Prosedur Realisasi Anggaran Belanja Kegiatan Reses Dewan Perwakilan Rakyat Daerah (DPRD) Provinsi Sumatera Utara

Abstract

This research examines the implementation of recess activities by members of the Regional House of Representatives (DPRD) of North Sumatra Province, with a focus on the procedures and stages involved in the realization of the expenditure budget, from the planning phase to the accountability reporting stage. The aim of this study is to gain a comprehensive understanding of how the recess fund disbursement procedure is carried out, including the budget submission process, document verification, and final reporting. A descriptive qualitative approach was employed, with data collected through direct interviews with relevant officials and a review of official documents used in the disbursement process. The findings indicate that, in general, the disbursement procedures align with existing regulations. However, in practice, challenges still arise, such as delays in the submission of accountability reports by relevant parties, which can prolong the disbursement process. Therefore, improvements are needed in terms of time discipline, document management, and coordination between the finance division and related parties to ensure that the recess budgeting process proceeds more efficiently and in accordance with administrative standards