Analisis Verifikasi Belanja Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera

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.