketentuan Nata Kesepahaman ini.

4 PASAL VI PERLIN DUNGAN HAK KEKA Y AAN INTELEKTUAL 1. Perlindungan hak kekayaan intelektual, wajib diberlakukan sesuai dengan hukum, aturan dan peraturan Nasional dari masing-masing Partisipan dan dengan perjanjian internasional lainnya, dimana kedua Partisipan terlibat. 2. Penggunaan nama, logo dan/atau lambang resmi dari salah satu Partisipan pada setiap publikasi, dokumen dan/atau tulisan, dilarang dilakukan tanpapersetujuan tertulis terlebih dahulu dari Partisipan tersebut. 3. Tanpa mengabaikan perihal dalam ayat 1 di atas, hak atas kekayaan intelektual sehubungan dengan pengembangan teknologi, pengembangan produk dan jasa yang dilakukan: (a) secara bersama-sama oleh para partisipan atau hasil penelitian yang diperoleh dari kegiatan bersama para partisipan akan dimiliki secara bersama oleh para partisipan dengan persyaratan yang disepakati oleh kedua belah pihak; dan (b) secara terpisah oleh partisipan atau hasil penelitian yang diperoleh melalui usaha sendiri dari partisipan, akan dimiliki oleh partisipan yang bersangkutan. PASAL VII KERAHASIAAN 1. Setiap Partisipan harus menjaga kerahasiaan dokumen, informasi dan data lainnya yang diterima dari/atau diberikan kepada Partisipan lainnya selama periode pelaksanaan Nota Kesepahaman ini atau pengaturan lainnya yang dibuat berdasarkan Nota Kesepahaman ini.

5 2. Kedua Partisipan setuju bahwa ketentuan ayat ini akan tetap berlaku meskipun Nota Kesepahaman ini berakhir. PASAL VIII PEMBATASAN AKTIVITAS PERSONIL Setiap warga negara dari salah satu Partisipan yang terlibat dalam kegiatan di bawah Nota Kesepahaman ini, yang berada di wilayah Partisipan lainnya, harus menghormati dan tidak akan mencampuri kemerdekaan politik, kedaulatan, dan integritas teritorial dari Partisipan tersebut, dan menghindari setiap kegiatan, termasuk usaha komersial, yang tidak sesuai dengan maksud dan tujuan dari Nota Kesepahaman ini. PASAL IX PENANGGUHAN Setiap Partisipan, untuk alasan keamanan nasional, kepentingan nasional, ketertiban umum atau kesehatan masyarakat, berhak untuk menghentikan sementara, baik secara keseluruhan atau sebagian pelaksanaan Nota Kesepahaman ini. Penangguhan akan berlaku segera setelah pemberitahuan disampaikan kepada Partisipan lainnya melalui saluran diplomatik. PASALX REVISI. MODIFIKASI DAN PERUBAHAN 1. Salah satu Partisipan dapat meminta secara tertulis, revisi, modifikasi atau perubahan untuk seluruh atau sebagian dari Nota Kesepahaman ini.

6 2. Setiap revisi, modifikasi atau perubahan yang disepakati secara bersama oleh Para Partisipan akan menjadi bagian yang tidak terpisahkan dari Nota Kesepahaman ini. 3. Adapun revisi, modifikasi atau perubahan ini mulai berlaku pada tanggal yang ditentukan oleh Para Partisipan. 4. Setiap revisi, modifikasi atau perubahan tidak akan mengurangi hak dan kewajiban yang timbul dari atau berdasarkan Nota kesepahaman ini, sebelum atau sampai dengan tanggal revisi, modifikasi atau perubahan tersebut. PASALXI PENYELESAIAN SENGKETA Setiap perbedaan atau sengketa yang muncul dari penafsiran dan/atau pelaksanaan dan/atau penerapan setiap ketentuan dari Nota Kesepahaman ini akan diselesaikan secara damai melalui konsultasi langsung dan/atau negosiasi antara Para Partisipan melalui saluran diplomatik, tanpa referensi pihak ketiga atau pengadilan internasional. PASAL XII EFEK NOTA KESEPAHAMAN Tanpa mengabaikan hal lain yang tercantum pada Pasal VI (Perlindungan Hak Kekayaan lntelektual), Pasal VII (Kerahasiaan), Pasal VIII (Pembatasan Aktivitas Personil), Pasal IX (Penangguhan), Pasal X (Revisi, Modifikasi dan Perubahan), dan Pasal XI (Penyelesaian Sengketa), Nota Kesepahaman ini hanya berfungsi sebagai catatan dari kehendak Para Partisipan dan tidak membentuk atau menciptakan, serta tidak dimaksudkan untuk membentuk atau menciptakan kewajiban di bawah hukum domestik atau internasional. Nota

7 Kesepahaman ini juga tidak akan menimbulkan proses hukum apapun dan tidak akan dianggap membentuk atau menciptakan kewajiban hukum yang mengikat atau berlaku, baik tersurat maupun tersirat. PASAL XIII PEMBERITAHUAN Setiap pemberitahuan, persetujuan, izin, permintaan atau komunikasi lain yang diperlukan atau diperbolehkan untuk diberikan atau yang akan dibuat di bawah Nota Kesepahaman ini, akan tertulis dalam bahasa lnggris dan disampaikan melalui pos tercatat ke alamat atau dikirim ke alamat surat elektronik atau nomor faksimili, sebagaimana tertera dibawah, atau ke alamat lain atau alamat surat elektronik lain atau nomor faksimili lain, dimana salah satu Partisipan telah diberitahu sebelumnya oleh pengirim, kecuali ditentukan lain, maka akan dianggap telah dikirim kepada penerima dengan alamat atau surat elektronik atau nomor faksimili sebagai berikut: Kepada (Kontak Untuk Indonesia) Kepala Biro Hubungan Masyarakat dan Kerja Sama lnternasional Sadan Pemeriksa Keuangan Republik Indonesia JI. Gatot Subroto Kav. 31, Gedung Menara 7, Lantai 5 Jakarta 1021 O internasional@bpk.go.id T elp : Fax :

8 Kepada (Kontak Untuk Malaysia) Director of Research, Corporate and International Relations Division, National Audit Department of Malaysia, No. 15, Aras 5, Persiaran Perdana, Presint 2, W.P Putrajaya, Malaysia Tel: Fax: PASALXIV PEMBERLAKUAN, JANGKA WAKTU DAN PENGAKHIRAN 1. Nata Kesepahaman ini mulai berlaku pada tanggal penandatanganan dan akan tetap berlaku untuk jangka waktu dua (2) tahun. 2. Nata Kesepahaman ini akan otomatis diperpanjang untuk jangka waktu dua (2) tahun setelahnya. 3. Tanpa mengabaikan hal lain yang terdapat dalam pasal ini, salah satu Partisipan dapat mengakhiri Nata Kesepahaman ini dengan memberitahukan kepada Partisipan lainnya tentang keinginannya untuk mengakhiri Nata Kesepahaman ini dengan pemberitahuan secara tertulis melalui jalur diplomatik, setidaknya tiga (3) bulan sebelum tanggal pengakhiran dimaksud. 4. Penghentian Nata Kesepahaman ini tidak akan mempengaruhi pelaksanaan kegiatan yang sedang berlangsung, yang telah disepakati sebelum tanggal pengakhiran Nata Kesepahaman ini.

9 Hal-hal sebagaimana yang telah diuraikan merupakan kesepakatan yang telah dicapai antara Pemerintah Republik Indonesia dengan Pemerintah Malaysia. Ditandatangani dalam dua rangkap dokumen, di Denpasar, Bali pada hari Minggu tanggal 12 Februari 2017, dalam dua (2) teks asli, bahasa Indonesia dan bahasa lnggris. UNTUK UNTUK PEMERINTA~ REPUBLIK INDONESIA, PEMERINTAH MALAYSIA, Signed Signed Dr. Harry A\har Azis, M.A. Khali~ Khan ~bjutiah Khan Ketua Sadan Pemeriksa Keuangan Timbalan Ketua Audit Republik Indonesia Negara Malaysia

10 MEMORANDUM OF UNDERSTANDING BETWEEN THE GOVERNMENT OF MALAYSIA AND THE GOVERNMENT OF THE REPUBLIC OF INDONESIA ON CO-OPERATION IN THE FIELD OF PUBLIC SECTOR AUDITING THE GOVERNMENT OF MALAYSIA as represented by the National Audit Department and THE GOVERNMENT OF THE REPUBLIC OF INDONESIA as represented by the Audit Board (hereinafter referred to singularly as "the Participant" and collectively as "the Participants"), DESIRING to strengthen and further develop co-operation between the Participants in the field of public sector auditing; RECOGNISING the existing friendly relations between the two countries; ACKNOWLEDGING the Participants share common regional challenges in good governance in public sector auditing; CONVINCED of the necessity of a lasting and effective co-operation in the interest of both countries; BELIEVING that such co-operation would serve their common interests and contribute to the enhancement of the economic and social development of the people of both countries; PURSUANT to the prevailing laws, rules, regulations, and national policies in their respective countries, 1

11 HAVE REACHED THE FOLLOWING UNDERSTANDING: PARAGRAPH I OBJECTIVE The Participants will, subject to the terms of this Memorandum of Understanding and the laws, rules, regulations and national policies from time to time in force in each country, endeavour to strengthen, promote and develop co-operation between the Participants in the field of public sector auditing on the basis of equality and mutual benefit. PARAGRAPH II AREAS OF CO-OPERATION Each Participant, will endeavour to take necessary steps to encourage and promote co-operation in the field of public sector auditing in the following areas: (a) exchange of information and best practices on public sector auditing procedures and methodologies including audit realisation issues through trainings, parallel audits and study visits; (b) professional trainings on financial statements auditing, and performance and compliance with the international standards in public sector auditing for the improvement of professional standards of personnel; and (c) any other areas of co-operation in the field of public sector auditing in accordance with the objective of this Memorandum of Understanding, to be jointly decided upon by the Participants. PARAGRAPH Ill IMPLEMENTATION The Participants will jointly decide the manner in which the co-operative activities as set out in Paragraph II will be implemented. The implementation of such co-operative activities may take place in either Participant's country, as may be decided by the Participants. 2

12 PARAGRAPH IV FINANCIAL ARRANGEMENTS 1. This Memorandum of Understanding will not give rise to any financial obligation by one Participant to the other. 2. Each Participant will bear its own cost and expenses in relation to this Memorandum of Understanding. PARAGRAPH V PARTICIPATION OF THIRD PARTY Either Participant may invite the participation of a third party in the joint activities being carried out under this Memorandum of Understanding upon the acknowledgement of the other Participant. In carrying out such joint activities, the Participants will ensure that the third party will comply with the provisions of this Memorandum of Understanding. PARAGRAPH VI PROTECTION OF INTELLECTUAL PROPERTY RIGHTS 1. The protection of intellectual property rights shall be enforced in conformity with the respective national laws, rules and regulations of the Participants and with other international agreements to which both Participants are party to. 2. The use of the name, logo and/or official emblem of any of the Participants on any publication, document and/or paper is prohibited without the prior written approval of either Participant. 3. Notwithstanding anything in paragraph 1 above, the intellectual property rights in respect of any technological development, products and services development, carried out - 3

13 (a) jointly by the Participants or the research results obtained through the joint activity effort of the Participants, shall be jointly owned by the Participants in accordance with the terms to be mutually agreed upon; and (b) solely and separately by the Participant or the research results obtained through the sole and separate effort of the Participant, shall be solely owned by the Participant concerned. PARAGRAPH VII CONFIDENTIALITY 1. Each Participant shall undertake to observe the confidentiality and secrecy of documents, information and other data received from or supplied to the other Participant during the period of the implementation of this Memorandum of Understanding or any other agreements made pursuant to this Memorandum of Understanding. 2. Both Participants agree that the provisions of this Paragraph shall survive the expiry or termination of this Memorandum of Understanding. PARAGRAPH VIII LIMITATION ON PERSONNEL ACTIVITIES Any nationals of a Participant engaged in activities under this Memorandum of Understanding in the territory of the other Participant shall respect and not interfere with the political independence, sovereignty, and territorial integrity of the latter, and avoid any activities including commercial ventures that are inconsistent with the purpose and objectives of this Memorandum of Understanding. 4

14 PARAGRAPH IX SUSPENSION Each Participant reserves the right for reasons of national security, national interest, public order or public health to suspend temporarily, either in whole or in part, the implementation of this Memorandum of Understanding which suspension shall take effect immediately after notification has been given to the other Participant through diplomatic channel. PARAGRAPH X REVISION, MODIFICATION AND AMENDMENT 1. Either Participant may request in writing a revision, modification or amendment of all or any part of this Memorandum of Understanding. 2. Any revision, modification or amendment agreed to by the Participants shall be reduced into writing and shall form part of this Memorandum of Understanding. 3. Such revision, modification or amendment shall come into effect on such date as may be determined by the Participants. 4. Any revision, modification or amendment shall not prejudice the rights and obligations arising from or based on this Memorandum of Understanding before or up to the date of such revision, modification or amendment. PARAGRAPH XI SETTLEMENT OF DISPUTES Any difference or dispute between the Participants concerning the interpretation and/or implementation and/or application of any of the provisions of this Memorandum of Understanding shall be settled amicably through mutual consultation and/or negotiations between the Participants through diplomatic channels, without reference to any third party or international tribunal. 5

15 PARAGRAPH XII EFFECT OF MEMORANDUM OF UNDERSTANDING Except as provided in Paragraph VI (Protection of Intellectual Property Rights), Paragraph VII (Confidentiality), Paragraph VIII (Limitation on Personnel Activities), Paragraph IX (Suspension), Paragraph X (Revision, Amendment and Modification), and Paragraph XI (Settlement of Disputes), this Memorandum of Understanding serves only as a record of the Participants' intentions and does not constitute or create, and is not intended to constitute or create obligations under domestic or international law and will not give rise to any legal process and will not be deemed to constitute or create any legally binding or enforceable obligations, express or implied. PARAGRAPH XIII NOTICES Any notice, approval, consent, request or other communication required or permitted to be given or to be made under this Memorandum of Understanding will be in writing in the English language and delivered by registered mail to the address or sent to the electronic mail address or facsimile number shown below or to such other address or electronic mail address or facsimile number as either Participant may have notified the sender in advance and will, unless otherwise provided herein, be deemed to be duly given or made when delivered to the recipient at such address or electronic mail address or facsimile number which is duly acknowledged: To (contact point for Malaysia) Director of Research, Corporate and International Relations Division, National Audit Department of Malaysia, No. 15, Aras 5, Persiaran Perdana, Presint 2, W.P Putrajaya, Malaysia jbaudit@audit.gov.my Tel: Fax:

16 To (contact point for Indonesia) Head of Public Relation and International Cooperation Bureau, The Audit Board of the Republic of Indonesia, JI. Gatot Subroto Kav. 31, Gedung Menara 7, Lantai 5, Jakarta Tel: Fax: PARAGRAPH XIV ENTRY INTO EFFECT, DURATION AND TERMINATION 1. This Memorandum of Understanding will come into effect on the date of signing and remain in effect for a period of two (2) years. 2. Thereafter, this Memorandum of Understanding will be automatically extended for a further period of two (2) years. 3. Notwithstanding anything in this Paragraph, either Participant may terminate this Memorandum of Understanding by notifying the other Participant of its intention to terminate this Memorandum of Understanding by a notice in writing through diplomatic channel, at least three (3) months prior to its intentions to do so. 4. The termination of this Memorandum of Understanding will not affect the implementation of on-going activities which have been agreed upon before the date of the termination of this Memorandum of Understanding. 7

17 The foregoing record represents the understanding reached between the Government of Malaysia and the Government of the Republic of Indonesia upon the matters referred to therein. Signed in duplicate at Denpasar, Bali on the day Sunday of February 12 in the year 2017 in two (2) original texts in the English and Indonesian languages. FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF THE MALAYSIA REPUBLIC OF INDONESIA Signed Signed...l 'if ~ ''u' r.... Khali Khan Ab'~llah Khan Deputy Auditor General of Malaysia :::~::l:::::~~:: ;~L~~-~~~he Republic of Indonesia 8

18 ~ :, 1,,,... I... (..: ' } / I. j I }.1 :, ;' l ';J 1 1,i ~ I : I, : i J ' I ~ I I I. I REPUBUK INDONESIA MEMORANDUM OF UNDERSTANDING BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDONESIA AND THE GOVERNMENT OF MALAYSIA ON CO-OPERATION IN THE FIELD OF PUBLIC SECTOR AUDITING.. THE GOVERNMENT OF THE REPUBLIC OF INDONESIA as represented by -~ The Audit Board of The Republic of Indonesia and THE GOVERNMENT OF MALAYSIA as represented by the National Audit Department (hereinafter referred to singularly as "the Participant" and collectively as "the Participants"), ' ', DESIRING to strengthen and further develop co-operation between the Participants in the field of public sector auditing; RECOGNISING the existing friendly relations between the two countries; ACKNOWLEDGING the Participants share common regional challenges in good governance in public sector auditing; ~ I CONVINCED of the necessity of a lasting and effective co-operation in the interest of both countries; BELIEVING that such co-operation would serve their common interests and contribute to the enhancement of the economic and social development of the people of both countries; I. i '1'-9 I :,

19 PURSUANT to the prevailing laws, rules, regulations, and national policies in their respective countries, HAVE REACHED THE FOLLOWING UNDERSTANDING: PARAGRAPH I OBJECTIVE The Participants will, subject to the terms of this Memorandum of Understanding and the laws, rules, regulations and national policies from time to time in force in each country, endeavour to strengthen, promote and develop co-operation between the Participants in the field of public sector auditing on the basis of equality and mutual benefit. PARAGRAPH II AREAS OF CO-OPERATION Each Participant, will endeavour to take necessary steps to encourage and promote co-operation in the field of public sector auditing in the following areas: (a) exchange of information and best practices on public sector auditing procedures and methodologies including audit realisation issues through trainings, parallel audits and study visits; (b) professional trainings on financial statements auditing, and performance and compliance with the international standards in public sector auditing for the improvement of professional standards of personnel; and (c) any other areas of co-operation in the field of public sector auditing in accordance with the objective of this Memorandum of Understanding, to be jointly decided upon by the Participants.

20 PARAGRAPH Ill IMPLEMENTATION The Participants will jointly decide the manner in which the co-operative activities as set out in Paragraph II will be implemented. The implementation of such cooperative activities may take place in either Participant's country, as may be decided by the Participants. PARAGRAPH IV FINANCIAL ARRANGEMENTS 1. This Memorandum of Understanding will not give rise to any financial obligation by one Participant to the other. 2. Each Participant will bear its own cost and expenses in relation to this Memorandum of Understanding. PARAGRAPHV PARTICIPATION OF THIRD PARTY Either Participant may invite the participation of a third party in the joint activities being carried out under this Memorandum of Understanding upon the acknowledgement of the other Participant. In carrying out such joint activities, the Participants will ensure that the third party will comply with the provisions of this Memorandum of Understanding. PARAGRAPH VI PROTECTION OF INTELLECTUAL PROPERTY RIGHTS 1. The protection of intellectual property rights shall be enforced in conformity with the respective national laws, rules and regulations of the Participants '1..

21 and with other international agreements to which both Participants are party to. 2. The use of the name, logo and/or official emblem of any of the Participants on any publication, document and/or paper is prohibited without the prior written approval of either Participant. 3. Notwithstanding anything in paragraph 1 above, the intellectual property rights in respect of any technological development, products and services development, carried out : (a) jointly by the Participants or the research results obtained through the joint activity effort of the Participants, shall be jointly owned by the Participants in accordance with the terms to be mutually agreed upon; and (b) solely and separately by the Participant or the research results obtained through the sole and separate effort of the Participant, shall be solely owned by the Participant concerned. PARAGRAPH VII CONFIDENTIALITY 1. Each Participant shall undertake to observe the confidentiality and secrecy of documents, information and other data received from or supplied to the other Participant during the period of the implementation of this Memorandum of Understanding or any other agreements made pursuant to this Memorandum of Understanding. 2. Both Participants agree that the provisions of this Paragraph shall survive the expiry or termination of this Memorandum of Understanding.

22 PARAGRAPH VIII LIMITATION ON PERSONNEL ACTIVITIES Any nationals of a Participant engaged in activities under this Memorandum of Understanding in the territory of the other Participant shall respect and not interfere with the political independence, sovereignty, and territorial integrity of the latter, and avoid any activities including commercial ventures that are inconsistent with the purpose and objectives of this Memorandum of Understanding. PARAGRAPH IX SUSPENSION Each Participant reserves the right for reasons of national security, national interest, public order or public health to suspend temporarily, either in whole or in part, the implementation of this Memorandum of Understanding which suspension shall take effect immediately after notification has been given to the other Participant through diplomatic channel. PARAGRAPHX REVISION, MODIFICATION AND AMENDMENT 1. Either Participant may request in writing a revision, modification or amendment of all or any part of this Memorandum of Understanding. 2. Any revision, modification or amendment agreed to by the Participants shall be reduced into writing and shall form part of this Memorandum of Understanding. 3. Such revision, modification or amendment shall come into effect on such date as may be determined by the Participants..,

23 4. Any revision, modification or amendment shall not prejudice the rights and obligations arising from or based on this Memorandum of Understanding before or up to the date of such revision, modification or amendment. PARAGRAPH XI SETTLEMENT OF DISPUTES Any difference or dispute between the Participants concerning the interpretation and/or implementation and/or application of any of the provisions of this Memorandum of Understanding shall be settled amicably through mutual consultation and/or negotiations between the Participants through diplomatic channels, without reference to any third party or international tribunal. PARAGRAPH XII EFFECT OF MEMORANDUM OF UNDERSTANDING Except as provided in Paragraph VI (Protection of Intellectual Property Rights), Paragraph VII (Confidentiality), Paragraph VIII (limitation on Personnel Activities), Paragraph IX (Suspension), Paragraph X (Revision, Amendment and Modification), and Paragraph XI (Settlement of Disputes), this Memorandum of Understanding serves only as a record of the Participants' intentions and does not constitute or create, and is not intended to constitute or create obligations under domestic or international law and will not give rise to any legal process and will not be deemed to constitute or create any legally binding or enforceable obligations, express or implied. PARAGRAPH XIII NOTICES Any notice, approval, consent, request or other communication required or permitted to be given or to be made under this Memorandum of Understanding

24 will be in writing in the English language and delivered by registered mail to the address or sent to the electronic mail address or facsimile number shown below or to such other address or electronic mail address or facsimile number as either 1 Participant may have notified the sender in advance and will, unless otherwise provided herein, be deemed to be duly given or made when delivered to the recipient at such address or electronic mail address or facsimile number which is duly acknowledged: To (contact point for Indonesia) Head of Public Relation and International Cooperation Bureau, The Audit Board of the Republic of Indonesia, JI. Gatot Subroto Kav. 31, Gedung Menara 7, Lantai 5, Jakarta international@bpk.go.id Tel: Fax: To (contact point for Malaysia) Director of Research, Corporate and International Relations Division, National Audit Department of Malaysia, No. 15, Aras 5, Persiaran Perdana, Presint 2, W.P Putrajaya, Malaysia jbaudit@audit.gov.my Tel: Fax: PARAGRAPH XIV ENTRY INTO EFFECT, DURATION AND TERMINATION 1. This Memorandum of Understanding will come into effect on the date of signing and remain in effect for a period of two (2) years.

25 2. Thereafter, this Memorandum of Understanding will be automatically extended for a further period of two (2) years. 3. Notwithstanding anything in this Paragraph, either Participant may terminate this Memorandum of Understanding by notifying the other Participant of its intention to terminate this Memorandum of Understanding by a notice in writing through diplomatic channel, at least three (3) months prior to its intentions to do so. 4. The termination of this Memorandum of Understanding will not affect the implementation of on-going activities which have been agreed upon before the date of the termination of this Memorandum of Understanding. The foregoing record represents the understanding reached between The Government of The Republic of Indonesia and The Government of Malaysia upon the matters referred to therein. Signed in duplicate at Denpasar, Bali on the day Sunday of February 12 in the year 2017 in two (2) original texts in the English and Indonesian languages. FOR THE GOVERNMENT OF THE FOR THE GOVERNMENT OF REPUBLIC OF INDONESIA MALAYSIA Signed Signed Harry Azha~Azis, Ph.D. Khali~ Khan Abfllu\l~h Khan Chairman of The Audit Board of Deputy Auditor General of The Republic of Indonesia Malaysia