SISTEM PENGENDALIAN INTERN TERHADAP DANA RESES PADA KANTOR SEKRETARIAT DPRD BANYUMAS
DOI:
https://doi.org/10.30595/raar.v1i1.11722Keywords:
Internal Control System, Recess FundAbstract
The Recess Fund Internal Control System starts from the stipulation of the banmus decision letter,board members deposit the number of constituents and the number of places for calculating the
amount of funds that will be used by each board member, transfers are made directly from the
finance department to partners, after the recess the board members collect the files accountability,
then accounted for at the plenary meeting and later examined by the auditors of the Banyumas
Government. Internal control of recess funds at the Banyumas DPRD Secretariat has been carried
out in accordance with the provisions in the Banmus decision letter and is also in accordance with
the order in force at the Banyumas DPRD Secretariat. However, in reality, there are still some
obstacles, this results in the disbursement of funds taking longer or making work twice. In addition,
there are some delays in collecting accountability documents. The flow chart or process diagram
related to the recess already exists, it's just that it's still unclear and still raises some questions.
For this reason, it is better to stipulate the provisions related to recess, so that the process and
implementation is more regular.
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