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  "notes": "Jumlah Laporan Keuangan SKPD sesuai SAP adalah Jumlah 
            
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Laporan Keuangan SKPD sesuai Peraturan Pemerintah Nomor 71 Tahun 2010 
            
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tentang Standar Akuntansi Pemerintahan Jumlah Laporan Keuangan di kota 
            
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Surabaya adalah Laporan Keuangan sesuai dengan Perda 
            
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Pertanggungjawaban Pelaksanaan APBD",
            
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