Analysis of the financial accountability document verification system at the BPKP Representative Office of Lampung Province during the 2025 budget cycle

Abstract

Financial accountability depends on the completeness, accuracy, and timely verification of supporting expenditure documents. This qualitative single-case study examines the verification workflow, procedures, and implementation challenges at the BPKP Representative Office of Lampung Province during the 2025 budget cycle. Interviews and observations are reported as the data sources, and thematic analysis is used to organise the findings. There are three informants, they are finance-subsection employees, the expenditure treasurer, and personnel preparing financial-accountability documents. The available account describes submission, completeness and consistency checks, review by responsible officials, and testing before payment. Reported obstacles include incomplete documents, discrepancies in supporting figures, delayed corrections, technical/network problems, and manual handling of some operational-expenditure documents. The study contributes a process-level description of how digital and manual practices coexist in this office. Because the study does not provide verbatim interview extracts, a documented validation trail, or process indicators such as processing time and error rate, the findings are descriptive and do not establish measured effectiveness. The single-office case also limits transferability to other offices.