| dc.description.abstract | This study analyzes expenditure verification procedures at the Secretariat
of the Regional House of Representatives (DPRD) of North Sumatra Province and
evaluates the effectiveness of their implementation. Expenditure verification is an
important step to ensure accountability and efficiency in regional financial
management. This research uses a qualitative approach with descriptive methods,
with data collection through observation, review of internal documents, and
interviews with accounting staff and planning officials at the DPRD Secretariat.
The results showed that verification procedures are carried out systematically,
starting from the proposed activity, approval by the Secretary of DPRD
(SEKWAN), checking the completeness of documents by verification and
accounting staff, approval by the Budget User (PA), to the issuance of a Pay
Order (SPM) and Disbursement Order (SP2D). Despite the well-organized
procedures, obstacles were found such as incomplete documentation, weak
communication between parties, and potential conflicts of interest that affect the
objectivity of verification. To increase effectiveness, it is recommended to increase
the competence of related parties, improve communication, enforce compliance
with SOPs, and increase transparency to maintain expenditure accountability. | en_US |
