LAPORAN PERTANGGUNGJAWABAN PENGELUARAN ( STUDI PADA 3 SKPD DI KABUPATEN DONGGALA )

The study intends to determine and analyze factors causing the delay in accountability report of expenditure. It is a qualitative study with a case study. Informants are staff in the verification section of PPKAD (BUD and kuasa BUD), PPTK, PPK SKPD, expenditure treasurers, the treasurers' treasurer, and treasurer assistants in The Health Department, Culture and Tourism Department, and Maritime and Fishery Department. The result shows that factors that cause the slow of accountability report of expenditure are : 1) constantly changing policies and regulations of he central government; 2) the low ability of administrators; 3) the poor quality of human resources, and 4) the lack of socialization and training on expenditure accountability rules in Donggala District.

Keywords: Delay in expenditure accountability report