| dc.description.abstract | Practices have been carried out regarding the procedures for preparing and realizing the expenditure budget at the North Sumatra regional secretariat development administration bureau. This final project research was carried out using a descriptive method, where data was obtained through an interview process by attaching data on the preparation and realization of the budget. The data obtained is then analyzed with narration, where the results obtained are in the preparation of the expenditure budget a meeting is carried out by the team that has been determined, where in the preparation of the expenditure budget there are several main factors that must be considered, namely work programs, work plans and annual budget reports previously. The budget realization procedure involved several sections such as the head of the division, the head of the bureau, the people for the procurement of goods and services. Based on research that has been carried out, the realization of the expenditure budget at the North Sumatra Regional Secretariat Development Administration Bureau is 95.7%, which based on the provisions of the realization, the realization of the expenditure budget is categorized as effective and efficient. | en_US |
