Prosedur Realisasi Anggaran Belanja pada Bagian Umum Sekretariat Daerah Kota Medan

Abstract

A government policy requires resources in the form of budget allocations contained in the Regional Revenue and Expenditure Budget (APBD). According to the Regulation of the Minister of Home Affairs No. 13 of 2006 which was later replaced by Minister of Home Affairs Regulation No. 59 of 2007 concerning Guidelines for Regional Financial Management, the APBD is the regional government's annual financial plan that is discussed and agreed upon jointly by the regional government and the DPRD, and is stipulated by regional regulations. The APBD begins with the preparation of the Regional Revenue and Expenditure Budget Draft (RAPBD) which is prepared starting from the organization, activity programs, and types of spending. The purpose of this practice is to find out how the procedures for the realization of the expenditure budget are at the General Section of the Medan City Regional Secretariat. Based on the practice that has been carried out in the General Section of the Medan City Regional Secretariat regarding the procedure for the realization of the expenditure budget, it can be concluded that the procedure for the realization of the expenditure budget in the General Section of the Medan City Regional Secretariat goes through 7 stages, namely: (1) Budget, (2) Making an SPJ (Letter of Accountability), (3) Preparation of SPP (Payment Request Letter), (4) Preparation of SPM (Payment Order), (5) Examination by BPKAD (Regional Financial and Asset Management Agency), (6) Preparation of SP2D (Fund Disbursement Order), and (7) Realization/Disbursement of Funds.