Sistem Pengendalian Intern Anggaran Dana Reses 2023 Tahap I pada Kantor Sekretariat DPRD Kota Medan

Abstract

The Internal Control System for Recess Funds starts with the issuance of a Banmus decree, the members of the council deposit the number of constituents and the number of places for calculating the amount of funds to be used by each member of the council, transfers are made directly from the finance department to partners, after recess the members of the council collect accountability files, then accounted for at the plenary meeting and then examined by the Medan City Government auditor. The internal control of recess funds at the Medan City DPRD Secretariat has been carried out in accordance with the provisions in the Banmus decision letter and also in accordance with the regulations in force at the Medan City DPRD Secretariat. Flowcharts or process diagrams related to recess already exist. However, in reality there are still a number of obstacles, this has resulted in the disbursement of funds taking longer or being done twice. In addition, there were several delays in the collection of accountability documents.