Abstract

The aim of this research is to know whether the system and procedures for issuing warrants paying the money supply at The Bitung Emergency Management Agency (BPBD), was suitable with The Regulation of the Minister of Home Affairs No. 21 of 2011 about regional financial management. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview and documentation. The steps taken to analyze the acquired data was done is evaluate the application of the system and procedure for issuing warrants paying the money supply based on The Regulation Of The Minister Of Home Affairs No. 21 of 2011. The results showed that the system and procedures for issuing warrants paying the money supply at The Bitung Emergency Management Agency was suitable with The Regulation of the Minister of Home Affairs No. 21 of 2011. It is recommended that the leadership of The Bitung Emergency Management Agency improve and maintain the systems and procedures for the issuance of cash money supllies, especially the issuing warrants paying the money supply.

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